General Updates

UDAYSHIVAKUMAR INFRA LIMITED (Formerly known as UDAYSHIVAKUMAR INFRA PRIVATE LIMITED) Registered office: 1924A/196, BanashankariBadavane, Near Nh-4 Bypass Davangere Karnataka India- 577005 CIN: L45309KA2019PLC130901 Email Id: cs@uskinfra.com Website: www.uskinfra.com Telephone No: +918192297009 Date: 14.08.2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, 25th Floor, Dalal Street, Bandra- Kurla Complex, Mumbai- 400001 Sandra (E), Mumbai - 400051 BSE SCRIP CODE: 543861 NSE EQUITY SYMBOL: USK ISIN: INEON0Y01013 Dear Sir, Sub: Regulation 33 on Financial Statements With regard to filing of under Regulation 33 of SEBI (LODR) Regulations, 2015 and other applicable regulations, we enclose Limited Review Report, Statement of Unaudited Financial Results and non-applicability of statement of impact of audit qualification for the Quarter ended June 30, 2026. Thanking you, Yours faithfully, For Udayshivakumar Infra Limited Prashant sawar Soeaeos1s Sawant Vs Sneha Sawant Company Secretary A59900 UDAYSHIVAKUMAR INFRA LIMITED (Formerly known as UDAYSHIVAKUMAR INFRA PRIVATE LIMITED) Registered office: 1924A/196, Banashankari Badavane, Near Nh-4 Bypass Davangere Karnataka India- 577005 CIN: L45309KA2019PLC130901 Email Id: cs@uskinfra.com Website: www.uskinfra.com Telephone No: +918192297009 Date: 14.08.2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze]eejeebhoy Towers Exchange Plaza, 25th Floor, Dalal Street, Bandra- Kurla Complex, Mumbai- 400001 Sandra (E), Mumbai - 400051 BSE SCRIP CODE: 543861 NSE EQUITY SYMBOL: USK ISIN: INEON0Y01013 Dear Sir, Sub: Declaration for Non-applicabilit of Statement of Impact of Audit Declaration. Pursuant to Regulation 33(3) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, we hereby declare that the statutory auditors of the company have issued Limited Review Report with unmodified opinion on Unaudited Standalone Financials for the quarter ended 30% June 2026 approved at the Board meeting held on 14™ August 2026. This declaration is issued in compliance of Regulation 33(3)(d) SEBI (Listing obligation and disclosure requirements) Regulations, 2015 as amended by SEBI (Listing obligation and disclosure requirements) Regulations, 2016 vide notification No. SEB/LAD- NRO/GN/2016- 17/001 dated 25/05/2016 and Circular No. CIR/CFD/CMD/56/2016 dated 27/05/2016. Thanking you, Yours faithfully, For Udayshivakumar Infra Limited Sneha Digaysposty o vt St Prashant Dneamams Sawant T Sneha Sawant Company Secretary A59900 N BT anCdo Chartered Accountants INDIA LIMITED REVIEW REPORT ON FIRST QUARTER ENDED JUNE 30, 2026, UNAUDITED FINANCIAL RESULTS OF UDAYSHIVAKUMAR INFRA LIMITED PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS & DISCLOUSURE REQUIREMENTS) REGULATION 2015 The Board of Directors, Udayshivakumar Infra Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results (“The Statement”) of Udayshivakumar Infra Limited (“The Company”) for the first quarter ended June 30, 2026 being submitted by the company to the stock exchange pursuant to the requirement of regulation 33 of the SEBI (listing Obligations and Disclosure requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the company’s management and approved by the Company’s Board of Director, has been prepared in accordance with the recognition and measurement principals laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34”), Prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principal generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We have conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, Issued by the Institute of Charted Accountants of India (ICAI). A review of interim financial information consists of making Inquiries, primarily of the company’s personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope then an audit conducted in accordance with standards on Auditing Specified under section 143(10) of the companies Act 2013 and consequently dose not enable as to obtain assurance that we could become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. @ Address: 201, 2 Floor, Mahindra M-Space, Off Aarey Road, Next to Meenatai Thackeray Blood Bank, Goregaon (West), Mumbai, Maharashtra - 400104 & OfficeofNBT@nbtco.in/ info@nbtco.in B +91-89766 00300 @ www.nbtco.in 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that casual us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclose in terms of regulation 33 of the SEBI amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For and on behalf of NB T and Co Chartered Accountants FRN: - 140489W Ashutosh Biyani Ashutosh Biyani Partner M. No - 165017 Date - 14/08/2026 Place - Mumbai UDIN No - 26165017TBMMHP2924 UDAYSHIVAKUMAR INFRA LIMITED (CIN : L45309KA2019PLC130901) atement of Unaudited Financial Results for the (Rs. in lakhs) Sr. Particulars Quarter Ended Year ended No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 [Income (a) Revenue from Operations 4.625.20) 4.804.71 5.816.42 21.132.56 (b) Other Income 2115 271.81 18.18 30644 Total Income (a+b) 4,646.35/ 507651 5.834.60) 21.,439.00 2 [Expenses (a) Cost of materials consumed 1.068.17] 1.699.82 2.100.64 6.146.45] (b) Changes in inventories of work-in-progress -392.27] -2.648.58 508.29) -2.284.39 (¢) Construction & Operating Expense 2.900.33 3.649.26| 3.395.37 14.142.23) (d) Employee benefits expense 277.77, 286.92 319.73 1.287.02] (¢) Finance costs 264.06 172.96 239.60 846.52 () Depreciation and amortisation expense 220.85] 228.01 221.49| 896.60) (2) Other expenses 63.83 83.88 366.31 Total expenses 4.402.74, 3,472.27 6.865.38] 21.400.74 3 [Profit/(Loss) before exceptional items and tax (1-2) 24361 1.604.25 -1.030.78 38.27 4 |Exceptional items - » - - 5 |Profit/(Loss) before tax 24361 1,604. -1.030.78 3827 6 [Tax Expenses - Current tax . s - - - Deferred tax 212 268.46] -257.94 -127.63| -Short Provision for Income Tax of Earlier Year a 0.32 - 0.32 Total Tax Expenses -2.12] 268.78, -257.94) -127.31 7 (\):l!l::::g:‘lil(_:sg)) for the period from Continuing —_— 133547 772.83 16558 8 [Profiv/(Loss) from discontinuing operation after tax = = = - 9 [Profit/ (Loss) for the period 24573 1,335.47] -772.83 10 [Other ComprehensInicvomee .:hlii Amount of Items that will not be reclassified to profit or . 19.74 . 19.74 (if) Income tax relating 1o items that will not be reclassified . . R R to profit or loss B (i) Amount of Ttems that will be reclassificd to profit or loss . R R R (ii) Income tax relating to items that will be reclassified to . R R R profit or loss Other Comprehensive Income Net of taxes - 19.74 - 19.74 11 [Total Comprehensive Income for the period (9-10)(Comprising Profit (Loss) and Other Comprehensive 24573 -772.83 185.32 Income for the period) 12 [Detaofi Elquisty Share capital Paid Up Share Capital 5.535.71 Face value of Equity Share Capital 10.00 10.00 10.00 10.00) 13 [Other Equity NA NA NA 11.495.04 14 [Earning per share(of Rs. 10/~ each)(not annualised): Weighted average number of equity shares used as denominator for calcula [Showing first 8,000 characters — download PDF for full document]