Urban Company Limited — quarter ended March 31, 2026 (audited) and year ended March 31, 2026 (audited)
Optional commentary: Extracted financial tables available in the provided document (consolidated and standalone).
| S. No. | Particulars | Quarter ended March 31, 2026 Audited (Refer note 9) |
Quarter ended December 31, 2025 (Unaudited) |
Quarter ended March 31, 2025 Unaudited (Refer note 10) |
Year ended March 31, 2026 (Audited) |
Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 425.56 | 382.68 | 298.45 | 1,555.54 | 1,144.47 | |
| (b) Other income | 36.74 | 36.10 | 31.96 | 136.69 | 116.21 | |
| Total income (a+b) | 462.30 | 418.78 | 330.41 | 1,692.23 | 1,260.68 | |
| 2 | Expenses | |||||
| (a) Purchases of stock-in-trade | 99.87 | 62.59 | 67.95 | 344.44 | 225.36 | |
| (b) Changes in inventories of stock-in-trade | (11.04) | 8.94 | (3.25) | (34.48) | (12.75) | |
| (c) Inventory loss on account of fire (refer note 6) | – | – | – | 9.11 | – | |
| (d) Employee benefits expense | 129.31 | 114.20 | 92.27 | 456.48 | 350.12 | |
| (e) Finance costs | 3.28 | 3.11 | 2.68 | 12.00 | 10.47 | |
| (f) Depreciation and amortization expense | 13.57 | 11.73 | 9.29 | 45.21 | 37.00 | |
| (g) Listing expenses | – | – | 1.00 | 19.03 | 1.00 | |
| (h) Other expenses | 321.86 | 232.26 | 150.41 | 983.87 | 612.28 | |
| Total expenses (a+b+c+d+e+f+g+h) | 556.85 | 432.83 | 320.35 | 1,835.66 | 1,223.48 | |
| 3 | Profit / (loss) before share of net loss of Joint Venture and tax (1-2) | (94.55) | (14.05) | 10.06 | (143.43) | 37.20 |
| 4 | Share of net loss of Joint Venture accounted for using the equity method | (5.31) | (7.00) | (8.65) | (31.17) | (8.65) |
| 5 | Profit / (loss) for the period / year before tax (3+4) | (99.86) | (21.05) | 1.41 | (174.60) | 28.55 |
| 6 | Tax expense/ (credit): | |||||
| (a) Current tax | (0.21) | 0.21 | – | – | – | |
| (b) Deferred tax (refer note 7) | 61.51 | – | 4.25 | 60.21 | (211.21) | |
| Total tax expense/ (credit) | 61.30 | 0.21 | 4.25 | 60.21 | (211.21) | |
| 7 | Profit / (loss) for the period / year (5-6) | (161.16) | (21.26) | (2.84) | (234.81) | 239.76 |
| 8 | Other comprehensive income | |||||
| (a) Items that will not be reclassified to profit or loss | ||||||
| – Remeasurement of defined benefit plans | (0.34) | 0.34 | (1.57) | 5.08 | (1.67) | |
| – Income tax effect of above | 1.19 | – | 0.26 | – | 0.53 | |
| (b) Items that will be reclassified to profit or loss | ||||||
| – Exchange difference on translation of foreign operations | 1.13 | 0.60 | 0.83 | 2.33 | 0.26 | |
| – Income tax on above | – | – | – | – | – | |
| (c) Share of other comprehensive income in Joint Venture | – | – | – | – | – | |
| Total other comprehensive income (a+b+c) | 1.98 | 0.94 | (0.48) | 7.41 | (0.88) | |
| 9 | Total comprehensive income for the period / year (7+8) | (159.18) | (20.32) | (3.32) | (227.40) | 238.88 |
| 10 | Paid-up Equity Share Capital | 146.22 | 144.61 | 48.98 | 146.22 | 48.98 |
| (Face value of ₹ 1/- each) | ||||||
| 11 | Other equity | 1,997.37 | 1,746.84 | |||
| 12 | Earnings per equity share (₹) (Face value of ₹ 1/- each) | |||||
| (not annualized except for yearly figures) | ||||||
| (a) Basic (₹) | (1.08) | (0.14) | (0.02) | (1.57) | 1.66 | |
| (b) Diluted (₹) | (1.08) | (0.14) | (0.02) | (1.57) | 1.65 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 36.17 | 15.03 |
| Right-of-use assets | 122.25 | 111.86 |
