Integrated Filing — IndAS



General information about company

Scrip Code 543930
NSE Symbol URAVIDEF
MSEI Symbol NOTLISTED
ISIN INE568Z01015
Name of company Uravi Defence and Technology Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Manufacture and Supply of Automotive Components
Start date and time of board meeting 14-02-2026   11:00:00
End date and time of board meeting 14-02-2026   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,020.09 2,876.39
Other income 47.75 104.77
Total income 1,067.84 2,981.16
2 Expenses
(a) Cost of materials consumed 526.96 1,405.65
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 45.78 117.39
(d) Employee benefit expense 154.55 438.47
(e) Finance costs 29.85 106.27
(f) Depreciation, depletion and amortisation expense 44.24 138.80
(f) Other Expenses
1 Other Expenses 223.01 628.95
Total other expenses 223.01 628.95
Total expenses 1,024.39 2,835.53
3 Total profit before exceptional items and tax 43.45 145.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 43.45 145.63
6 Tax expense
7 Current tax 12.07 41.30
8 Deferred tax (1.94) (5.65)
9 Total tax expenses 10.13 35.65
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 33.32 109.98
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 33.32 109.98
17 Other comprehensive income net of taxes 2.41 4.93
18 Total Comprehensive Income for the period 35.73 114.91
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,140.00 1,140.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.31 0.97
Diluted earnings (loss) per share from continuing operations 0.31 0.97
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.31 0.97
Diluted earnings (loss) per share from continuing and discontinued operations 0.31 0.97
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1-The Statement has been prepared in accordance with the Companies (Ind AS) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2-The above unaudited standalone financial results of the company were reviewed by audit committee and approved by Board of Directors at their meeting held on February 14,2026. The statutory auditor's of the company have carried out a limited review of the above results for quarter and Nine Months ended December 31, 2025. 3-The figures for quarter ended 31st December, 2025 are balancing figures between reviewed figures of Half year ended 30th September,2025 and reviewed year to date figures upto Nine month ended 31st December,2025 4-The Company is primarily engaged in the activity of manufacturing and supply of automotive components and considers it to be a single reportable business segment. The Company Operates in a single segment, hence segment reporting in terms of Ind AS-108 is not applicable. 5-There are no investor complaints pending as on December 31, 2025. 6-Previous periods’ figures have been regrouped / reclassified where required to make them comparable. 7-The Companys Board of Directors has approved the disinvestment transfer or disposal in one or more tranches of the 5001 shares held by Uravi Defence and Technology Limited in SKL India Private Limited SKL In view of the same the investment in the SKL has been classified as held for sale in accordance with Ind AS 105 The Company has received an advance amount of 112520 Lakhs in respect of the proposed sale 8-During FY 2024 25 the Company issued 1500000 partly paid share warrants on a preferential basis each convertible into one equity share of face value 10 aggregating to 495000 lakhs Out of these 260000 share warrants were converted into equity shares at an average conversion price of 330 per share during the year Out of the balance 1240000 share warrants outstanding as on April 1 2025 140000 share warrants were converted into equity shares on payment of balance amount being 75 of conversion price by the warrant holders as per the terms of the issue The balance 1100000 share warrants lapsed in the current quarter amounting to 90750 lakhs which was directly credited to Retained Earnings 9 The Central Government has made the Labour Code Bill comprising four laws effective from November 2025 The Company has conducted an initial evaluation and at this stage does not anticipate any significant impact However a detailed assessment is currently underway to determine its implications including any potential effect on the financial statements Since this exercise is still in progress any impact if identified will be accounted for after the implementation process is completed in the subsequent quarter



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Acturial gain/(loss) on employee defined benefit funds recognised in other Comprehensive 3.23 6.58
2 Foreign currency translation reserve (FCTR) 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 3.23 6.58
2 Income tax relating to items that will not be reclassified to profit or loss 0.82 1.65
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 2.41 4.93





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-05-2024
Amount Raised 4,950.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment of existing loans NA 495.00 0.00 0.00 0.00
2 Facilitating inorganic growth opportunities NA 2,970.00 0.00 1,851.91 0.00
3 Funding capital expenditures for expansion NA 742.50 0.00 89.50 0.00
4 catering to general corporate and working Capital requirement NA 742.50 0.00 285.71 0.00


Signatory Details

Name of signatory Kaushik Gada
Designation of person Chief Financial Officer
Place Mumbai
Date 14-02-2026