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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-07-2026   16:00:00
End date and time of board meeting 10-07-2026   16:20:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,632.57 1,632.57
Other income 26.24 26.24
Total income 1,658.81 1,658.81
2 Expenses
(a) Cost of materials consumed 768.38 768.38
(b) Purchases of stock-in-trade 80.55 80.55
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (362.14) (362.14)
(d) Employee benefit expense 291.37 291.37
(e) Finance costs 269.36 269.36
(f) Depreciation, depletion and amortisation expense 89.06 89.06
(f) Other Expenses
1 Purchase of land and related cost 133.37 133.37
2 Other Expenses 265.22 265.22
Total other expenses 398.59 398.59
Total expenses 1,535.17 1,535.17
3 Total profit before exceptional items and tax 123.64 123.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 123.64 123.64
6 Tax expense
7 Current tax 2.25 2.25
8 Deferred tax 97.80 97.80
9 Total tax expenses 100.05 100.05
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 23.59 23.59
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 23.59 23.59
17 Other comprehensive income net of taxes 10.59 10.59
18 Total Comprehensive Income for the period 34.18 34.18
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23.84 23.84
Total profit or loss, attributable to non-controlling interests (0.24) (0.24)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 34.43 34.43
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.24) (0.24)
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.13 0.13
Diluted earnings (loss) per share from continuing operations 0.13 0.13
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 0.13 0.13
Diluted earnings (loss) per share from continuing and discontinued operations 0.13 0.13
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 of unaudited consolidated financial results includes the results of Umiya Buildcon limited, the Company or the Holding Company and the following subsidiary collectively referred as the Group hereinunder Subsidiary Mro-Tek Private Limited Formerly known as Mro-Tek Technologies Private Limited Umiya Buildtek- Partnership Firm The above statement of unaudited Consolidated financial results for the quarter ended 30th June, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective meetings held on 10th July 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 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 4. 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. 5. For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. 6. 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. 7. 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. 8. Other Expenses comprise i loss on write-off of factory building and other assets of 315.22 lakhs, andi commission of 35 lakhs incurred on the sale of land during the year ended 31st March 2026, in the holding company. 9. The group has recognised Deferred Tax Asset & 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. 10. 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. 11. The company recorded an EPS growth of 146 percent from 3.17 to 7.8 during the current financial year from operations as compared to corresponding period of the previous financial year 2024 25. 12. Figures for the previous period have been regrouped, wherever necessary.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 0.0090029 0.0090029
2 Real Estate 0.0043598 0.0043598
3 Solutions 0.002963 0.002963
Total Segment Revenue 1,632.57 1,632.57
Less: Inter segment revenue
Revenue from operations 1,632.57 1,632.57
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 375.01 375.01
2 Real Estate 435.76 435.76
3 Solutions 201.63 201.63
Total Profit before tax 1,012.40 1,012.40
i. Finance cost 269.36 269.36
ii. Other Unallocable Expenditure net off Unallocable income 619.40 619.40
Profit before tax 123.64 123.64
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 3,137.69 3,137.69
2 Real Estate 22,051.81 22,051.81
3 Solutions 2,702.71 2,702.71
Total Segment Asset 27,892.21 27,892.21
Un-allocable Assets 1,083.13 1,083.13
Net Segment Asset 28,975.34 28,975.34
4 Segment Liabilities
Segment Liabilities
1 Product 138.57 138.57
2 Real Estate 11,687.89 11,687.89
3 Solutions 232.92 232.92
Total Segment Liabilities 12,059.38 12,059.38
Un-allocable Liabilities 5,357.82 5,357.82
Net Segment Liabilities 17,417.20 17,417.20
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 (10.59) (10.59)
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 10.59 10.59