BSEResult13 Aug 2026 · 13 Aug 2026, 12:13 pm

Submission of Un-audited Financial Results (Standalone & Consolidated) for the quarter ended 30th June, 2026

Unitech Ltd · 507878

✦ AI SummaryResults

Unitech Ltd has submitted its un-audited financial results for the quarter ended 30th June, 2026, with a limited review report from its statutory auditors. The results are not prepared in accordance with recognition and measurement principles due to certain matters stated in the report.

Analysis Scores

Earnings Impact5/10
Growth Catalyst3/10
Governance Concern8/10
Regulatory Risk6/10
Balance Sheet Risk7/10
Liquidity Impact5/10
Market Sentiment5/10

✦ Ask a Question

Ask anything about this announcement — AI will answer based on the filing content.

0/500

Full Announcement

Unitech Ltd - 507878 - Financial Results (Standalone & Consolidated) For The Quarter Ended 30Th June, 2026

Attachments (1)

📄

9121ad20-c9d8-4f60-a552-89a63d17b57d.pdf

pdf

Download →
View document text
unitech Unitech Limited CIN: L74899DL1971PLC009720 13th August, 2026 National Stock Exchange of India Limited | BSE Limited Listing Compliance ‘Exchange Plaza’, (Listing Compliance) 15t Floor, C/1, Block G, Bandra-Kurla Complex, New Trading Ring, Bandra (East), Rotunda Building, Mumbai — 400 051 P. J. Towers, Dalal Street, Fort, Mumbai - 400 001 NSE Symbol: UNITECH Scrip Code: 507878 Subject: Outcome of Board Meeting held on Thursday, 13t August, 2026 Meeting Commenced at 09:30 a.m. and concluded at 11:45 a.m. Dear Sirs, Pursuant to provisions of Regulations 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company, in its meeting held on 13t August, 2026, has approved the Un-audited Financial Results (Standalone and Consolidated) for the quarter ended 30t June, 2026. 2. In view of the above, copies of the following documents are enclosed herewith: (i) Limited Review Report of Statutory Auditors on Un-audited Standalone Financial Results and Un-audited Financial Results (Standalone); and (i) Limited Review Report of Statutory Auditors on Un-audited Consolidated Financial Results and Un-audited Financial Results alongwith Segment Reporting (Consolidated). This information is being sent in compliance of the applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for your record. Yours truly, F Un@l Limites Company Secretary & Compliance Officer Encl: As above 1306-1308, 13th Floor, ToweBr, Signature Tower, South City - 1, Gurugram-122007, Haryana, India T:+91124 4726860 F: +91 124 2383332 Email : share.dept@unitechgroup.com W : www.unitechgroup.com Regd. Office : 6, Community Centre, Saket, New Delki - 110017, India Telefax : + 91 11 26857338 G S A & Associates LLP Chartered Accountant Independent Auditor’s Review Report on Unaudited Standalone Quarterly Financial Results of Unitech Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) for the Quarter ended 30 June, 2026 To the Board of Directors of Unitech Limited The Hon’ble Supreme Court vide its order dated 20th January 2020 has, inter alia, given directions that the Board of Directors of Unitech Limited, as existing on that date, be superseded with immediate effect in order to facilitate the taking over of management by the new Board of Directors constituted in terms of the proposal submitted by the Union Government of India “UOI”. In Compliance of the Direction, new Board of Directors, as appointed by Union Government of India, took charge of office on 21 January 2020. Subsequently, Resolution Framework (RF) for Unitech group has been prepared by the newly appointed Board of Directors which is approved in the meeting of the Board held on June 17, 2020 with (as amended) and the same has also been filed with the Honble Supreme Court. The company has requested the Hon’ble Supreme Court to grant some concessions and reliefs so that the company is able to fulfil its obligations towards the construction of the projects and meet other liabilities. Resolution framework of Unitech group filed by New Management before the Hon’ble Supreme Court, has not yet been approved by the Hon’ble Supreme Court. Accordingly, the impact of the proposed reliefs, concessions etc. have not been considered in the books of accounts. 1. ‘We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Unitech Limited (“the Company”) for the quarter and three month period ended 30" June 2026 (“the statement”) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended (“the Listing Regulations”). 2. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, (“Ind AS 34”) “Interim Financial Reporting” as prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the results based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. A review of interim financial information matters and making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standard(s) on Auditing and consequently does not enable us to obtain assurance that we would become aware of Head Office: - 16 DDA Flats, GF, Panchsheel Shivalik Mor, Near Malviya Nagar, New Delhi-110017 Tele- 7862099205, 011-41811888 Email ID- admin@gsa.net.in LLP registration No. AAS-8863 (Formerly known as GSA & Associates) Branches at Gurugram and Akhnoor (Jammu) all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Basis of disclaimer of conclusion Based on our review conducted as above, due to the matters stated at para 5 of this report, we believe that the accompanying Statement of Unaudited Standalone Financial Results is not prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard (Ind AS) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, and are not disclosing the information required to be disclosed in terms of the Listing Regulations, including the manner in which, it is to be disclosed, or that it contains material misstatement. ‘We draw attention to the following matters: We draw attention to Note no. 4 of the Unaudited Standalone Financial Results, which have made references to the Resolution Framework (RF) for Unitech group. The company has requested the Hon’ble Supreme Court to grant some concessions and reliefs so that the company is able to fulfil its obligations towards the construction of the projects and meet other liabilities. Resolution framework of Unitech group filed by New Management before the Hon’ble Supreme Court on 10%® September, 2020, Revised Version on 28" October, 2020 and Revised Version on 27™ April, 2022 has not yet been approved by the Hon’ble Supreme Court. Accordingly, the impact of the proposed reliefs, concessions etc. have not been considered in the books of accounts. Effect on the relief, concession will be considered on the after the pronouncement of the award of the Supreme Court approve. (i) Material uncertainty related to going concern We draw attention to Note no. 5 of the Unaudited Standalone Financial Results wherein the management has represented that the Unaudited Standalone Financial Results have been prepared on a going concern basis, notwithstanding the fact that the Company has eroded its net worth and has incurred losses, both in the current and previous year, and has challenges in meeting its obligations, servicing its current liabilities including bank loans and public deposits. The Company also has various litigation matters which are pending before different forums. Further, the New Management has inherited various projects of the Company, which are pending for considerable construction and residual works to be completed. In compliance of the directions of th [Showing first 8,000 characters — download PDF for full document]