Unaudited financial results for the quarter and half year ended September 30, 2025 attached.
Awaiting price reaction for this filing.
Univa Foods Limited reported unaudited results for Q2/H1 FY26 (ended September 30, 2025), reviewed by auditor B.M. Gattani & Co. with no qualifications. The company posted a loss before tax of Rs. 24.94 lakhs for the half year, sharply wider than Rs. 0.48 lakh loss in the corresponding prior period. Net cash outflow from operating activities was Rs. 25.12 lakhs, indicating the business is not generating cash internally. The balance sheet remains severely stressed: total equity is negative at Rs. (105.33) lakhs versus Rs. (85.51) lakhs at March 2025, meaning liabilities exceed assets. Non-current borrowings stood at Rs. 96.54 lakhs, up from Rs. 71.84 lakhs, while cash and bank balances are nearly negligible at Rs. 0.06 lakh. The auditor issued an unqualified limited review report with no qualifications or emphasis of matter.
For shareholders: The company's net worth is fully eroded (negative book value), losses are accelerating, and operations are cash-consuming — this is a serious going-concern flag. The stock remains high-risk and speculative; near-term price action is likely to remain weak until the company demonstrates a turnaround or recapitalization.