Udayshivakumar Infra Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, revealing a challenging operational period marked by significant losses. The Karnataka-based infrastructure company reported a net loss of ₹478.67 crores for Q3FY26, representing a stark contrast to the net profit of ₹150.13 crores achieved in the corresponding quarter of the previous fiscal year.

Financial Performance Overview

The company's quarterly financial performance showed mixed results across key metrics. Revenue from operations declined marginally by 5.92% year-on-year to ₹4,740.70 crores in Q3FY26 from ₹4,475.78 crores in Q3FY25. However, total income, including other income, increased to ₹4,744.33 crores compared to ₹4,492.38 crores in the previous year quarter.

Expense Analysis and Operational Challenges

The company's expense structure revealed significant cost pressures during the quarter. Total expenses surged to ₹5,386.43 crores in Q3FY26 from ₹4,331.76 crores in Q3FY25, representing a substantial increase of 24.35%. Construction and operating expenses constituted the largest component at ₹3,496.67 crores, up from ₹3,004.64 crores in the previous year quarter.

Key expense categories showed varying trends:

• Cost of materials consumed decreased to ₹972.15 crores from ₹1,981.13 crores
• Employee benefits expense increased to ₹331.59 crores from ₹247.94 crores
• Finance costs rose to ₹170.24 crores from ₹138.48 crores
• Depreciation and amortisation remained stable at ₹222.07 crores

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company's performance deteriorated significantly. The net loss widened to ₹1,169.89 crores compared to ₹95.70 crores in the corresponding period of the previous year. Revenue from operations declined to ₹16,327.86 crores from ₹17,664.20 crores, reflecting a decrease of 7.57% year-on-year.

Joint Operations and Business Segments

The company's share in joint operations showed minimal impact during the quarter, with a marginal loss of ₹0.11 crores compared to no operations in Q3FY25. For the nine-month period, joint operations contributed a loss of ₹0.20 crores. The company operates primarily in the infrastructure and construction segment, focusing on a single business vertical.

Capital Structure and Regulatory Compliance

Udayshivakumar Infra Limited maintains a stable capital structure with paid-up share capital of ₹5,535.71 crores, consisting of 5,53,57,142 equity shares of ₹10 each. The company's earnings per share turned negative at ₹(0.86) for Q3FY26 compared to positive ₹0.27 in Q3FY25. The financial results were approved by the Board of Directors on February 9, 2026, and have received an unmodified limited review report from statutory auditors N B T and Co, Chartered Accountants.

Udayshivakumar Infra Limited has announced that its board of directors will convene on February 9, 2026, to review and approve the company's quarterly financial performance. The meeting represents a key corporate governance milestone as the company prepares to disclose its financial results for the third quarter of fiscal year 2026.

Board Meeting Details

The board meeting has been scheduled in compliance with regulatory requirements under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The company has provided specific details regarding the upcoming corporate event.

Financial Results Consideration

The primary agenda for the board meeting involves the consideration and approval of unaudited financial results on a standalone basis. These results will cover the company's performance for the quarter ended December 31, 2025, as well as the nine-month period ending on the same date. The financial results will provide stakeholders with insights into the company's operational and financial performance during the third quarter of the current fiscal year.

Trading Window Restrictions

In accordance with SEBI (Prohibition of Insider Trading) Regulations 2015 and the company's internal code of practices, Udayshivakumar Infra Limited has implemented trading restrictions for specified persons. The trading window closure ensures compliance with insider trading regulations during the period when unpublished price-sensitive information may be available.

Regulatory Compliance

The announcement demonstrates the company's adherence to regulatory frameworks governing listed entities in India. The notification has been made pursuant to Regulation 29 and 50 of SEBI (LODR) Regulations 2015, ensuring transparency and proper disclosure to stock exchanges and investors. The company has formally communicated this information to both BSE Limited and National Stock Exchange of India Limited, where its shares are listed under scrip code 543861 and symbol USK respectively.