Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year Ended 30th September, 2026 [Q2 FY27, H1 FY27]

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

Date of Board Meeting / Approval: 14th November, 2026 (4:00 PM to 7:00 PM)

Audit Opinion: Unmodified (Clean)

Auditor's Comment: 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 30.09.2026 vs 30.06.2026:

  • Revenue from Operations: ₹10,269.53 (Current) vs ₹4,625.20 (Previous) - Increase of 122.03% QoQ
  • Total Income: ₹10,287.47 (Current) vs ₹4,646.33 (Previous)
  • EBITDA: ₹951.04 (Current) vs ₹728.52 (Previous) - Increase of 30.54% QoQ
  • Net Profit: ₹446.48 (Current) vs ₹245.73 (Previous)
  • EPS: ₹0.81 (Current) vs ₹0.44 (Previous)

Half Year Ended 30.09.2026 vs 30.09.2025:

  • Revenue from Operations: ₹14,894.73 (Current) vs ₹11,587.15 (Previous)
  • Total Income: ₹14,933.82 (Current) vs ₹11,618.16 (Previous)
  • Net Profit: ₹692.21 (Current) vs (₹691.22) Loss (Previous)
  • EPS: ₹1.25 (Current) vs (₹1.25) Loss (Previous)

Balance Sheet Position as at 30.09.2026:

  • Other Equity: ₹12,188.03
  • Cash and Cash Equivalents: ₹2,489.19 (Increased from ₹1,476.51 at 31.03.2026)
  • Bank Balances other than Cash: ₹2,373.65
  • Total Debt:
  • Borrowings, Non-Current: ₹1,334.72
  • Borrowings, Current: ₹5,734.04
  • Total Borrowings: ₹7,068.76
  • Total Assets: ₹40,631.63 (Increased from ₹36,508.76 at 31.03.2026)

Consolidated Results:

Not Specified - Results presented are standalone only.

Segment-wise Performance:

The Company is operating only in one segment (Civil Construction) and hence provisions relating to Segment Reporting as per Ind AS-108 are not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

IPO Proceeds Utilization as at 30.09.2026:

  • Working Capital Requirements: ₹4,500.00 lakhs received, ₹4,500.00 lakhs utilized, ₹0.00 unutilized
  • General Corporate Purposes: ₹2,100.00 lakhs received, ₹1,028.95 lakhs utilized, ₹586.89 lakhs unutilized (after deducting issue expenses of ₹184.16 lakhs)

Joint Operations Details:

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

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

Joint Operations Financials [Rs. in Lakhs]:

| Particulars | 30-Sep-26 | 30-Jun-26 | 30-Sep-25 | 31-Mar-26 |

| Revenue (including other income) | 1,798.35 | 2,073.02 | 1,697.99 | 5,218.27 |

| Expenses (including income tax expense) | 1,798.38 | 2,073.03 | 1,698.08 | 17.89 |

| Share of profit/(loss) in joint operations | (0.04) | (0.01) | (0.09) | 0.38 |

The financial information for joint operations for half year ended September 2026 is based on management accounts and has not been subjected to review/audit by any auditor.

Cash Flow Highlights for H1 FY27 [Rs. in Lakhs]:

  • Net cash inflow from operating activities: ₹900.66
  • Net cash used in investing activities: (₹815.47)
  • Net cash from financing activities: (₹1,100.22)
  • Net increase in cash and cash equivalents: ₹1,012.68