Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol UNIVASTU
MSEI Symbol NOTLISTED
ISIN INE562X01013
Name of company UNIVASTU INDIA 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-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 Single segment
Description of single segment Construction
Start date and time of board meeting 27-May-2025   11:00:00
End date and time of board meeting 27-May-2025   17:30:00
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 399095000 1711778000
Other income 4920000 8520000
Total income 404015000 1720298000
2 Expenses
(a) Cost of materials consumed 267674000 1214857000
(b) Purchases of stock-in-trade 0 243000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 23650000 98281000
(e) Finance costs 10227000 42777000
(f) Depreciation, depletion and amortisation expense 4145000 13775000
(f) Other Expenses
1 Other Expenses 30221000 115523000
Total other expenses 30221000 115523000
Total expenses 335917000 1485456000
3 Total profit before exceptional items and tax 68098000 234842000
4 Exceptional items 0 0
5 Total profit before tax 68098000 234842000
6 Tax expense
7 Current tax 24867000 77751000
8 Deferred tax 1092000 1965000
9 Total tax expenses 25959000 79716000
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 42139000 155126000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 42139000 155126000
17 Other comprehensive income net of taxes -587000 -587000
18 Total Comprehensive Income for the period 41552000 154539000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 28048000 104684000
Total profit or loss, attributable to non-controlling interests 14091000 50442000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 27461000 104097000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 14091000 50442000
21 Details of equity share capital
Paid-up equity share capital 119956000 119956000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 680116000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.29 8.68
Diluted earnings (loss) per share from continuing operations 2.29 8.68
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 2.29 8.68
Diluted earnings (loss) per share from continuing and discontinued operations 2.29 8.68
24 Debt equity ratio 0.0043 0.0043
25 Debt service coverage ratio 0.0097 0.0232
26 Interest service coverage ratio 0.0553 0.0495
27 Disclosure of notes on financial results



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 128821000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 5248000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 3903000
Trade receivables, non-current 208110000
Loans, non-current 0
Other non-current financial assets 72639000
Total non-current financial assets 284652000
Deferred tax assets (net) 9362000
Other non-current assets 19995000
Total non-current assets 448078000
2 Current assets
Inventories 12947000
Current financial asset
Current investments 0
Trade receivables, current 72277000
Cash and cash equivalents 12229000
Bank balance other than cash and cash equivalents 123603000
Loans, current 0
Other current financial assets 98160000
Total current financial assets 306269000
Current tax assets (net)
Other current assets 1109157000
Total current assets 1428373000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1876451000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 119956000
Other equity 680116000
Total equity attributable to owners of parent 800072000
Non controlling interest 58819000
Total equity 858891000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 48274000
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 68209000
Total Trade payable 68209000
Other non-current financial liabilities 69320000
Total non-current financial liabilities 185803000
Provisions, non-current 1717000
Deferred tax liabilities (net) 3365000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 190885000
Current liabilities
Current financial liabilities
Borrowings, current 297660000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2312000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 428634000
Total Trade payable 430946000
Other current financial liabilities 7813000
Total current financial liabilities 736419000
Other current liabilities 44911000
Provisions, current 45345000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 826675000
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 1017560000
Total equity and liabilites 1876451000
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)
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
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 587000 587000
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 -587000 -587000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 234842000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 42705000
Adjustments for decrease (increase) in inventories -3179000
Adjustments for decrease (increase) in trade receivables, current 42184000
Adjustments for decrease (increase) in trade receivables, non-current -92563000
Adjustments for decrease (increase) in other current assets -307366000
Adjustments for decrease (increase) in other non-current assets -26160000
Adjustments for other financial assets, non-current -16061000
Adjustments for other financial assets, current -50615000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 135116000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3420000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 13775000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -24000
Adjustments for provisions, non-current -927000
Adjustments for other financial liabilities, current 14028000
Adjustments for other financial liabilities, non-current 23263000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 4869000
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) -1561000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -228834000
Net cash flows from (used in) operations 6008000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 53799000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -47791000
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 -39045000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 60516000
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 3577000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -82292000
Net cash flows from (used in) investing activities -178276000
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 173176000
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 403659000
Repayments of borrowings 322574000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -77137000
Net cash flows from (used in) financing activities 177124000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -48943000
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 -48943000
Cash and cash equivalents cash flow statement at beginning of period 61172000
Cash and cash equivalents cash flow statement at end of period 12229000





Details of Impact of Audit Qualification
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 P V Page & Co Yes 31-Aug-2027