Integrated Filing — IndAS



General information about company

Scrip Code 532376
NSE Symbol UMIYA-MRO
MSEI Symbol NOTLISTED
ISIN INE398B01018
Name of company UMIYA BUILDCON 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 27-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-04-2026   16:00:00
End date and time of board meeting 27-04-2026   16:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 04-08-2023
Indicate Company website link for updated RPT policy of the Company www.mro-tek.com
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? No
No. of times funds raised during the quarter
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,026.20 5,419.66
Other income 295.27 5,189.75
Total income 2,321.47 10,609.41
2 Expenses
(a) Cost of materials consumed 1,119.17 1,974.28
(b) Purchases of stock-in-trade 29.98 143.55
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (129.72) (93.08)
(d) Employee benefit expense 232.65 962.99
(e) Finance costs 270.03 1,101.03
(f) Depreciation, depletion and amortisation expense 84.41 324.15
(f) Other Expenses
1 Other Expenses 216.49 1,034.00
2 Purchase of land and related cost (0.02) 33.50
Total other expenses 216.47 1,067.50
Total expenses 1,822.99 5,480.42
3 Total profit before exceptional items and tax 498.48 5,128.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 498.48 5,128.99
6 Tax expense
7 Current tax 3.38 349.38
8 Deferred tax 140.23 586.22
9 Total tax expenses 143.61 935.60
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 354.87 4,193.39
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 354.87 4,193.39
17 Other comprehensive income net of taxes 3.06 (12.73)
18 Total Comprehensive Income for the period 357.93 4,180.66
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 934.23 934.23
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 10,782.20
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.9 22.44
Diluted earnings (loss) per share from continuing operations 1.9 22.44
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 1.9 22.44
Diluted earnings (loss) per share from continuing and discontinued operations 1.9 22.44
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) The above statement of audited standalone financial results for the quarter and year ended 31st March 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective meeting's held on 27th April 2026. The figures for the quarter ended 31st March 2026 and 31st March 2025 are balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter ended 31st December 2025 and 31st December 2024 respectively which are subject to limited review. This Statement of Standalone Financial Results for the quarter and year ended March 31, 2026, Standalone Statement of Assets and Liabilities as at March 31, 2026 and Standalone Statement of Cash Flows for the year then ended have been prepared in accordance with the recognition and measurement principles laid down in applicable accounting standard prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, read with the relevant rules issued thereunder and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015, as amended. As per Ind AS, actuarial gains and losses that form part of remeasurement of the net defined benefit liability asset and the corresponding tax effect thereon are recognized in Other Comprehensive Income. For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for Rs. 4041.95 Lakhs during the year ended 31st March 2026. Other Expenses include Loss on Writeoff of Factory Building and Other Assets of Rs. 315.22 Lakhs and Commission of Rs 35 Lakhs on account of Sale of Land during the year ended 31st March 2026. The Company has recognised Deferred Tax Asset & Closing Balance as on 31st March 2026 was Rs. 27.96 Lakhs For Previous Year Deferred Tax Asset of Rs 609.90 Lakhs as stipulated under IND Accounting Standard 12, on income Taxes, prescribed under the Act. On November 21, 2025, the Government of India notified the four Labour Codes , the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. Pursuant to this, the Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate the assessment of financial implications arising from the revised regulations. The Group has evaluated the incremental financial impact of these changes based on the best information currently available, in line with the guidance issued by the Institute of Chartered Accountants of India. An incremental gratuity charge of Rs. 28.14 lakhs has been recognized during the quarter ended December 31, 2025.The Group continues to closely monitor the finalization of the Central and State Rules and further Government clarifications and will record appropriate accounting adjustments as and when additional guidance becomes available. The Company recorded an EPS of Financial results for the year 2025 26 at Rs 22.44 including an EPS of Rs 14.78 contributed on account of Sale of land. The company delivered an EPS growth of 146 percent during the current financial year from operations as compared to corresponding period of the previous financial year 2024 25. Due to operational challenges and a strategic review of the company's business activities, the Board of Directors had decided to discontinue EMS Electronic Contract Manufacturing Services in the Meeting held on January 17th, 2025. The details of such Discontinuing Operations, under the Companies Accounts Rules 2014 are given below.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 588.99
Capital work-in-progress
Investment property 10,710.28
Goodwill 0.00
Other intangible assets 0.14
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 8,957.37
Trade receivables, non-current 204.63
Loans, non-current 0.00
Other non-current financial assets
1 Others 146.20
Total of other non-current financial assets 146.20
Total non-current financial assets 9,308.20
Deferred tax assets (net) 27.96
Other non-current assets
1 Other non-current assets 865.71
2 ROU 270.69
Total of other non-current assets 1,136.40
Total non-current assets 21,771.97
2 Current assets
Inventories 1,770.64
Current financial asset
Current investments 0.00
Trade receivables, current 2,346.45
Cash and cash equivalents 12.53
Bank balance other than cash and cash equivalents 134.41
Loans, current 0.00
Other current financial assets
Total of other current financial assets 0.10
Total current financial assets 2,493.49
Current tax assets (net)
Other current assets
1 Other current assets 377.81
Total of other current assets 377.81
Total current assets 4,641.94
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 26,413.91
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 934.23
Other equity 10,782.20
Total equity attributable to owners of parent 11,716.43
Non controlling interest
Total equity 11,716.43
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,569.39
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liability 127.56
Total of other non-current financial liabilities 127.56
Total non-current financial liabilities 10,696.95
Provisions, non-current 102.25
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 1,178.88
Total of other non-current liabilities 1,178.88
Total non-current liabilities 11,978.08
Current liabilities
Current financial liabilities
Borrowings, current 1,963.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 28.54
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 124.20
Total Trade payable 152.74
Other current financial liabilities
1 Lease liability 41.89
2 Other financial liabilities 240.00
Total of other current financial liabilities 281.89
Total current financial liabilities 2,398.62
Other current liabilities 257.87
1 Other current liabilities 257.87
Total of other current liabilities 257.87
Provisions, current 50.59
Current tax liabilities (Net) 12.32
Deferred government grants, Current
Total current liabilities 2,719.40
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 14,697.48
Total equity and liabilites 26,413.91
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 1,190.99 2,490.98
2 Real estaste 0.0043597 1,713.97
3 Solutions 0.0039924 1,214.71
Total Segment Revenue 2,026.20 5,419.66
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,026.20 5,419.66
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 390.68 831.59
2 Real estaste 435.97 1,713.97
3 Solutions 180.15 815.85
Total Profit before tax 1,006.80 3,361.41
i. Finance cost 270.03 1,101.03
ii. Other Unallocable Expenditure net off Unallocable income 238.29 (2,868.61)
Profit before tax 498.48 5,128.99
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 1,223.76 1,223.76
2 Real estaste 20,959.55 20,959.55
3 Solutions 3,939.86 3,939.86
Total Segment Asset 26,123.17 26,123.17
Un-allocable Assets 290.74 290.74
Net Segment Asset 26,413.91 26,413.91
4 Segment Liabilities
Segment Liabilities
1 Product 73.60 73.60
2 Real estaste 10,745.03 10,745.03
3 Solutions 216.26 216.26
Total Segment Liabilities 11,034.89 11,034.89
Un-allocable Liabilities 3,662.59 3,662.59
Net Segment Liabilities 14,697.48 14,697.48
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (3.06) 12.73
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 3.06 (12.73)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,128.99
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,084.56
Adjustments for decrease (increase) in inventories (178.94)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current (526.28)
Adjustments for decrease (increase) in other current assets 506.49
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 2,736.20
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 67.97
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 126.09
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 324.14
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 51.60
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 73.64
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.17
Adjustments for dividend income 0.00
Adjustments for interest income 274.77
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 13.37
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (3,740.17)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 10.91
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (378.46)
Total adjustments for reconcile profit (loss) (103.48)
Net cash flows from (used in) operations 5,025.51
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 72.98
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,952.53
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses (666.80)
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 6,722.66
Proceeds from sales of property, plant and equipment 2,001.66
Purchase of property, plant and equipment 568.61
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 1,843.36
Purchase of other long-term assets 2,329.90
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 324.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,155.89
Net cash flows from (used in) investing activities (3,628.89)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,004.77
Repayments of borrowings 1,216.98
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,101.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,313.24)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10.40
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 10.40
Cash and cash equivalents cash flow statement at beginning of period 2.13
Cash and cash equivalents cash flow statement at end of period 12.53





