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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
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 Single segment
Description of single segment Manufacture and Supply of Automotive Components
Start date and time of board meeting 28-05-2026   17:47:00
End date and time of board meeting 28-05-2026   17:59:00
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 31-05-2024
Indicate Company website link for updated RPT policy of the Company https://www.uravilamps.com/pdf/policies/related-party-transaction-policy.pdf
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 01-01-2026 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 985.65 3,862.05
Other income 82.38 187.15
Total income 1,068.03 4,049.20
2 Expenses
(a) Cost of materials consumed 633.26 2,038.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (60.07) 57.32
(d) Employee benefit expense 145.83 584.30
(e) Finance costs 18.03 124.30
(f) Depreciation, depletion and amortisation expense 51.34 190.14
(f) Other Expenses
1 Other Expenses 246.83 875.80
Total other expenses 246.83 875.80
Total expenses 1,035.22 3,870.76
3 Total profit before exceptional items and tax 32.81 178.44
4 Exceptional items 0.00 0.00
5 Total profit before tax 32.81 178.44
6 Tax expense
7 Current tax 16.81 58.11
8 Deferred tax (5.72) (11.37)
9 Total tax expenses 11.09 46.74
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 21.72 131.70
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 21.72 131.70
17 Other comprehensive income net of taxes (3.14) 1.79
18 Total Comprehensive Income for the period 18.58 133.49
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.16 1.16
Diluted earnings (loss) per share from continuing operations 0.16 1.16
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 0.16 1.16
Diluted earnings (loss) per share from continuing and discontinued operations 0.16 1.16
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 1,273.23
Capital work-in-progress 287.80
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 30.67
Trade receivables, non-current 0.00
Loans, non-current 1,989.79
Other non-current financial assets
1 Other Financial assets 24.82
Total of other non-current financial assets 24.82
Total non-current financial assets 2,045.28
Deferred tax assets (net) 0.00
Other non-current assets
1 Right of Use Assets 37.27
2 Other non-current assets 0.10
Total of other non-current assets 37.37
Total non-current assets 3,643.68
2 Current assets
Inventories 2,247.41
Current financial asset
Current investments 0.00
Trade receivables, current 1,301.31
Cash and cash equivalents 66.26
Bank balance other than cash and cash equivalents 172.88
Loans, current 24.00
Other current financial assets
Total of other current financial assets 99.12
Total current financial assets 1,663.57
Current tax assets (net) 0.00
Other current assets
1 Other current assets 301.69
Total of other current assets 301.69
Total current assets 4,212.67
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 7,856.35
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,140.00
Other equity 3,969.25
Total equity attributable to owners of parent 5,109.25
Non controlling interest
Total equity 5,109.25
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 129.86
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 12.32
Total of other non-current financial liabilities 12.32
Total non-current financial liabilities 142.18
Provisions, non-current 12.79
Deferred tax liabilities (net) 75.07
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 230.04
Current liabilities
Current financial liabilities
Borrowings, current 2,230.79
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 34.24
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 119.10
Total Trade payable 153.34
Other current financial liabilities
1 Other financial liabilities 84.42
2 Lease Liabilities 27.27
Total of other current financial liabilities 111.69
Total current financial liabilities 2,495.82
Other current liabilities 18.31
1 Other current liabilities 18.31
Total of other current liabilities 18.31
Provisions, current 0.00
Current tax liabilities (Net) 2.93
Deferred government grants, Current 0.00
Total current liabilities 2,517.06
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,747.10
Total equity and liabilites 7,856.35
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)
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 01-01-2026 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
1 Acturial gain/(loss) on employee defined benefit funds recognised in other Comprehensive Income (4.20) 2.39
Total Amount of items that will not be reclassified to profit and loss (4.20) 2.39
2 Income tax relating to items that will not be reclassified to profit or loss (1.06) 0.60
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 0.00 0.00
5 Total Other comprehensive income (3.14) 1.79



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 178.44
Adjustments for reconcile profit (loss)
Adjustments for finance costs 124.30
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (31.82)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 102.97
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (21.21)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (78.26)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 57.87
Adjustments for increase (decrease) in other non-current liabilities 1.65
Adjustments for depreciation and amortisation expense 190.14
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (77.32)
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) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 21.15
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 289.47
Net cash flows from (used in) operations 467.91
Dividends received (0.04)
Interest paid 0.00
Interest received (101.92)
Income taxes paid (refund) 67.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 298.55
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 1,125.20
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 73.00
Purchase of property, plant and equipment 161.15
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 1,702.98
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 101.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 69.59
Net cash flows from (used in) investing activities (494.99)
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 0.00
Repayments of borrowings 189.97
Payments of lease liabilities 34.06
Dividends paid 0.00
Interest paid 118.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 346.50
Net cash flows from (used in) financing activities 3.71
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (192.73)
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 (192.73)
Cash and cash equivalents cash flow statement at beginning of period 258.99
Cash and cash equivalents cash flow statement at end of period 66.26





