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	12-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-10-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second 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	Multi segment
Description of single segment
Start date and time of board meeting	12-10-2026 16:00:00
End date and time of board meeting	12-10-2026 16:15:00
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	Not applicable
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	10-08-2026
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	01-07-2026	01-04-2026
B	Date of end of reporting period	30-09-2026	30-09-2026
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	1,879.20	3,515.16
	Other income	207.43	415.76
	Total income	2,086.63	3,930.92
2	Expenses
(a)	Cost of materials consumed	883.18	1,822.11
(b)	Purchases of stock-in-trade	18.35	67.65
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(252.13)	(640.37)
(d)	Employee benefit expense	300.58	591.95
(e)	Finance costs	300.56	569.56
(f)	Depreciation, depletion and amortisation expense	157.03	243.60
(f)	Other Expenses
1	Other Expenses	279.48	529.48
2	Purchase of land and related costs	88.09	106.76
	Total other expenses	367.57	636.24
	Total expenses	1,775.14	3,290.74
3	Total profit before exceptional items and tax	311.49	640.18
4	Exceptional items	0.00	0.00
5	Total profit before tax	311.49	640.18
6	Tax expense
7	Current tax	0.00	2.25
8	Deferred tax	80.66	170.19
9	Total tax expenses	80.66	172.44
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	230.83	467.74
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	230.83	467.74
17	Other comprehensive income net of taxes	6.57	17.17
18	Total Comprehensive Income for the period	237.40	484.91
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	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	1.24	2.5
	Diluted earnings (loss) per share from continuing operations	1.24	2.5
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	1.24	2.5
	Diluted earnings (loss) per share from continuing and discontinued operations	1.24	2.5
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 unaudited standalone financial results for the quarter ended 30th September, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective meeting held on 12th October 2026. The Standalone financial results are prepared in accordance with Indian Accounting Standards, the provisions of the Companies Act, 2013, as applicable and guidelines issued by the Securities and Exchange Board of India. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards Rules, 2015 and Companies Indian Accounting Standards) Amendment Rules, 2016. 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 Company expanded its R and D operations to broaden its product portfolio, resulting in R and D expenses of Rs. 63 lakhs during the quarter, comprising salaries and wages, R and D office rent, and other administrative expenses, which are disclosed under other expenses. The Company leased a new office during the quarter and enhanced its infrastructure to support the R and D division and future business growth, resulting in additional expenditure of Rs. 82.73 lakhs. Consequently, an increase in depreciation and finance costs has been recognised in accordance with Ind AS lease accounting requirements, while maintenance expenses have been included under building maintenance within other expenses. Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for 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. Direct expenses relating to the real estate segment were reclassified including previous quarters Figures for the previous period have been regrouped, wherever necessary.

Textual Information(1)

The above statement of unaudited standalone financial results for the quarter ended 30th September, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective meeting held on 12th October 2026. The Standalone financial results are prepared in accordance with Indian Accounting Standards, the provisions of the Companies Act, 2013, as applicable and guidelines issued by the Securities and Exchange Board of India. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards Rules, 2015 and Companies Indian Accounting Standards) Amendment Rules, 2016. 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 Company expanded its R and D operations to broaden its product portfolio, resulting in R and D expenses of Rs. 63 lakhs during the quarter, comprising salaries and wages, R and D office rent, and other administrative expenses, which are disclosed under other expenses. The Company leased a new office during the quarter and enhanced its infrastructure to support the R and D division and future business growth, resulting in additional expenditure of Rs. 82.73 lakhs. Consequently, an increase in depreciation and finance costs has been recognised in accordance with Ind AS lease accounting requirements, while maintenance expenses have been included under building maintenance within other expenses. Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for 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. Direct expenses relating to the real estate segment were reclassified including previous quarters Figures for the previous period have been regrouped, wherever necessary.

