Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations (Net): ₹61.46 lakh
  • Other Income: ₹25.53 lakh
  • Total Income: ₹61.72 lakh
  • Total Expenses: ₹64.57 lakh
  • Loss before tax: ₹(2.85) lakh
  • Total Tax Expenses: ₹(2.29) lakh (primarily deferred tax)
  • Net Loss: ₹(0.56) lakh
  • Basic EPS: ₹(0.45)
  • Diluted EPS: ₹(0.45)

Comparative Quarter Ended September 30, 2025 (Q2 FY26):

  • Revenue from Operations (Net): ₹64.86 lakh
  • Other Income: ₹50.39 lakh
  • Total Income: ₹65.37 lakh
  • Total Expenses: ₹64.35 lakh
  • Profit before tax: ₹1.02 lakh
  • Total Tax Expenses: ₹0.23 lakh
  • Net Profit: ₹0.61 lakh
  • Basic EPS: ₹0.49
  • Diluted EPS: ₹0.49

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations (Net): ₹115.88 lakh
  • Other Income: ₹56.46 lakh
  • Total Income: ₹116.44 lakh
  • Total Expenses: ₹120.95 lakh
  • Loss before tax: ₹(4.52) lakh
  • Total Tax Expenses: ₹(2.34) lakh
  • Net Loss: ₹(2.18) lakh
  • Basic EPS: ₹(1.75)
  • Diluted EPS: ₹(1.75)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹185.18 lakh (compared to ₹163.56 lakh as of March 31, 2026)
  • Total Equity: ₹69.77 lakh (compared to ₹71.95 lakh as of March 31, 2026)
  • Non-current Liabilities: ₹47.64 lakh
  • Current Liabilities: ₹67.76 lakh
  • Property, Plant & Equipment: ₹92.64 lakh
  • Inventories: ₹17.48 lakh
  • Trade Receivables: ₹46.84 lakh
  • Cash & Cash Equivalents: ₹0.26 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹100.03 lakh
  • Net Cash Used in Investing Activities: ₹(226.57) lakh
  • Net Cash from Financing Activities: ₹129.01 lakh
  • Net Increase in Cash: ₹2.47 lakh

Significant Development: Solar Power Project

The Company successfully commissioned a solar power project on August 26, 2026, at Village Ghadsisar, Tehsil Sardarshahar, District Churu, Rajasthan. The total project cost of ₹24.98 crore (including land cost) has been capitalized in the books of account. The project comprises a 6.5 MWp DC / 4.8 MW AC Solar Photovoltaic Power Plant developed under the Rajasthan Renewable Energy Policy, 2023 for captive consumption.

The project was developed by Cosine Power Private Limited for various captive consumers, with power evacuation through a common transmission line to the 132/33 KV Grid Substation of Rajasthan Rajya Vidyut Prasaran Nigam Limited (RVPNL).

Additional Information

  • The meeting commenced at 15:00 IST and concluded at 16:03 IST on October 26, 2026
  • Financial results are available on the company website: www.ufindia.com
  • The limited review report was provided by Goverdhan Agarwal & Co., Chartered Accountants (Firm Registration No: 006519C)