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The statement of unaudited consolidated financial results includes the results of Umiya Buildcon limited, the Company or the Holding Company and the following subsidiary collectively referred as the Group hereinunder &lt;br /&gt; 
Subsidiary &lt;br /&gt; 
Mro-Tek Private Limited Formerly known as Mro-Tek Technologies Private Limited &lt;br /&gt; 
Umiya Buildtek- Partnership Firm					 &lt;br /&gt; 
The above statement of unaudited Consolidated financial results for the quarter ended 30th June, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective  meetings held on 10th July 2026. 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.					 &lt;br /&gt; 
This Statement of Consolidated Financial Results for the quarter and year ended March 31, 2026, Consolidated Statement of Assets and Liabilities as at March 31, 2026 and Consolidated 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 Listing Regulations, 2015 &lt;br /&gt; 
				 &lt;br /&gt; 
4. 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. 					 &lt;br /&gt; 
5. For the purpose of Segment Reporting, Products,  Solutions and  Real Estate Development, constitute primary business segments. 					 &lt;br /&gt; 
6. The revenue from operations for year includes sale of land Rs 10 Crores recognised in Umiya Buildtek, partnership firm. The profit after tax impact arising out of this sale of land transaction during the year is Rs 6.29 Crores.					 &lt;br /&gt; 
7. 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.					 &lt;br /&gt; 
8. Other Expenses comprise i loss on write-off of factory building and other assets of 315.22 lakhs, andi commission of 35 lakhs incurred on the sale of land during the year ended 31st March 2026, in the holding company.					 &lt;br /&gt; 
9. The group has recognised Deferred Tax Asset &amp; Closing Balance as on 31st March 2026 was Rs. 36.23 Lakhs  For Previous Year  Deferred Tax Asset of Rs 608.16 lakhs as stipulated under IND Accounting Standard 12, on Income Taxes, prescribed under the Act. 					 &lt;br /&gt; 
10. 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 &amp; 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 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.					 &lt;br /&gt; 
11. The company recorded an EPS growth of 146 percent  from 3.17 to 7.8 during the current financial year from operations as compared to corresponding period of the previous financial year 2024 25. 					 &lt;br /&gt; 
12. Figures for the previous period have been regrouped,  wherever necessary.					 &lt;br /&gt; 
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