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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-Apr-2025
Description of presentation currency	INR (in Actuals)
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	29-Apr-2025   11:00:00
End date and time of board meeting	29-Apr-2025   12:20:00
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
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	2023-08-04
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	127459000	485772000
	Other income	19289000	37664000
	Total income	146748000	523436000
2	Expenses
(a)	Cost of materials consumed	41689000	125750000
(b)	Purchases of stock-in-trade	5406000	44995000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1375000	-100957000
(d)	Employee benefit expense	32734000	76065000
(e)	Finance costs	27683000	111029000
(f)	Depreciation, depletion and amortisation expense	7799000	30791000
(f)	Other Expenses
1	Other Expenses	22615000	63247000
2	Purchase of land and related costs	-4912000	96557000
	Total other expenses	17703000	159804000
	Total expenses	134389000	447477000
3	Total profit before exceptional items and tax	12359000	75959000
4	Exceptional items	0	0
5	Total profit before tax	12359000	75959000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	3299000	15396000
9	Total tax expenses	3299000	15396000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	9060000	60563000
12	Profit (loss) from discontinued operations before tax	-460000	-792000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-460000	-792000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	8600000	59771000
17	Other comprehensive income net of taxes	-1014000	-662000
18	Total Comprehensive Income for the period	7586000	59109000
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	93423000	93423000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		660154000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.48	3.24
	Diluted earnings (loss) per share from continuing operations	0.48	3.24
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.02	-0.04
	Diluted earnings (loss) per share from discontinued operations	-0.02	-0.04
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.46	3.2
	Diluted earnings (loss) per share from continuing and discontinued operations	0.46	3.2
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above statement of audited standalone results for the quarter & year ended 31st Mar, 2025 as recommended by the Audit Committee were approved by the Board of Directors in their respective meetings held on 29th April 2025. The figures for the quarter ended 31st March 2025 and 31st March 2024 are balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter ended 31st December 2024 and 31st December 2023 respectively, which were subjected to limited review. n2. 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. n3. 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. n4. For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. n5. The Company has recognised Deferred Tax Asset & Closing Balance as on 31st Mar 2025 was Rs. 609.94 Lakhs For Previous Year : Deferred Tax Asset of Rs 761.63 Lakhs as stipulated under IND Accounting Standard 12, on Income Taxes, prescribed under the Act. n6. Revenue from operation for the year ended 31st March, 2024 includes Rs.475.16 Lakhs towards additional land compensation and Other Income includes Rs 486.46 lakhs towards interest received on additional land compensation from National Highway Authority of India against compulsory acquisition of part of Hebbal land in the year 2010 11. n7. Figures for the previous period have been regrouped, wherever necessary. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	95697000
	Capital work-in-progress
	Investment property	1089104000
	Goodwill	0
	Other intangible assets	20163000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	135318000
	Trade receivables, non-current	49007000
	Loans, non-current	0
	Other non-current financial assets	288240000
	Total non-current financial assets	472565000
	Deferred tax assets (net)	60990000
	Other non-current assets	49865000
	Total non-current assets	1788384000
2	Current assets
	Inventories	159170000
	Current financial asset
	Current investments	0
	Trade receivables, current	154545000
	Cash and cash equivalents	213000
	Bank balance other than cash and cash equivalents	129031000
	Loans, current	0
	Other current financial assets	71669000
	Total current financial assets	355458000
	Current tax assets (net)	26408000
	Other current assets	85227000
	Total current assets	626263000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2414647000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	93423000
	Other equity	660154000
	Total equity attributable to owners of parent	753577000
	Non controlling interest
	Total equity	753577000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1134261000
	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	16945000
	Total non-current financial liabilities	1151206000
	Provisions, non-current	4109000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	118785000
	Total non-current liabilities	1274100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	140299000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	441000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8000000
	Total Trade payable	8441000
	Other current financial liabilities	16635000
	Total current financial liabilities	165375000
	Other current liabilities	217280000
	Provisions, current	4315000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	386970000
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	1661070000
	Total equity and liabilites	2414647000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	47731000	197871000
2	Real Estate	42283000	160956000
3	Solutions	37460000	126945000
4	Revenue from discontinued operations	0	1606000
	Total Segment Revenue	127474000	487378000
	Less: Inter segment revenue	0	0
	Revenue from operations	127474000	487378000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Product	17022000	72861000
2	Real Estate	42283000	160956000
3	Solutions	25226000	86326000
4	Revenue from discontinued operations	-462000	-793000
	Total Profit before tax	84069000	319350000
	i. Finance cost	27683000	27683000
	ii. Other Unallocable Expenditure net off Unallocable income	44488000	44488000
	Profit before tax	11898000	75166000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Product	149977000	149977000
2	Real Estate	1537966000	1537966000
3	Solutions	395426000	395426000
4	Revenue from discontinued operations	0	0
	Total Segment Asset	2083369000	2083369000
	Un-allocable Assets	331278000	331278000
	Net Segment Asset	2414647000	2414647000
4	Segment Liabilities
	Segment Liabilities
1	Product	6266000	6266000
2	Real Estate	904492000	904492000
3	Solutions	115152000	115152000
4	Revenue from discontinued operations	0	0
	Total Segment Liabilities	1025910000	1025910000
	Un-allocable Liabilities	635160000	635160000
	Net Segment Liabilities	1661070000	1661070000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	1014000	662000
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	0
5	Total Other comprehensive income	-1014000	-662000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			75959000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			110955000
	Adjustments for decrease (increase) in inventories			-100522000
	Adjustments for decrease (increase) in trade receivables, current			146000
	Adjustments for decrease (increase) in trade receivables, non-current			-27938000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-72255000
	Adjustments for other financial assets, current			44818000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-13374000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4989000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			30791000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1575000
	Adjustments for provisions, non-current			-188000
	Adjustments for other financial liabilities, current			4669000
	Adjustments for other financial liabilities, non-current			75000
	Adjustments for unrealised foreign exchange losses gains			-99000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-792000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			2000
	Total adjustments for reconcile profit (loss)			-27126000
	Net cash flows from (used in) operations			48833000
	Dividends received			0
	Interest paid			0
	Interest received			-25079000
	Income taxes paid (refund)			2374000
	Other inflows (outflows) of cash			1517000
	Net cash flows from (used in) operating activities			22897000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			66680000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			133320000
	Proceeds from sales of property, plant and equipment			205000000
	Purchase of property, plant and equipment			1501000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			21652000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-40593000
	Net cash flows from (used in) investing activities	-15442000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			189549000
	Repayments of borrowings			85847000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			110955000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7253000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			202000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			202000
	Cash and cash equivalents cash flow statement at beginning of period			11000
	Cash and cash equivalents cash flow statement at end of period			213000