Outcome of Board Meeting

Date: 5th November, 2026 The Manager, Listing Department, The National Stock Exchange of India Limited, Exchange Plaza, C/1, Block-G, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Company’s Scrip Code: UNIVASTU Sub.: Outcome of Board Meeting. Ref.: Regulation 30(6) / 30 and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, This is to inform you that at the Board Meeting of the Company held today i.e. Thursday, 5th November, 2026 at the registered office of the Company, the Board of Directors of has inter-alia, considered and approved the unaudited Financial Results (Standalone and Consolidated) along with the Statement of Assets & Liabilities, Cash Flow Statement, for the quarter and half year ended on 30th September, 2026; 1. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith unaudited Financial Results (Standalone and Consolidated) along with the Statement of Assets & Liabilities, Cash Flow Statement, for the quarter and half year ended on 30th September, 2026 duly signed by Managing Director of the Company, together with the Limited Review Report of M/s DR B S V & Associates., Chartered Accountants, Pune the Statutory Auditors thereon. 2. The Board is hereby informed that the Company had approved an advance of ₹2,00,00,000/- (Rupees Two Crore Only) to Bootes Infrastructure Limited at its Board Meeting held in 7th August 2026.The said advance transaction was subsequently completed on 23rd September 2026, in accordance with the applicable provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (SEBI ICDR Regulations). In Compliance with the provisions of Regulation 33(3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare that M/s D R B S V & associates., Chartered Accountants, Pune, Statutory Auditors of the Company have issued Limited Review report with unmodified opinion on Unaudited Financial Results (Standalone & Consolidated) for the quarter & half year ended 30th September, 2026. The meeting of Board of Directors commenced at 4:00.P.M. and concluded at 10 :43 P.M. You are requested to kindly take the same on your records. Thanking you, Yours faithfully, For UNIVASTU INDIA LIMITED Sakshi Tiwari Company Secretary Membership No: ACS67056 Encl: As above Univastu India Limited Standalone financial statements Unaudited Balance Sheet as at September 30, 2026 ₹ in Lakhs Particulars As at As at March September 31, 2026 30, 2026 I ASSETS (A) Non Current Assets a Property, Plant and Equipment 1,097.60 801.72 b Capital work-in-progress - 182.02 c Right of use assets 212.19 36.33 d Other Intangible assets - - e Financial assets i Investments 1,905.32 1,010.68 ii Trade receivables 1,802.48 1,926.97 iii Other financial assets 2,744.63 770.92 f Non-current tax assets (net) 105.10 102.52 g Other non-current assets 419.67 237.61 8,286.99 5,068.77 (B) Current assets a Financial assets i Investments 144.03 - ii Trade Receivables 10,170.24 7,874.80 iii Cash and cash equivalents 2,724.73 1,640.06 iv Bank balances other than (ii) above 1,953.82 369.76 v Others financial assets 1,207.60 748.45 b Other current assets 10,234.07 10,837.03 26,434.49 21,470.10 TOTAL ASSETS 34,721.48 26,538.87 II EQUITY AND LIABILITIES (A) Equity a Equity share capital 3,773.02 3,598.68 b Other equity 10,413.72 6,697.17 14,186.74 10,295.85 (B) Liabilities 1 Non-current liabilities a Financial liabilities i Borrowings 572.02 163.32 ii Lease liabilities 163.92 27.89 iii Trade payables a) Total outstanding dues of micro and small enterprises - - b) Total outstanding dues of creditors other 775.62 958.72 than micro and small enterprises iv Other financial liabilities 36.20 348.61 b Provisions 67.88 50.48 c Deferred tax liabilities (net) 28.25 23.65 1,643.89 1,572.67 2 Current liabilities a Financial liabilities i Borrowings 5,245.66 2,059.88 ii Lease liabilities 60.12 18.20 iii Trade payables a) Total outstanding dues of micro and small enterprises - 19.84 