Please find enclosed herewith the quartely financials (Standalone & consolidated) for the Quarter ended December 31, 2025 along with limited review Report issued by the Statutory auditor.
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Awaiting price reaction for this filing.
Universal Arts Limited submitted its unaudited quarterly results for Q3 FY26 along with a Limited Review Report from B.L. Dasharda & Associates. The company reported zero revenue from operations across all periods shown, with total income of Rs. 9.50 lakhs for the quarter and Rs. 34.03 lakhs for the nine months ended December 31, 2025 — entirely from 'other income' (likely interest/investment income). Standalone profit before tax was Rs. 4.09 lakhs for the quarter and Rs. 18.04 lakhs for nine months, with no tax provision due to carry-forward losses. Consolidated PAT was lower at Rs. 3.74 lakhs (quarter) and Rs. 5.28 lakhs (nine months), dragged by a Rs. 0.35 lakh loss at its 100% subsidiary Bama Infotech Private Limited. The auditor issued an unqualified limited review report with no qualifications or emphasis of matter.
For shareholders, the key concern is that the company has no operating revenue and is generating profits only from non-core 'other income' while carrying forward accumulated losses — this raises questions about long-term business viability. However, the clean auditor review and positive reported PAT offer short-term reassurance. The stock is likely to see limited reaction given the very small scale of operations.