Udayshivkumar Infra has approved its audited financial results for the fiscal year ended March 31, 2026, and scheduled its 7th Annual General Meeting (AGM) for September 30, 2026.

The board meeting concluded on September 8, 2026, with the approval of several key agenda items, including the appointment of a cost auditor and the reconstitution of board committees. The company also approved an increase in its authorized share capital.

Key Board Decisions

The board approved the following matters during the meeting:

• Audited Financials: The audited financial statements for FY26 were approved. These results had previously been discussed and approved in a board meeting held on June 6, 2026.
• Cost Auditor Appointment: M/s Murthy & Co. LLP was appointed as the Cost Auditor for the financial year 2026-27. The firm is based in Bengaluru.
• AGM Notice: The notice for the 7th AGM was approved. The meeting will be held at the company’s registered office in Davangere, Karnataka.
• Secretarial Audit: The secretarial audit report for FY25-26 was taken on record.
• Directors’ Report: The Directors’ Report, Corporate Governance Report, and related AGM matters were approved.

Authorized Share Capital Increase

The board approved an increase in the authorized share capital from ₹56.5 crore to ₹72.5 crore. This involves raising the number of equity shares of face value ₹10 each from 5.65 crore to 7.25 crore. The amendment to Clause 5 of the Memorandum of Association requires shareholder approval at the upcoming AGM.

Board Committee Reconstitution

The board reconstituted its key committees effective September 8, 2026:

Postponed Agenda Items

The discussion on the preferential issue of convertible warrants to the promoter was postponed to the next board meeting. Additionally, the ratification of remuneration payable to cost auditors and the approval of related party transactions are listed as special business items for the AGM.

Udayshivakumar Infra Limited reported a return to profitability in the first quarter of FY26, logging a net profit of ₹245.73 lakh after tax. This marks a significant improvement from the net loss of ₹772.83 lakh recorded in the corresponding quarter of FY25.

The company’s total income from operations for the quarter ended June 30, 2026, was ₹4,625.20 lakh, down from ₹5,816.42 lakh in Q1FY25. On a sequential basis, revenue also contracted slightly to ₹4,625.20 lakh from ₹4,804.71 lakh in the preceding quarter (Q4FY25).

Financial Performance

For the quarter, the net profit before tax stood at ₹243.61 lakh, compared to a loss of ₹1,030.78 lakh in Q1FY25. The basic and diluted earnings per share (EPS) were ₹0.44 each, reversing the negative EPS of ₹1.40 in the prior year period.

Year-to-Date Context

Year-to-date revenue for FY26 reached ₹21,132.56 lakh. The cumulative net profit for the period stood at ₹165.58 lakh, up from a marginal pre-tax profit of ₹38.27 lakh reported for the same metric in the full previous fiscal year context provided in the filing.

What the Numbers Show

The divergence between the sharp decline in quarterly revenue and the turnaround in profitability suggests improved cost management or margin expansion during the quarter. While top-line growth remained negative on both a year-on-year and quarter-on-quarter basis, the bottom line shifted from a substantial loss to a modest profit, indicating operational efficiency gains despite lower sales volumes.