We are pleased to inform that at the Board Meeting held today, The Unaudited Financial Results of the Company for the Quarter and Half Year ended as on 30th September, 2025 was approved ....
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Awaiting price reaction for this filing.
The Board of Universal Arts Limited approved unaudited financial results for Q2 FY26 (quarter ended 30 Sept 2025) and H1 FY26 on 6 November 2025. Total income for Q2 FY26 fell sharply to Rs. 7.90 lakhs from Rs. 14.86 lakhs in Q2 FY25, a decline of about 47%. Profit after tax for the quarter dropped to Rs. 2.27 lakhs (EPS of Rs. 0.02) versus Rs. 9.45 lakhs (EPS Rs. 0.10) a year ago. For the half year, the company swung into a loss before tax of Rs. 1.27 lakhs versus a profit in H1 FY25, with operating cash flow turning negative at minus Rs. 10.31 lakhs. The balance sheet continues to show negative other equity of Rs. (173.85) lakhs on a standalone basis, reflecting accumulated losses. The statutory auditor (B.L. Dasharda & Associates) issued an unmodified limited review report with no qualifications.
Sharply lower revenues, a half-year loss, and continued negative book value are negatives for shareholders and may weigh on the stock price. However, the absence of any auditor qualifications and the small absolute size of operations limit the downside, though the weak operating cash burn is a concern.