| Intangible assets | – | 0.08 |
| Financial assets | ||
| i) Investments | 353.25 | 167.07 |
| ii) Other financial assets | 13.54 | 8.95 |
| Other non-current assets | 76.02 | 14.90 |
| Deferred tax assets (net) | 151.53 | 211.74 |
| Total non-current assets | 752.76 | 529.63 |
| Current assets | ||
| Inventories | 73.74 | 41.48 |
| Financial assets | ||
| i) Investments | 908.60 | 923.99 |
| ii) Trade receivables | 37.78 | 26.60 |
| iii) Cash and cash equivalents | 119.69 | 61.10 |
| iv) Bank balances other than (iii) above | 412.24 | 529.59 |
| v) Other financial assets | 365.28 | 64.72 |
| Other current assets | 32.22 | 23.53 |
| Total current assets | 1,949.55 | 1,671.01 |
| Total assets | 2,702.31 | 2,200.64 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| Equity and Liabilities | ||
| Equity | ||
| Equity share capital | 146.22 | 48.98 |
| Other equity | 1,997.37 | 1,746.84 |
| Total Equity | 2,143.59 | 1,795.82 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| i) Lease liabilities | 104.39 | 99.47 |
| Provisions | 22.12 | 21.95 |
| Total non-current liabilities | 126.51 | 121.42 |
| Current liabilities | ||
| Financial liabilities | ||
| i) Lease liabilities | 31.40 | 20.43 |
| ii) Trade payables | ||
| a) total outstanding dues of micro enterprises and small enterprises | 31.89 | 14.97 |
| b) total outstanding dues of creditors other than (ii)(a) above | 146.77 | 95.52 |
| iii) Other financial liabilities | 161.81 | 98.32 |
| Contract liabilities | 15.21 | 17.07 |
| Provisions | 18.58 | 13.90 |
| Other current liabilities | 26.55 | 23.19 |
| Total current liabilities | 432.21 | 283.40 |
| Total equity and liabilities | 2,702.31 | 2,200.64 |
| Particulars | For the year ended March 31, 2026 Audited |
For the year ended March 31, 2025 Audited |
|---|---|---|
| Cash flow from operating activities | ||
| Profit/(loss) before tax | (174.60) | 28.55 |
| Adjustments for: | ||
| Share based payment expense | 103.55 | 72.57 |
| Depreciation and amortisation expense | 45.21 | 37.00 |
| Impairment of property, plant and equipment | – | 2.23 |
| Property, plant and equipment written off | 0.02 | 0.38 |
| Advances written off | 1.17 | 0.12 |
| Liabilities no longer required, written back | (1.45) | (0.02) |
| Inventory loss on account of fire | 9.11 | – |
| Foreign Currency Translation Reserve | 2.33 | 0.26 |
| Allowance for doubtful recoveries of advances | 0.45 | 0.58 |
| Net gain on lease modification | (0.12) | (2.20) |
| Bad debts | 2.02 | 2.34 |
| Allowances for bad and doubtful debts | 0.53 | 2.71 |
| Share of net loss of Joint Venture | 31.17 | 8.65 |
| Fair value loss on mutual funds at FVTPL | 0.02 | 0.03 |
| Gain on sale of mutual funds (net) | (1.69) | (2.04) |
| Gain on disposal of property, plant and equipment (net) | (0.05) | (0.24) |
| Unwinding of discount on security deposits | (1.14) | (0.86) |
| Interest paid on lease liabilities | 12.00 | 10.47 |
| Interest income from bonds and zero coupon bonds measured at amortised cost | (38.80) | (37.10) |
| Interest income on bank fixed deposits | (47.79) | (40.10) |
| Interest income on corporate fixed deposits | (41.21) | (30.91) |
| Interest income on income tax refund | (0.78) | (0.46) |
| Fair value gain on other investments at FVTPL | (1.35) | (1.07) |
| Foreign currency translation reserve actualized | – | (1.64) |
| Operating profit/(loss) before working capital changes | (101.40) | 49.25 |
