Date: 14.08.2026

Financial Results (Standalone)

Quarterly Performance (Rs. in lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: ₹46.25 lakh
  • Other Income: ₹2.12 lakh
  • Total Income: ₹46.46 lakh
  • Cost of materials consumed: ₹10.68 lakh
  • Changes in inventories of work-in-progress: ₹-3.92 lakh (negative)
  • Construction & Operating Expense: ₹29.00 lakh
  • Employee benefits expense: ₹2.78 lakh
  • Finance costs: ₹2.64 lakh
  • Depreciation and amortisation expense: ₹2.21 lakh
  • Other expenses: ₹0.64 lakh
  • Total expenses: ₹44.03 lakh
  • Profit before tax: ₹2.44 lakh
  • Tax Expenses: ₹-0.02 lakh (Deferred tax benefit)
  • Profit for the period from Continuing Operations: ₹2.46 lakh
  • Basic EPS: ₹0.44
  • Diluted EPS: ₹0.44

Comparative Figures:

  • Quarter Ended March 31, 2026 (Audited): Profit ₹13.35 lakh, Revenue ₹48.05 lakh
  • Quarter Ended June 30, 2025 (Unaudited): Loss ₹7.73 lakh, Revenue ₹58.16 lakh
  • Year Ended March 31, 2026 (Audited): Profit ₹1.66 lakh, Revenue ₹211.33 lakh

Capital Structure

  • Paid Up Share Capital: ₹7.14 lakh (7,142 Equity Shares of ₹10 each)
  • Face value of Equity Share Capital: ₹10.00

Joint Operations

The Company shares income and expenses of the following joint operations:

  • Udayshivakumar-Kotarki IV
  • Udayshivkumar KMCCL (JV)
  • Udayshivkumar (JV)
  • Kevadiya Construction Private Limited-Uday shivkumar Infra Limited (JV)
  • Udayshivakumar-Ganesh IV

Joint Operations Performance (Rs. In Lakhs) for Quarter Ended June 30, 2026:

  • Revenue (including other income): ₹20.73 lakh
  • Expenses (including income tax expense): ₹20.73 lakh
  • Share of profit/(loss) in joint operations: ₹(0.01) lakh (loss)

Note: The above financial information for the quarter ended June 30, 2026 is solely based on management accounts and has not been subjected to review/audit by any auditor.

IPO Proceeds Utilization

Utilization of IPO Proceeds (Rs. In Lakhs) as of June 30, 2026:

  • Funding incremental working capital requirements: Proceeds received ₹450.00 lakh, Utilization ₹450.00 lakh, Unutilized ₹0.00
  • General corporate purposes: Proceeds received ₹210.00 lakh, Utilization ₹48.42 lakh, Unutilized ₹586.89 lakh

Other Disclosures

  • Segment Reporting: The Company operates only in one segment, hence provisions of Ind AS-108 "Segment Reporting" not applicable
  • Previous Period Figures: Figures for previous period/year have been regrouped/reclassified where necessary
  • Investor Complaints: No investors complaints pending as on June 30, 2026
  • Board Approval: Financial results approved by Board of Directors in meeting held on August 14, 2026

Compliance Declarations

  • Declaration for Non-applicability of Statement of Impact of Audit Qualification submitted
  • Compliance with Regulation 33(3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015
  • Reference to SEBI Notification No. SEB/LAD-NRO/GN/2016-17/001 dated 25/05/2016 and Circular No. CIR/CFD/CMD/56/2016 dated 27/05/2016