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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. <BR> 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. <BR> For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. <BR> Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for Rs. 4041.95 Lakhs during the Quarter Ended 30th June 2025. <BR> 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 Quarter Ended 30th June 2025. <BR> The Company has recognised Deferred Tax Asset & Closing Balance as on 30th September 2025 was Rs. 239.36 Lakhs For Previous Year, Deferred Tax Asset of Rs 609.90 Lakhs as stipulated under IND Accounting Standard 12, on Income Taxes, prescribed under the Act. <BR> <BR> 2025-04-012025-09-30UnauditedStandalone2039190004850200006889390004140100010798000756700045340000541690001585100069607000244733000444206000044420600034600000370980007169800003725080000000372508000-13000037237800093423000519.9419.940019.9419.94Other Expenses15896000Purchase of land201000Other Expenses66426000Purchase of land3181000631460000108006600001810700000024918200040743000028895200057887700023936000473580001811490000136945000015009700026000266961000018120000435204000124980001400800007247270000025362170009342300010325330001125956000112595600010849800000001526400011002440004418000001193790001224041000117584000920006843000693500032646000157165000240770004978000001862200000014102610002536217000Product21322000Real Estate42939000Solutions41104000Product42619000Real Estate86138000Solutions7516200010536500020391900000105365000203919000Product9258000Real Estate42986000Solutions25787000Product13379000Real Estate86169000Solutions49716000780310001492640002689500054169000-8732000-34911100059868000444206000Product91014000Real Estate1761055000Solutions49514000023472090001890080002536217000Product9625000Real Estate888764000Solutions3947900093786800047239300014102610005331700022225000116390000-5234500000-6820000-150600008520000158510000107200079800012390000891400000217040000-42600000-3726720000-41939000-364216000799900000002069000005930000000000000200164000469700000000000000-13796100000000085740000-48190006126100000000000-502980007045000000000-120748000-1870000-1870002130002600028600013000000-286000-130000Umiya Buildcon Limited******Gauri Aniruddha Mehta******Promoter and Non-Executive DirectorRemuneration66000Approved6600000Sitting feeUmiya Buildcon Limited******Aniruddha Mehta******Managing DirectorRemuneration20000000Approved667500000Approved by shareholdersUmiya Buildcon Limited******Umiya Builders and Developers******Entity in which directors are interested inPurchase of goods or services1000000000Approved04800000048000000Approved by shareholdersUmiya Buildcon Limited******MRO-TEK Private Limited******Wholly Owned SubsidiaryPurchase of goods or services300000000Approved333720003480600068178000Umiya Buildcon Limited******MRO-TEK Private Limited******Wholly Owned SubsidiarySale of goods or services59784000Approved59784000013839000Umiya Buildcon Limited******Khushali Mehta******Daughter of Managing DirectorRemuneration250000Approved19500000Remuneration upto Rs. 2,50,000 per monthUmiya Buildcon Limited******Umiya Buildtek******SubsidiaryInvestment5000000Approved500000000Investment in the form of capital contribution105092000