| Adjustments for (increase)/decrease in operating assets: | ||
| – Trade receivables | (13.73) | (11.58) |
| – Inventories | (40.09) | (12.56) |
| – Other financial assets | (11.49) | 4.37 |
| – Other assets | (63.18) | (7.15) |
| Adjustments for increase/(decrease) in operating liabilities: | ||
| – Trade payables | 69.62 | 17.81 |
| – Other financial liabilities | 52.00 | 8.60 |
| – Other current liabilities | 3.36 | 4.42 |
| – Contract liabilities | (1.86) | (6.31) |
| – Provisions | 9.93 | 12.34 |
| Cash (used in)/generated from operations | (96.84) | 59.19 |
| Taxes paid (net of refunds) | (1.79) | (4.63) |
| Net cash (used in) / generated from operating activities (A) | (98.63) | 54.56 |
| Cash flow from investing activities | ||
| Proceeds from sale of property, plant and equipment | 0.78 | 1.18 |
| Purchase of property, plant and equipment and other intangible assets | (40.84) | (12.14) |
| Investment in equity shares of joint venture | (20.39) | (3.43) |
| Investment in bank fixed deposits | (1,077.79) | (774.52) |
| Investment in corporate fixed deposits | (438.00) | (380.09) |
| Proceeds from maturity of bank fixed deposits | 914.46 | 807.64 |
| Proceeds from maturity of corporate fixed deposits | 350.09 | 307.00 |
| Purchase of mutual funds | (178.07) | (169.39) |
| Proceeds from sale of mutual funds | 172.84 | 164.83 |
| Purchase of debt instruments – NCDs and ZCBs | (640.76) | (481.99) |
| Proceeds from maturity of debt instruments – NCDs and ZCBs | 566.14 | 233.36 |
| Interest received on bank fixed deposits | 41.47 | 45.54 |
| Interest received on corporate fixed deposits | 33.43 | 24.96 |
| Interest received on debt instruments – NCDs and ZCBs | 38.80 | 37.61 |
| Net cash used in investing activities (B) | (277.84) | (199.44) |
| Cash flow from financing activities | ||
| Proceeds from the issue of equity shares (net of share issue expenses) | 471.62 | 0.11 |
| Proceeds from partly paid-up equity shares called during the year | – | 193.25 |
| Interest on income tax refund | 0.78 | 0.46 |
| Interest paid on lease liabilities | (12.00) | (10.48) |
| Repayment of lease liabilities | (25.52) | (19.46) |
| Net cash generated from financing activities (C) | 434.88 | 163.88 |
| Net increase in cash and cash equivalents (A+B+C) | 58.41 | 19.00 |
| Effect of exchange rate changes on cash and cash equivalents | 0.18 | (0.06) |
| Cash and cash equivalents at the beginning of the year | 61.10 | 42.16 |
| Cash and cash equivalents at the end of the year*** | 119.69 | 61.10 |
| Non-cash investing and financing transaction, if any | ||
| Acquisition of right-of-use assets | 43.86 | 45.87 |
| Particulars | Quarter ended March 31, 2026 Audited (Refer note 9) |
Quarter ended December 31, 2025 (Unaudited) |
Quarter ended March 31, 2025 Unaudited (Refer note 10) |
Year ended March 31, 2026 (Audited) |
Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from external customers: | |||||
| India consumer services (excluding InstaHelp) – Total | 288.47 | 264.54 | 227.82 | 1,086.62 | 881.40 |
| – Service | 219.03 | 214.14 | 171.29 | 864.57 | 694.83 |
| – Products | 69.44 | 50.40 | 56.53 | 222.05 | 186.57 |
| Native | 70.22 | 61.77 | 40.04 | 266.95 | 116.02 |
| International business | 57.93 | 49.58 | 30.59 | 184.59 | 147.05 |
| InstaHelp | 8.94 | 6.79 | – | 17.38 | – |
| Grand Total | 425.56 | 382.68 | 298.45 | 1,555.54 |