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The figures for the quarter ended 31st March 2026 and 31st March 2025 are balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter ended 31st December 2025 and 31st December 2024 respectively which are subject to limited review. <BR> This Statement of Standalone Financial Results for the quarter and year ended March 31, 2026, Standalone Statement of Assets and Liabilities as at March 31, 2026 and Standalone Statement of Cash Flows for the year then ended have been prepared in accordance with the recognition and measurement principles laid down in applicable accounting standard prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, read with the relevant rules issued thereunder and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015, as amended. <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 year ended 31st March 2026. <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 year ended 31st March 2026. <BR> The Company has recognised Deferred Tax Asset & Closing Balance as on 31st March 2026 was Rs. 27.96 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> On November 21, 2025, the Government of India notified the four Labour Codes , the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. Pursuant to this, the Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate the assessment of financial implications arising from the revised regulations. The Group has evaluated the incremental financial impact of these changes based on the best information currently available, in line with the guidance issued by the Institute of Chartered Accountants of India. An incremental gratuity charge of Rs. 28.14 lakhs has been recognized during the quarter ended December 31, 2025.The Group continues to closely monitor the finalization of the Central and State Rules and further Government clarifications and will record appropriate accounting adjustments as and when additional guidance becomes available. <BR> The Company recorded an EPS of Financial results for the year 2025 26 at Rs 22.44 including an EPS of Rs 14.78 contributed on account of Sale of land. The company delivered an EPS growth of 146 percent during the current financial year from operations as compared to corresponding period of the previous financial year 2024 25. <BR> Due to operational challenges and a strategic review of the company's business activities, the Board of Directors had decided to discontinue EMS Electronic Contract Manufacturing Services in the Meeting held on January 17th, 2025. The details of such Discontinuing Operations, under the Companies Accounts Rules 2014 are given below.2025-04-012026-03-31AuditedStandalone541966000518975000106094100019742800014355000-93080009629900011010300032415000106750000548042000512899000051289900034938000586220009356000004193390000000419339000-1273000418066000934230005107822000022.4422.440022.4422.44Other Expenses21649000Purchase of land and related cost-2000Other Expenses103400000Purchase of land and related cost3350000588990001071028000014000895737000204630000146200009308200002796000113640000217719700017706400002346450001253000134410000100002493490003778100046419400026413910009342300010782200001171643000117164300010569390001275600010696950001022500011788800011978080001963990002854000124200001527400028189000239862000257870005059000123200027194000014697480002641391000Others14620000Other non-current assets86571000ROU27069000Others10000Other current assets37781000Lease Liability12756000Other non-current liabilities117888000Lease liability4189000Other financial liabilities24000000Other current liabilities25787000Product119099000Real estaste43597000Solutions39924000Product249098000Real estaste171397000Solutions12147100020262000054196600000202620000541966000Product39068000Real estaste43597000Solutions18015000Product83159000Real estaste171397000Solutions815850001006800003361410002700300011010300023829000-28686100049848000512899000Product122376000Real estaste2095955000Solutions3939860002612317000290740002641391000Product7360000Real estaste1074503000Solutions2162600011034890003662590001469748000108456000-178940000-526280005064900000273620000067970000126090000324140000516000007364000017000027477000013370000-37401700001091000-37846000-10348000502551000000729800004952530000-6668000000000672266000200166000568610000000000000018433600023299000000000324570000115589000-362889000000000001004770001216980000011010300000-1313240001040000010400002130001253000-3060001273000306000-1273000Umiya Buildcon Limited******Gauri Aniruddha Mehta******Promoter and Non-Executive DirectorRemuneration56000Approved5600000Sitting feeUmiya Buildcon Limited******Aniruddha Mehta******Managing DirectorRemuneration20000000Approved1000000000Approved by shareholders via special resolutionUmiya Buildcon Limited******MRO-TEK Private Limited******Wholly Owned SubsidiaryPurchase of goods or services66301000Approved663010006817800090699000Umiya Buildcon Limited******MRO-TEK Private Limited******Wholly Owned SubsidiarySale of goods or services20945000Approved209450001383900080732000Umiya Buildcon Limited******Umiya Services******Entity in which Managing Director is interested inPurchase of goods or services64000Approved6400000Umiya Buildcon Limited******Khushali Mehta******Daughter of Managing DirectorRemuneration750000Approved75000000Remuneration upto Rs. 2,50,000 per monthUmiya Buildcon Limited******Umiya Buildtek******Partnership firm in which the Company is a partnerInvestment810000000Approved81000000000Prior shareholder approval in place for related party transactions with Umiya Buildtek up to ₹100 crore, valid till the ensuing AGM to be held in 2026.Umiya Buildcon Limited******Umiya Builders and Developers******Entity in which Managing Director is interested inPurchase of goods or services48000000Approved4800000000Return of advanceUmiya Buildcon Limited******Umiya Builders and Developers******Entity in which Managing Director is interested inAny other transactionLease Deposit19968000Approved1996800000Prior shareholder approval in place for related party transactions with Umiya Buillders and Developers up to ₹100 crore, valid till the ensuing AGM to be held in 2026.976084000AuditedtrueK S AIYAR & COtrue2028-05-31