Udayshivakumar Infra Reports Profit of 1335.47 Lakhs for Quarter Ended March 31, 2026

Udayshivakumar Infra Reports Profit of 1335.47 Lakhs for Quarter Ended March 31, 2026​

Udayshivakumar Infra Limited has reported financial results for the quarter ended March 31, 2026, which includes a Net Profit from continuing operations amounting to 1,335.47 lakh. The company's audited statements demonstrate strong operational performance in line with applicable accounting standards.

Financial Highlights and Performance​

The company's income statement details for the quarter ended March 31, 2026, show Total Income of 5,076.51 lakh, which included 4,804.71 lakh from revenue operations and 271.81 lakh from other income. Total expenses for the quarter stood at 3,472.27 lakh. This resulted in Profit/(Loss) before tax of 1,604.25 lakh.

For the full financial year ended March 31, 2026 (FY26), the company recorded a Net Profit from continuing operations of 165.58 lakh out of a Total Income of 21,439.00 lakh and Total expenses amounting to 21,400.74 lakh.

Key financial data points for both the quarter and full year are presented below:

Balance Sheet Summary​

As of March 31, 2026, the company's Total Assets were reported at 36,508.76 lakh. The company maintains substantial assets in property, plant and equipment (485,969 lakh) and capital work in progress (43,432 lakh).

Liabilities side of the balance sheet shows a Total Liability and Equity amount of 36,508.76 lakh. Notable items include total equity at 17,030.75 lakh and non-current liabilities totaling 7,272.89 lakh.

Cash Flow Analysis​

The company generated 900.66 lakh through net cash inflow from operating activities for the year ended March 31, 2026, compared to a net outflow of 805.43 lakh in the prior year (FY25). Net cash flow from financing activities was positive at 815.91 lakh.

Details of the company's Cash Flow for FY26 and FY25:

Audit and Operational Focus​

The Statutory Auditor issued an opinion on the audited standalone financial results for both the quarter and the full year ended March 31, 2026, confirming that the Statement gives a true and fair view in conformity with applicable accounting standards.

Two key audit matters were highlighted:

Non-Current Trade Receivables: The receivables amount relates to GST reimbursement from customers on contracts executed before the introduction of GST (before July 2017). Although government departments have held the 12% GST charged, management has reviewed the legal petition and believes there is a high probability of recovering the entire amount.

Revenue Recognition for Long-Term Construction Contracts: The company's revenue from long-term construction contracts, which are assessed based on the stage of completion, remains significant to its financial statements. Audit procedures focused on reviewing the revenue recognition policy against Ind AS 115 and assessing the determination of the stage of completion.

USK Stock Price Movement​

On Friday, Udayshivakumar Infra Limited shares edged higher to settle at ₹25.01, buoyed by an 8.60% gain on the day. The equity saw a volume of 96,118 shares traded during the session.