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		01-04-2026
Date of end of reporting period		30-09-2026
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	636.98
	Capital work-in-progress
	Investment property	10,619.89
	Goodwill	0.00
	Other intangible assets	0.12
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	8,390.10
	Trade receivables, non-current	90.36
	Loans, non-current	0.00
	Other non-current financial assets
1	Others	159.24
	Total of other non-current financial assets	159.24
	Total non-current financial assets	8,639.70
	Deferred tax assets (net)
	Other non-current assets
1	Right of Use Assets	2,448.81
2	Other non-current assets	839.15
	Total of other non-current assets	3,287.96
	Total non-current assets	23,184.65
2	Current assets
	Inventories	2,739.27
	Current financial asset
	Current investments	0.00
	Trade receivables, current	2,273.48
	Cash and cash equivalents	21.70
	Bank balance other than cash and cash equivalents	127.60
	Loans, current	0.00
	Other current financial assets
	Total of other current financial assets	0.09
	Total current financial assets	2,422.87
	Current tax assets (net)	162.30
	Other current assets
1	Other current assets	511.73
	Total of other current assets	511.73
	Total current assets	5,836.17
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	29,020.82
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	934.23
	Other equity	11,267.11
	Total equity attributable to owners of parent	12,201.34
	Non controlling interest
	Total equity	12,201.34
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10,039.84
	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	2,056.18
	Total of other non-current financial liabilities	2,056.18
	Total non-current financial liabilities	12,096.02
	Provisions, non-current	123.85
	Deferred tax liabilities (net)	148.00
	Deferred government grants, Non-current
	Other non-current liabilities
1	Other non-current liabilities	1,168.11
	Total of other non-current liabilities	1,168.11
	Total non-current liabilities	13,535.98
	Current liabilities
	Current financial liabilities
	Borrowings, current	2,078.84
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13.37
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	72.95
	Total Trade payable	86.32
	Other current financial liabilities
1	Lease Liability	323.95
2	Other financial liabilities	301.06
	Total of other current financial liabilities	625.01
	Total current financial liabilities	2,790.17
	Other current liabilities	464.67
1	Other current liabilities	464.67
	Total of other current liabilities	464.67
	Provisions, current	28.66
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3,283.50
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	16,819.48
	Total equity and liabilites	29,020.82
	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		01-07-2026	01-04-2026
Date of end of reporting period		30-09-2026	30-09-2026
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)
1	Product	1,150.69	2,049.87
2	Real Estate	0.0045081	0.0089129
3	Solutions	0.002777	0.00574
	Total Segment Revenue	1,879.20	3,515.16
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	1,879.20	3,515.16
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Product	482.96	860.30
2	Real Estate	382.15	750.44
3	Solutions	207.71	407.39
	Total Profit before tax	1,072.82	2,018.13
	i. Finance cost	300.56	569.56
	ii. Other Unallocable Expenditure net off Unallocable income	460.75	808.40
	Profit before tax	311.51	640.17
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Product	2,719.80	2,719.80
2	Real Estate	20,490.28	20,490.28
3	Solutions	4,452.84	4,452.84
	Total Segment Asset	27,662.92	27,662.92
	Un-allocable Assets	1,357.90	1,357.90
	Net Segment Asset	29,020.82	29,020.82
4	Segment Liabilities
	Segment Liabilities
1	Product	2,293.56	2,293.56
2	Real Estate	9,842.07	9,842.07
3	Solutions	164.79	164.79
	Total Segment Liabilities	12,300.42	12,300.42
	Un-allocable Liabilities	4,519.06	4,519.06
	Net Segment Liabilities	16,819.48	16,819.48
	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	01-07-2026	01-04-2026
B	Date of end of reporting period	30-09-2026	30-09-2026
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
	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	(6.57)	(17.17)
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	6.57	17.17

Cash flow statement, indirect

Amount in (Lakhs)

Particulars			Year ended (dd-mm-yyyy)
A	Date of start of reporting period		01-04-2026
B	Date of end of reporting period		30-09-2026
C	Whether results are audited or unaudited		Unaudited
D	Nature of report standalone or consolidated		Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax		640.18
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		0.00
	Adjustments for decrease (increase) in inventories		(968.62)
	Adjustments for decrease (increase) in trade receivables, current		183.25
	Adjustments for decrease (increase) in trade receivables, non-current		0.00
	Adjustments for decrease (increase) in other current assets		(107.18)
	Adjustments for decrease (increase) in other non-current assets		0.00
	Adjustments for other financial assets, non-current		(13.02)
	Adjustments for other financial assets, current		0.00
	Adjustments for other bank balances		0.00
	Adjustments for increase (decrease) in trade payables, current		0.00
	Adjustments for increase (decrease) in trade payables, non-current		(66.77)
	Adjustments for increase (decrease) in other current liabilities		0.00
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		243.60
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		0.00
	Adjustments for provisions, current		22.61
	Adjustments for provisions, non-current		0.00
	Adjustments for other financial liabilities, current		61.07
	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)		71.55
	Adjustments for undistributed profits of associates		0.00
	Other adjustments for which cash effects are investing or financing cash flow		(5.83)
	Other adjustments to reconcile profit (loss)		0.00
	Other adjustments for non-cash items		196.03
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		(383.14)
	Net cash flows from (used in) operations		257.04
	Dividends received		0.00
	Interest paid		(498.00)
	Interest received		(44.93)
	Income taxes paid (refund)		176.87
	Other inflows (outflows) of cash		3.98
	Net cash flows from (used in) operating activities		537.22
	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		0.00
	Purchase of property, plant and equipment		2,379.32
	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		0.00
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		624.84
	Net cash flows from (used in) investing activities	(1,754.48)
	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		414.71
	Payments of lease liabilities		0.00
	Dividends paid		0.00
	Interest paid		498.00
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		2,139.13
	Net cash flows from (used in) financing activities		1,226.42
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		9.16
	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		9.16
	Cash and cash equivalents cash flow statement at beginning of period		12.55
	Cash and cash equivalents cash flow statement at end of period		21.71

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
1	Umiya Buildcon Limited	Gauri Aniruddha Mehta	Promoter and Non-Executive Director	Remuneration		0.26	Approved			0.26	0.00	0.00				Textual Information(1)
2	Umiya Buildcon Limited	Aniruddha Mehta	Managing Director	Remuneration		1,200.00	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		309.87	Approved			309.87	906.99	(128.80)
4	Umiya Buildcon Limited	MRO-TEK Private Limited	Wholly Owned Subsidiary	Sale of goods or services		16.60	Approved			16.60	807.32	0.00
5	Umiya Buildcon Limited	Khushali Mehta	Daughter of Managing Director	Remuneration		15.00	Approved			15.00	0.00	0.00				Textual Information(3)
6	Umiya Buildcon Limited	Umiya Buildtek	Partnership firm in which the Company is a partner	Interest received		182.25	Approved			182.25	0.00	0.00				Textual Information(4)
7	Umiya Buildcon Limited	Umiya Builders and Developers	Entity in which Managing Director is interested in	Any other transaction	Lease charges	53.25	Approved			53.25	0.00	0.00
8	Umiya Buildcon Limited	Umiya Services	Entity in which Managing Director is interested in	Purchase of goods or services		5.79	Approved			5.79	0.00	0.00
Total value of transaction during the reporting period										683.02

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 ₹150 crore, valid till the next AGM to be held in 2027.