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 K S AIYAR & CO Yes 31-05-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Umiya Buildcon Limited Gauri Aniruddha Mehta Promoter and Non-Executive Director Remuneration 0.56 Approved 0.56 0.00 0.00 Textual Information(1)
2 Umiya Buildcon Limited Aniruddha Mehta Managing Director Remuneration 200.00 Approved 100.00 0.00 0.00 Textual Information(2)
3 Umiya Buildcon Limited MRO-TEK Private Limited Wholly Owned Subsidiary Purchase of goods or services 663.01 Approved 663.01 681.78 906.99
4 Umiya Buildcon Limited MRO-TEK Private Limited Wholly Owned Subsidiary Sale of goods or services 209.45 Approved 209.45 138.39 807.32
5 Umiya Buildcon Limited Umiya Services Entity in which Managing Director is interested in Purchase of goods or services 0.64 Approved 0.64 0.00 0.00
6 Umiya Buildcon Limited Khushali Mehta Daughter of Managing Director Remuneration 7.50 Approved 7.50 0.00 0.00 Textual Information(3)
7 Umiya Buildcon Limited Umiya Buildtek Partnership firm in which the Company is a partner Investment 8,100.00 Approved 8,100.00 0.00 0.00 Textual Information(4)
8 Umiya Buildcon Limited Umiya Builders and Developers Entity in which Managing Director is interested in Purchase of goods or services 480.00 Approved 480.00 0.00 0.00 Textual Information(5)
9 Umiya Buildcon Limited Umiya Builders and Developers Entity in which Managing Director is interested in Any other transaction Lease Deposit 199.68 Approved 199.68 0.00 0.00 Textual Information(6)
Total value of transaction during the reporting period 9,760.84



Text Block

Textual Information(1) Sitting fee
Textual Information(2) Approved by shareholders via special resolution
Textual Information(3) Remuneration upto Rs. 2,50,000 per month
Textual Information(4) Prior shareholder approval in place for related party transactions with Umiya Buildtek up to ₹100 crore, valid till the ensuing AGM to be held in 2026.
Textual Information(5) Return of advance
Textual Information(6) Prior shareholder approval in place for related party transactions with Umiya Buillders and Developers up to ₹100 crore, valid till the ensuing AGM to be held in 2026.