b) Total outstanding dues of creditors other 12,331.35 11,386.25 than micro and small enterprises iv Other financial liabilities 63.60 63.60 b Other current liabilities 728.67 777.17 c Provisions 461.45 345.41 18,890.85 14,670.35 TOTAL EQUITY AND LIABILITIES 34,721.48 26,538.87 In terms of our report attached Pradeep Khandagale Place: Pune (Managing Director) Date: November 5, 2026 DIN: 01124220 Univastu India Limited Standalone financial statements Unaudited Financial results for the quarter and half year ended September 30, 2026 ₹ in Lakhs Quarter ended Half year ended Year ended Particulars September June 30, 2026 September September September For the year 30, 2026 30, 2025 30, 2026 30, 2025 ended March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Revenue from operations 14,684.46 9,994.38 4,606.88 24,678.84 7,130.01 22,517.30 2 Other income 236.49 43.48 5 9.34 279.98 225.00 404.28 3 Total income 14,920.95 10,037.86 4,666.22 24,958.82 7,355.01 22,921.58 Margin 19.31% 21.06% 21.14% 20.02% 21.51% 20.92% 4 Expenses (a) Cost of construction 11,848.61 7,889.80 3,633.11 19,738.41 5,596.33 17,807.73 (b) Employee benefits expense 361.58 287.38 1 55.73 648.95 272.33 675.08 (c) Finance cost 76.75 96.02 9 7.31 172.77 197.46 360.04 (d) Depreciation and amortisation expense 48.26 34.45 2 4.67 82.70 48.18 98.07 (e) Other expenses 546.27 394.55 1 45.20 940.80 315.86 904.97 Total expenses (a to e) 12,881.47 8,702.20 4,056.02 21,583.63 6,430.16 19,845.89 5 Profit before tax 2,039.48 1,335.66 6 10.20 3,375.19 924.85 3,075.69 PBT to revenue ratio 13.89% 13.36% 13.25% 13.68% 12.97% 13.66% 6 Tax expense / (credit) (net) 23.90% 24.99% 23.97% 24.33% 20.54% 24.09% (a) Current tax 487.38 333.81 1 46.27 821.19 189.98 740.98 (b) Short / (Excess) tax for prior year/s - - - - - - (c) Deferred tax expense / (benefit) 2.72 1 .88 (0.72) 4.60 1.52 (3.78) Total tax expense ((a) + (b) + (c) above) 490.10 335.69 1 45.55 825.79 191.50 737.20 7 Net Profit after tax (5-6) 1,549.38 999.97 4 64.65 2,549.40 733.35 2,338.49 PAT to revenue ratio 10.55% 10.01% 10.09% 10.33% 10.29% 10.39% 8 Other Comprehensive Income (OCI) (i) Items that will not be reclassified to profit and loss a Remeasurement of defined benefit plan - - - - - 4.04 b Income tax relating to items that will not be - - - - - (1.02) reclassified to profit and loss Total other comprehensive income / (loss) - - - - - 3.02 9 Total comprehensive income for the year 1,549.38 999.97 4 64.65 2,549.40 733.35 2,341.51 10 Weighted average No. of equity shares outstanding 3,77,30,169 3,77,30,169 3,77,30,169 3 ,77,30,169 3 ,77,30,169 3 ,77,30,169 during the year 11 Earning per equity share: a Basic in ₹ 4 .11 2.65 1.23 6 .76 1 .94 6 .20 b Diluted in ₹ 4 .11 2.65 1.23 6 .76 1 .94 6 .20 * EPS is not annualized for the quarters ended September 30, 2026, June 30, 2026 and September 30, 2025, and for the half years ended September 30, 2026 and September 30, 2025. 1 TheabovestandalonefinancialresultsareincompliancewithIndianAccountingStandards(IndAS)specifiedundersection133oftheCompanies Act, 2013, read with SEBI circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. 2 TheauditedstandalonefinancialresultshavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsoftheCompanyat their respective meetings held on November 05, 2026. 3 TheCompanyispredominantlyengagedinthebusinessofinfrastructureconstructioncontracting.Thustherearenoseparatereportableoperating segments in accordance with Indian Accounting Standard (Ind As) 108- Operating Segments. For Univastu India Ltd Place: Pune Pradeep Khandagale Date: November 5, 2026 (Managing Director) DIN: 01124220 Univastu India Limited Standalone financial statements Unaudited Financial results for the quarter and half year ended September 30, 2026 4 Under the Corporate Insolvency Resolution Process of M/s. Opal Luxury Time Products Ltd. (Opal), th [Showing first 8,000 characters — download PDF for full document]