Udayshivakumar Infra Limited submitted its unaudited financial results for the quarter ended and half year ended September 30, 2026 to BSE Limited and National Stock Exchange of India Limited pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.

The statutory auditors, NBT and Co Chartered Accountants (FRN: 140489W), issued a limited review report with an unmodified opinion on the unaudited financial results. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹102.70 crore
  • Other Income: ₹0.18 crore
  • Total Income: ₹102.87 crore
  • Total Expenses: ₹97.76 crore
  • Profit Before Tax: ₹5.12 crore
  • Tax Expenses: ₹0.65 crore (Current tax: ₹0.73 crore, Deferred tax: ₹-0.07 crore)
  • Net Profit for the period: ₹1.46 crore
  • Basic EPS: ₹0.26
  • Diluted EPS: ₹0.26

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹148.95 crore
  • Other Income: ₹0.39 crore
  • Total Income: ₹149.34 crore
  • Total Expenses: ₹141.78 crore
  • Profit Before Tax: ₹7.55 crore
  • Tax Expenses: ₹0.63 crore
  • Net Profit for the period: ₹6.92 crore

Comparative Figures (Quarter Ended June 30, 2026 - Unaudited):

  • Revenue from Operations: ₹46.25 crore
  • Other Income: ₹0.21 crore
  • Total Income: ₹46.46 crore
  • Total Expenses: ₹44.03 crore
  • Profit Before Tax: ₹2.44 crore
  • Tax Expenses: ₹-0.02 crore
  • Net Profit for the period: ₹2.46 crore
  • Basic EPS: ₹0.44
  • Diluted EPS: ₹0.44

Comparative Figures (Quarter Ended September 30, 2025 - Unaudited):

  • Revenue from Operations: ₹57.71 crore
  • Other Income: ₹0.13 crore
  • Total Income: ₹57.84 crore
  • Total Expenses: ₹56.77 crore
  • Profit Before Tax: ₹1.07 crore
  • Tax Expenses: ₹0.25 crore
  • Net Profit for the period: ₹0.82 crore
  • Basic EPS: ₹0.15
  • Diluted EPS: ₹0.15

Comparative Figures (Half Year Ended September 30, 2025 - Unaudited):

  • Revenue from Operations: ₹115.87 crore
  • Other Income: ₹0.31 crore
  • Total Income: ₹116.18 crore
  • Total Expenses: Not fully quantified in disclosure
  • Loss Before Tax: ₹-9.24 crore
  • Tax Expenses: ₹-2.33 crore
  • Net Loss for the period: ₹-6.91 crore

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹406.32 crore (Previous: ₹365.09 crore as at March 31, 2026)
  • Non-Current Assets: ₹182.13 crore
  • Current Assets: ₹224.19 crore
  • Total Equity: ₹177.24 crore
  • Non-Current Liabilities: ₹70.48 crore
  • Current Liabilities: ₹158.60 crore
  • Paid-up Share Capital: ₹55.36 crore (5,535,714 equity shares of ₹10 each)

IPO Proceeds Utilization

The company completed its Initial Public Offer of 1,88,57,142 equity shares at ₹35 per share aggregating to ₹65.99 crore. The allotment was approved on March 29, 2023.

Utilization as of September 30, 2026:

  • Funding incremental working capital: ₹45.00 crore (fully utilized)
  • General corporate purposes: ₹10.29 crore utilized out of ₹16.16 crore allocated
  • Issue expenses: ₹4.84 crore

Joint Operations

The company shares income and expenses of several joint operations including Udayshivakumar-Kotarki JV, Udayshivkumar KMCCL (V), KMCCL-Udayshivkumar (V), Kevadiya Construction Private Limited-Udayshivkumar Infra Limited (JV), and Udayshivakumar-Ganesh JV. The financial information for joint operations is based on management accounts and not subjected to audit review.

Additional Information

  • The company operates in one segment only
  • No investors complaints pending as of September 30, 2026
  • Figures for previous periods have been regrouped/reclassified where necessary
  • The company declared no deviation/variation in utilization of IPO funds for the quarter ended September 30, 2026