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 Ms/ Viren Gandhi & Co. Yes 31-08-2026


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 31-03-2026
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 expansio NA 742.50 0.00 89.50 0.00
4 catering to general corporate and working Capital requiremen 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 28-05-2026




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 Uravi Defence and Technology Limited Viney Corporation Pvt Ltd Promoter Sale of goods or services 330.00 No Remarks 86.17 64.11 87.39
2 Uravi Defence and Technology Limited Viney Corporation Pvt Ltd Promoter Purchase of goods or services 330.00 No Remarks 8.64 2.07 5.94
3 Uravi Defence and Technology Limited Shah Devchand & Co Mr. Niraj Gada and Mr. Kaushik Gada and their father are partners in the Firm Purchase of goods or services 50.00 No Remarks 0.24 0.00 0.00
4 Uravi Defence and Technology Limited Niraj Gada Promoter Remuneration 100.00 No Remarks 47.92 0.00 0.00
5 Uravi Defence and Technology Limited Kaushik Gada Promoter Remuneration 60.00 No Remarks 25.80 0.00 0.00
6 Uravi Defence and Technology Limited Brijesh Agarwal Promoter Interest paid 75.00 No Remarks 0.00 613.02 613.02
7 Uravi Defence and Technology Limited Kaushik Gada Promoter Interest paid 20.00 No Remarks 0.00 32.59 1.81
8 Uravi Defence and Technology Limited Niraj Gada Promoter Interest paid 50.00 No Remarks 0.00 95.49 0.49
9 Uravi Defence and Technology Limited Siddhant Gada Promoter Group Remuneration 15.00 No Remarks 2.12 0.00 0.00
10 Uravi Defence and Technology Limited Shlok Gada Promoter Group and Whole Time Director Remuneration 20.00 No Remarks 7.83 0.00 0.00
11 Uravi Defence and Technology Limited Ansh Gada Promoter Group Remuneration 15.00 No Remarks 4.68 0.00 0.00
12 Uravi Defence and Technology Limited Niraj Gada Promoter, MD & CEO Any other transaction Borrowing of Loan from Director 100.00 No Remarks 50.00 95.49 0.49
13 Uravi Defence and Technology Limited Kaushik Gada Promoter, CFO Any other transaction Borrowing of Loan from Director 50.00 No Remarks 0.00 32.59 1.81
14 Uravi Defence and Technology Limited Brijesh Aggarwal, Promoter and Pramoter of company Any other transaction Borrowing of Loan from Director 100.00 No Remarks 0.00 613.02 613.02
15 Uravi Defence and Technology Limited Kaushik Gada Promoter and Promoter of company, CFO, WTD Any other transaction Repayment of Loan to Director 50.00 No Remarks 30.77 32.59 1.81
16 Uravi Defence and Technology Limited Niraj Gada Promoter, MD & CEO Any other transaction Repayment of Loan to Director 1,000.00 No Remarks 145.00 95.49 0.49
17 Uravi Defence and Technology Limited Brijesh Aggarwal, Promoter Group Any other transaction Repayment of Loan to Director 50.00 No Remarks 0.00 613.02 613.02
18 Uravi Defence and Technology Limited Niraj Gada Promoter, MD & CEO Any other transaction Reimbursement of Expenses 50.00 No Remarks 14.03 0.00 0.00
19 Uravi Defence and Technology Limited Kaushik Gada Promoter and Promoter of company, CFO, WTD Any other transaction Reimbursement of Expenses 40.00 No Remarks 10.05 0.00 0.00
20 Uravi Defence and Technology Limited Siddhant Gada Promoter Group Any other transaction Reimbursement of Expenses 10.00 No Remarks 3.73 0.00 0.00
21 Uravi Defence and Technology Limited Shlok Gada WTD, Promoter Group Any other transaction Reimbursement of Expenses 10.00 No Remarks 3.16 0.00 0.00
22 Uravi Defence and Technology Limited Ansh Gada Promoter Group Any other transaction Reimbursement of Expenses 10.00 No Remarks 0.00 0.00 0.00
23 Uravi Defence and Technology Limited Amita Panchal Company Secretary Remuneration 3.00 No Remarks 1.38 0.00 0.00
24 Uravi Defence and Technology Limited Bharat Technology Limited, Wholly Owned subsidary Any other transaction Reimbursement of Expenses No Remarks 32.71 62.63 95.34
25 Uravi Defence and Technology Limited Bharat Technology Limited, Wholly Owned subsidary Any other transaction Interest on Loan Received No Remarks 47.14 15.20 62.34
26 Uravi Defence and Technology Limited Bharat Technology Limited, Wholly Owned subsidary Any other transaction Loan Given No Remarks 959.78 850.73 1,810.59
Total value of transaction during the reporting period 1,481.15