Udayshivakumar Infra Limited Q2 revenue jumps 122% to Rs 102.70 crore

Udayshivakumar Infra Limited reported Rs 102.70 crore of revenue in the quarter ended 30 September 2026, up 122.03% from Rs 46.25 crore in the preceding quarter, while reported EBITDA was Rs 9.51 crore. The unaudited standalone filing also listed total assets of Rs 406.32 crore at 30 September 2026.

How much revenue did Udayshivakumar Infra report in Q2?

Udayshivakumar Infra reported revenue of Rs 102.70 crore for the quarter ended 30 September 2026, compared with Rs 46.25 crore in the previous quarter. The company stated that the sequential increase was 122.03%, which corresponds with the two revenue amounts disclosed in its financial-results highlights.

The filing links the September-quarter momentum to undertaking civil contracts, National Highway and Public Works Department road construction, canal construction, industrial-area development and smart-city road development. It does not provide revenue by contract type, client, geography or project, so the Rs 102.70 crore figure cannot be allocated among those activities from the supplied announcement.

The reported comparison is sequential. The supplied pages do not provide revenue for the quarter ended 30 September 2025, so they do not support a year-on-year revenue calculation. The Board approved unaudited standalone results for both the quarter and half year ended 30 September 2026 on 14 November 2026.

What did Udayshivakumar Infra disclose on EBITDA and supplies?

Udayshivakumar Infra reported EBITDA, meaning earnings before interest, tax, depreciation and amortisation, of Rs 9.51 crore for the September 2026 quarter, against Rs 2.79 crore in the last quarter. Its results highlight describes EBITDA as having increased 30.54% over the prior quarter.

The stated 30.54% EBITDA change does not arithmetically align with the disclosed movement from Rs 2.79 crore to Rs 9.51 crore. The announcement supplies neither a reconciliation nor a fuller income statement in the provided pages that would explain the percentage, making this an unresolved point in the company’s summary disclosure.

Udayshivakumar Infra also reported Supply of Materials and Services of Rs 111.37 crore, stating that it increased 180.63% to a record level. This amount exceeded the reported Rs 102.70 crore quarterly revenue, but the supplied pages do not define the measure, state its prior-quarter amount, or explain its relationship to costs, procurement, margin or cash flow.

How did Udayshivakumar Infra’s assets change by September 2026?

Udayshivakumar Infra reported total assets of Rs 406.32 crore at 30 September 2026, compared with Rs 365.09 crore at 31 March 2026. Non-current assets rose to Rs 182.13 crore from Rs 157.27 crore, while current assets increased to Rs 224.19 crore from Rs 207.82 crore over the same period.

Property, plant and equipment stood at Rs 44.50 crore at 30 September 2026, down from Rs 48.60 crore at 31 March 2026. Investment property rose to Rs 15.03 crore from Rs 5.03 crore, while right-of-use assets were Rs 1.88 crore at September-end, compared with no amount shown for that line at 31 March 2026.

Inventories increased to Rs 107.55 crore at 30 September 2026 from Rs 85.60 crore at the March year-end. In contrast, current trade receivables declined to Rs 11.52 crore from Rs 22.89 crore, and cash and cash equivalents increased to Rs 24.89 crore from Rs 14.77 crore; the filing does not identify a direct cause for these movements.

What review did Udayshivakumar Infra’s September results receive?

Udayshivakumar Infra’s Board approved the unaudited standalone financial results at a meeting held on 14 November 2026, which began at 4:00 p.m. and concluded at 7:00 p.m. The company said the exchange announcement was made under Regulations 30, 33 and 52 of the Securities and Exchange Board of India listing regulations.

NB T and Co conducted a limited review of the financial statement under Standard on Review Engagement 2410. The auditor said nothing had come to its attention indicating that the statement was not prepared under the applicable accounting principles, did not disclose required information, or contained a material misstatement.

The auditor also stated that a review has a substantially narrower scope than an audit and does not result in an audit opinion. The supplied pages do not disclose quarterly net profit, earnings per share, finance costs, tax expense, borrowings, operating cash flow or an order book, despite reporting revenue of Rs 102.70 crore and EBITDA of Rs 9.51 crore.

Conclusion

The filing shows that Udayshivakumar Infra more than doubled sequential quarterly revenue to Rs 102.70 crore in the period ended 30 September 2026, alongside reported EBITDA of Rs 9.51 crore and total assets of Rs 406.32 crore. The company associated the quarterly activity with civil contracts and road, canal, industrial-area and smart-city development work, without a segment-level split.

The next disclosure to watch is any clarification of the stated 30.54% EBITDA increase, which does not match the disclosed prior-quarter and September-quarter EBITDA values. Further results could also provide the absent net-profit, cash-flow, borrowing and project-level revenue details that are not included in the supplied 14 November 2026 announcement.