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	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	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

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	Consolidated	Consolidated
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	128023000	486078000
	Other income	9267000	27643000
	Total income	137290000	513721000
2	Expenses
(a)	Cost of materials consumed	18416000	115980000
(b)	Purchases of stock-in-trade	26332000	44995000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6548000	-6513000
(d)	Employee benefit expense	32734000	76065000
(e)	Finance costs	27683000	111031000
(f)	Depreciation, depletion and amortisation expense	7866000	31040000
(f)	Other Expenses
1	Other Expenses	24041000	66136000
	Total other expenses	24041000	66136000
	Total expenses	130524000	438734000
3	Total profit before exceptional items and tax	6766000	74987000
4	Exceptional items	0	0
5	Total profit before tax	6766000	74987000
6	Tax expense
7	Current tax	-457000	230000
8	Deferred tax	3473000	15570000
9	Total tax expenses	3016000	15800000
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	3750000	59187000
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	3290000	58395000
17	Other comprehensive income net of taxes	-1013000	-662000
18	Total Comprehensive Income for the period	2277000	57733000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		565108000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.2	3.17
	Diluted earnings (loss) per share from continuing operations	0.2	3.17
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	0.18	3.13
	Diluted earnings (loss) per share from continuing and discontinued operations	0.18	3.13
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The statement of audited consolidated 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 n Mro-Tek Private Limited, previously known as Mro-Tek Technologies Private Limited. n Umiya Buildtek Partnership Firmt n2. The above statement of audited Consolidated 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. n3. The Consolidated 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. n4. 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. n5- For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. n6. The group has recognised Deferred Tax Asset & Closing Balance as on 31st March 2025 was Rs. 608.16 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. n7. 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.t n8. Due to operational challenges and a strategic review of the companys business activities, the Board of Directors of Holding Company had decided to discontinue Electronic Contract Manufacturing Services in the Meeting held on January 17th, 2025.

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	104474000
	Capital work-in-progress	0
	Investment property	1089104000
	Goodwill	0
	Other intangible assets	34000
	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	0
	Trade receivables, non-current	537247000
	Loans, non-current	0
	Other non-current financial assets	20129000
	Total non-current financial assets	557376000
	Deferred tax assets (net)	60816000
	Other non-current assets	49865000
	Total non-current assets	1861669000
2	Current assets
	Inventories	169565000
	Current financial asset
	Current investments	0
	Trade receivables, current	145943000
	Cash and cash equivalents	1955000
	Bank balance other than cash and cash equivalents	129031000
	Loans, current	0
	Other current financial assets	71669000
	Total current financial assets	348598000
	Current tax assets (net)	26408000
	Other current assets	73726000
	Total current assets	618297000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2479966000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	93423000
	Other equity	655840000
	Total equity attributable to owners of parent	749263000
	Non controlling interest	66679000
	Total equity	815942000
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)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	118786000
	Total non-current liabilities	1274101000
	Current liabilities
	Current financial liabilities
	Borrowings, current	137851000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	766000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8250000
	Total Trade payable	9016000
	Other current financial liabilities	19097000
	Total current financial liabilities	165964000
	Other current liabilities	219232000
	Provisions, current	4727000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	389923000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1664024000
	Total equity and liabilites	2479966000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Product	52940000	182004000
2	Real Estate	41383000	159963000
3	Solutions	33700000	144111000
4	Revenue from discontinued operations	0	1606000
	Total Segment Revenue	128023000	487684000
	Less: Inter segment revenue	0	0
	Revenue from operations	128023000	487684000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Product	20675000	76250000
2	Real Estate	42283000	160956000
3	Solutions	16122000	83331000
4	Revenue from discontinued operations	-460000	-792000
	Total Profit before tax	78620000	319745000
	i. Finance cost	27683000	27683000
	ii. Other Unallocable Expenditure net off Unallocable income	44631000	44631000
	Profit before tax	6306000	74195000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Product	166648000	166648000
2	Real Estate	1537966000	1537966000
3	Solutions	412925000	412925000
4	Revenue from discontinued operations	0	0
	Total Segment Asset	2117539000	2117539000
	Un-allocable Assets	362427000	362427000
	Net Segment Asset	2479966000	2479966000
4	Segment Liabilities
	Segment Liabilities
1	Product	28559000	28559000
2	Real Estate	904492000	904492000
3	Solutions	123500000	123500000
4	Revenue from discontinued operations	0	0
	Total Segment Liabilities	1056551000	1056551000
	Un-allocable Liabilities	607473000	607473000
	Net Segment Liabilities	1664024000	1664024000
	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	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	1013000	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	-1013000	-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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			74987000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			110957000
	Adjustments for decrease (increase) in inventories			-110438000
	Adjustments for decrease (increase) in trade receivables, current			-19350000
	Adjustments for decrease (increase) in trade receivables, non-current			146000
	Adjustments for decrease (increase) in other current assets			51791000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-272255000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-12247000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-3039000
	Adjustments for depreciation and amortisation expense			31040000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-188000
	Adjustments for provisions, non-current			1782000
	Adjustments for other financial liabilities, current			4647000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-99000
	Adjustments for dividend income			0
	Adjustments for interest income			25079000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			1517000
	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			75000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-241532000
	Net cash flows from (used in) operations			-166545000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2349000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-168894000
	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			0
	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			0
	Proceeds from sales of property, plant and equipment			205000000
	Purchase of property, plant and equipment			8073000
	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	177986000
	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			110957000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7255000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1837000
	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			1837000
	Cash and cash equivalents cash flow statement at beginning of period			118000
	Cash and cash equivalents cash flow statement at end of period			1955000