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 Consolidated
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   16:20:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 2,087.83 7,236.51
Other income 33.74 4,342.37
Total income 2,121.57 11,578.88
2 Expenses
(a) Cost of materials consumed 1,043.91 2,425.08
(b) Purchases of stock-in-trade 50.81 164.39
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (161.97) (8,541.19)
(d) Employee benefit expense 274.47 1,016.34
(e) Finance costs 270.41 1,101.77
(f) Depreciation, depletion and amortisation expense 90.17 345.20
(f) Other Expenses
1 Other Expenses 233.20 1,213.64
2 Purchases of Land and related cost 132.00 8,363.11
Total other expenses 365.20 9,576.75
Total expenses 1,933.00 6,088.34
3 Total profit before exceptional items and tax 188.57 5,490.54
4 Exceptional items 0.00 0.00
5 Total profit before tax 188.57 5,490.54
6 Tax expense
7 Current tax (11.85) 694.87
8 Deferred tax 137.87 576.21
9 Total tax expenses 126.02 1,271.08
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 62.55 4,219.46
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 62.55 4,219.46
17 Other comprehensive income net of taxes (3.06) 12.73
18 Total Comprehensive Income for the period 59.49 4,232.19
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.33 22.58
Diluted earnings (loss) per share from continuing operations 0.33 22.58
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 0.33 22.58
Diluted earnings (loss) per share from continuing and discontinued operations 0.33 22.58
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 statement of audited consolidated financial results includes the results of Umiya Buildcon limited Formerly known as MroTek Realty Limited the Company or the Holding Company and the following subsidiary collectively referred as the Group hereinunder Subsidiary MroTek Private Limited Formerly known as MroTek Technologies Private Limited Umiya Buildtek Partnership Firm The above statement of audited Consolidated 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 meetings 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 yeartodate figures upto the third quarter ended 31st December 2025 and 31st December 2024 respectively which are subject to limited review This Statement of Consolidated Financial Results for the quarter and year ended March 31 2026 Consolidated Statement of Assets and Liabilities as at March 31 2026 and Consolidated 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 Listing Regulations 2015 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 The revenue from operations for year includes sale of land Rs 10 Crores recognised in Umiya Buildtek partnership firm The profit after tax impact arising out of this sale of land transaction during the year is Rs 6.29 Crores 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 comprise i loss on writeoff of factory building and other assets of 315.22 lakhs and ii commission of 35 lakhs incurred on the sale of land during the year ended 31st March 2026 in the holding company The group has recognised Deferred Tax Asset and Closing Balance as on 31st March 2026 was Rs 36.23 Lakhs For Previous Year Deferred Tax Asset of Rs 608.16 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 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 Consolidated Financial results for the year 2025 26 at Rs 22.58 including an EPS of Rs 14.78 contributed on account of Sale of land. The company delivered an EPS growth of 146 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 companys business activities the Board of Directors of Holding Company 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 655.49
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 503.08
Trade receivables, non-current 204.63
Loans, non-current 0.00
Other non-current financial assets
1 Others 1,020.17
2 ROU 270.69
Total of other non-current financial assets 1,290.86
Total non-current financial assets 1,998.57
Deferred tax assets (net) 36.23
Other non-current assets
Total of other non-current assets
Total non-current assets 13,400.71
2 Current assets
Inventories 10,287.50
Current financial asset
Current investments 0.00
Trade receivables, current 2,378.16
Cash and cash equivalents 23.54
Bank balance other than cash and cash equivalents 134.41
Loans, current 0.00
Other current financial assets
Total of other current financial assets 433.50
Total current financial assets 2,969.61
Current tax assets (net) 0.00
Other current assets
Total of other current assets
Total current assets 13,257.11
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 26,657.82
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 934.23
Other equity 10,561.92
Total equity attributable to owners of parent 11,496.15
Non controlling interest 27.78
Total equity 11,523.93
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,582.02
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
2 Provision 102.25
3 others 1,178.88
Total of other non-current financial liabilities 1,408.69
Total non-current financial liabilities 11,990.71
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 11,990.71
Current liabilities
Current financial liabilities
Borrowings, current 1,970.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 28.65
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 159.63
Total Trade payable 188.28
Other current financial liabilities
1 Lease liablility 41.89
2 other financial liablities 262.02
Total of other current financial liabilities 303.91
Total current financial liabilities 2,462.26
Other current liabilities 292.52
1 Other current liabilities 292.52
Total of other current liabilities 292.52
Provisions, current 61.11
Current tax liabilities (Net) 327.29
Deferred government grants, Current
Total current liabilities 3,143.18
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 15,133.89
Total equity and liabilites 26,657.82
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 product 1,278.10 3,267.28
2 Real estate 0.0043597 2,725.33
3 solutions 0.0037376 1,243.90
Total Segment Revenue 2,087.83 7,236.51
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,087.83 7,236.51
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 product 464.90 1,383.33
2 Real estate 435.97 2,536.33
3 solutions 122.20 905.46
Total Profit before tax 1,023.07 4,825.12
i. Finance cost 270.41 1,101.77
ii. Other Unallocable Expenditure net off Unallocable income 564.19 (1,767.20)
Profit before tax 188.47 5,490.55
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 product 1,346.95 1,346.95
2 Real estate 21,076.68 21,076.68
3 solutions 3,939.86 3,939.86
Total Segment Asset 26,363.49 26,363.49
Un-allocable Assets 294.33 294.33
Net Segment Asset 26,657.82 26,657.82
4 Segment Liabilities
Segment Liabilities
1 product 163.88 163.88
2 Real estate 11,087.29 11,087.29
3 solutions 216.26 216.26
Total Segment Liabilities 11,467.43 11,467.43
Un-allocable Liabilities 3,666.46 3,666.46
Net Segment Liabilities 15,133.89 15,133.89
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 Consolidated Consolidated
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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,490.54
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,085.30
Adjustments for decrease (increase) in inventories (8,591.86)
Adjustments for decrease (increase) in trade receivables, current (645.32)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 336.55
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 5,393.60
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 98.05
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 141.20
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 345.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 75.02
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 95.53
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 0.00
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 (3,718.06)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 12.02
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,359.23)
Net cash flows from (used in) operations 131.31
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 120.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10.51
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 0.00
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 0.00
Proceeds from sales of property, plant and equipment 2,001.66
Purchase of property, plant and equipment 590.50
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 0.00
Purchase of other long-term assets 0.00
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 50.47
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 669.35
Net cash flows from (used in) investing activities 2,130.98
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 1,029.25
Repayments of borrowings 1,198.28
Payments of lease liabilities 24.48
Dividends paid 0.00
Interest paid 1,101.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (842.22)
Net cash flows from (used in) financing activities (2,137.50)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3.99
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 3.99
Cash and cash equivalents cash flow statement at beginning of period 19.55
Cash and cash equivalents cash flow statement at end of period 23.54





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