Summary of Key Information:
Reporting Period (Quarter/Year): Fourth Quarter and Year Ended 31 March 2026
Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015
Date of Board Meeting / Approval: Wednesday, 27 May 2026 (4:00 PM to 9:00 PM)
Audit Opinion: Unmodified opinion (clean)
Auditor’s Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern.
Key Financial Highlights [Unit: ₹ Lakhs]
Standalone Results:
Revenue from Operations (FY26): ₹22,517.30 (Comparatives not fully disclosed for YoY)
Total Income (FY26): ₹22,921.58
Net Profit (FY26): ₹2,338.50
EPS (FY26): ₹6.50 (restated for bonus issue)
Other Equity (as at 31.03.2026): ₹6,697.19
Cash and Cash Eququivalents (as at 31.03.2026): ₹1,640.06
Debt (as at 31.03.2026): Total Debt (excluding lease liabilities) ₹2,223.20 (Short-term borrowings ₹2,059.88; Long-term borrowings ₹163.32)
Consolidated Results:
Revenue from Operations (FY26): ₹22,517.30
Total Income (FY26): ₹22,921.58
Net Profit (FY26): ₹2,568.88 (Attributable to owners: ₹2,330.86; Non-controlling interest: ₹238.02)
EPS (FY26): ₹6.48
Other Equity (as at 31.03.2026): ₹6,739.83 (Attributable to owners)
Cash and Cash Equivalents (as at 31.03.2026): ₹1,668.53
Debt (as at 31.03.2026): Total Debt (excluding lease liabilities) ₹3,310.58 (Short-term borrowings ₹2,806.85; Long-term borrowings ₹503.73)
Segment-wise Performance:
The Company is predominantly engaged in the single business of infrastructure construction contracting. Thus, there are no separate reportable operating segments as per Ind AS 108.
Corporate Actions:
Bonus Issue: During the quarter ended December 31, 2025, the Company allotted 2,39,91,180 Equity Shares of ₹10 each as fully paid-up Bonus Equity Shares in the ratio of 2:1 (Two new Bonus Equity Shares for every One existing Equity Share held). This was done by capitalizing ₹2,399.12 Lakhs from Retained Earnings. The paid-up Equity Share Capital increased from ₹1,199.56 Lakhs to ₹3,598.68 Lakhs.
Share Warrants: 6,83,000 share warrants were issued in Q4 FY25. Terms were retrospectively adjusted post-bonus issue: each warrant now entitles the holder to 3 equity shares (instead of 1). No warrants were exercised in Q4 FY26.
Other Significant Information:
Capital Raising: The issue of share warrants (as described under Corporate Actions) was for meeting working capital requirements and acquisitions.
Change in Accounting Policy / Comparability: All historical EPS figures and the number of shares have been restated retrospectively to account for the bonus issue, as required by Ind AS 33.
Entities in Consolidation: The consolidated results include the following entities:
- Univastu India Limited (Holding)
- Univastu Bootes Infra LLP (Subsidiary)
- Univastu Charitable Foundation (Subsidiary Company)
- Univastu HVAC India Pvt. Ltd. (Subsidiary Company)
- Univastu Nuos IOT Systems Pvt. Ltd. (Subsidiary Company)
- Unique Vastu Nirman Projects Pvt. Ltd. (Associate Company)
- Unicon Vastu Nirman India Pvt. Ltd. (Associate Company)