Summary of Key Information:

Reporting Period: Quarter Ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Clean Opinion - No qualifications or modifications. The independent auditor's review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,879.20 (YoY: +78% from ₹1,053.65 in Q2 FY26; QoQ: +15% from ₹1,635.96 in Q1 FY26)
  • Total Income: ₹2,086.63
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹230.84 (YoY: -60% from ₹580.15 in Q2 FY26; QoQ: -3% from ₹236.90 in Q1 FY26)
  • EPS: ₹1.24 (Basic and Diluted)
  • Other Equity: ₹11,267.11
  • Cash and Cash Equivalents: ₹21.70
  • Debt: Total Borrowings ₹12,118.68 (Non-current ₹10,039.84 + Current ₹2,078.84)

Six Months Ended September 30, 2026:

  • Revenue from Operations: ₹3,515.16
  • Total Income: ₹3,930.92
  • Net Profit: ₹467.74
  • EPS: ₹2.50

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,879.11
  • Total Income: ₹1,904.39
  • Net Profit: ₹185.50 (YoY: -79% from ₹875.30 in Q2 FY26)
  • EPS: ₹0.99 (Basic and Diluted)
  • Net Profit Attribution: Owners ₹185.95, Non-controlling Interest ₹(0.45)
  • Other Equity: ₹10,788.87

Six Months Ended September 30, 2026:

  • Revenue from Operations: ₹3,511.68
  • Total Income: ₹3,563.21
  • Net Profit: ₹209.10
  • EPS: ₹1.12

Segment-wise Performance [Rs. in Lakhs]:

Standalone Segment Revenue (Q2 FY27):

  • Products: ₹1,150.69
  • Real Estate: ₹450.81
  • Solutions: ₹277.70
  • Total: ₹1,879.20

Standalone Segment Profit before tax and interest (Q2 FY27):

  • Products: ₹482.96
  • Real Estate: ₹382.15
  • Solutions: ₹207.71
  • Total: ₹1,072.83

Consolidated Segment Revenue (Q2 FY27):

  • Products: ₹1,150.69
  • Real Estate: ₹450.72
  • Solutions: ₹277.70
  • Total: ₹1,879.11

Consolidated Segment Profit before tax and interest (Q2 FY27):

  • Products: ₹518.19
  • Real Estate: ₹382.06
  • Solutions: ₹176.55
  • Total: ₹1,076.81

Corporate Actions:

  • No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced
  • Company name changed from 'UMIYA BUILDCON LIMITED' to 'MRO-TEK NETWORKS LIMITED' during the quarter

Other Significant Information:

  • R&D expansion: Additional expenses of ₹25 lakh during the quarter for salaries, wages, depreciation, and other expenses
  • New office lease: Additional expenditure of ₹83 lakh (including Ind AS adjustment of ₹24 lakh) to support R&D division
  • Other Income includes profit on sale of property at Electronic City, Bangalore for year ended March 31, 2026
  • Other Expenses include loss on write-off of factory building and other assets of ₹315.22 lakh and commission of ₹35 lakh on sale of land during year ended March 31, 2026
  • Direct expenses relating to real estate segment were reclassified including previous quarters
  • Entities included in consolidation: MRO-TEK Networks Limited (Holding Company), Mro-Tek Private Limited (Wholly owned subsidiary), Umiya Buildtek (Partnership Firm where company holds 49% share)
  • No exceptional items or one-time adjustments reported
  • No change in accounting policy affecting comparability
  • No forward-looking guidance or management outlook provided