Unified Data Tech Solutions544406Quarterly results

Board approves unaudited standalone H1 results; auditor's limited review carries no qualification

Audit Committee reviewed and recommended, and the Board approved and took on record the unaudited standalone results for the half year ended 30 September 2026.

By ScoutQuest · Fri 23 Oct 2026, 3:06 PM IST · 3 min read

Revenue from operations: 22,296.59 lakh (earlier 14,902.81 lakh)
Profit for the year after tax: 2,817.35 lakh (earlier 1,727.05 lakh)
Basic and Diluted EPS: 14.02 each (earlier 8.60 each)

What the board did

Unified Data-Tech Solutions Ltd held a board meeting on 23 October 2026 that commenced at 1:30 P.M. and concluded at 2:40 P.M. The Audit Committee reviewed and recommended the unaudited standalone financial results for the half year ended 30 September 2026, and the Board approved them and took them on record. The figures cover the standalone business: the company states it operates in one segment, Datacenter IT Solutions and System Integration, and has no subsidiary, associate or joint venture.

What the auditor said

The limited review was carried out by J.S. Bhatia & Co., Chartered Accountants.
The conclusion carries no qualification: nothing came to the auditor's attention that causes them to believe the statement was not prepared in all material respects in accordance with Accounting Standards, or that it contains any material misstatement.
This is a review, not an audit. A review provides moderate assurance, and the auditor states that no audit opinion is expressed.

Half-year performance (standalone, unaudited; figures in Rupees Lakhs)

Revenue from operations: 22,296.59 for the half year, against 14,902.81 in the same half a year earlier and 13,897.44 in the preceding half year.
Total Income: 22,753.94, against 15,340.01 earlier.
Total Expenses: 19,007.51, against 13,045.93 earlier. The largest line is Purchase of Stock-in-Trade at 18,456.99.
Profit before Tax: 3,746.43, against 2,294.08 earlier.
Profit (Loss) for the year after tax: 2,817.35, against 1,727.05 earlier.
Basic and Diluted earnings per equity share of face value Rs. 10 each: 14.02 each, against 8.60 each earlier, on 2,00,90,100 shares.

Balance sheet at 30 September 2026 (figures in Rupees Lakhs)

Total: 20,023.88, against 19,698.57 at 31 March 2026.
Reserves and Surplus: 13,567.34, against 11,854.94.
Current Investments: 13,687.48, against 10,236.69.
Trade receivables: 3,101.38, against 5,488.40.
Cash and cash equivalents: 1,445.79, against 237.26.
Trade payables: 3,826.89, against 5,527.88.

Cash flow for the half year (figures in Rupees Lakhs)

Net cash generated from operating activities: 3,286.99.
Net cash used in investing activities: 973.49.
Net cash used in financing activities: 3,104.96.
Closing cash and cash equivalents: 1,445.80.

Other notes in the update

The Board, at its meeting held on 29 May 2026, declared an interim dividend of Rs. 5.50 per equity share of face value Rs. 10 for the financial year 2025-26, aggregating Rs. 1,104.96 lakhs; it was paid on 25 June 2026. Unpaid dividend of Rs. 0.47 lakhs was transferred to the Unpaid Dividend Account on 1 July 2026.
Contingent liabilities in respect of bank guarantees given by the company's banks on its behalf were Rs. 155.43 lakhs at 30 September 2026.
There were no investor complaints received or pending as on 30 September 2026.
As an SME Exchange listed company, the company is exempt from the compulsory requirement of adoption of Ind AS for preparation of its financial statements.

How to read this

The update is an interim results disclosure, so the numbers above are the main takeaway. The auditor's review conclusion is unmodified and the results were reviewed by the Audit Committee before the Board approved them. The earnings per share line is on the same 2,00,90,100 share base in both periods, so the per-share comparison is like for like.

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