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Universal Arts Q2 FY27 results: net loss of ₹0.04 crore vs ₹0.02 crore profit
Universal Arts Ltd reported a net loss of ₹0.04 crore in Q2 FY27 on consolidated figures, against a net profit of ₹0.02 crore in Q2 FY26. Revenue was ₹0 crore, while other income fell to ₹0.02 crore from ₹0.08 crore, and the EBITDA margin was -4233.3%.
Key points
- Consolidated revenue was ₹0 crore in Q2 FY27, unchanged from Q2 FY26 and Q1 FY27.
- The company reported a net loss of ₹0.04 crore in Q2 FY27, against a net profit of ₹0.02 crore in Q2 FY26.
- Other income fell to ₹0.02 crore from ₹0.08 crore year on year, while total expenses rose to ₹0.07 crore from ₹0.06 crore.
- Basic EPS was ₹0.04 in Q2 FY27, compared with ₹0.02 in Q2 FY26 and ₹0.13 in Q1 FY27.
- The stock rose 0.4% on the reaction day and fell 3.5% by five sessions later from its pre-results close.
How did Universal Arts perform in Q2 FY27?
Universal Arts reported consolidated revenue of ₹0 crore for Q2 FY27, the July–September 2026 quarter. EBITDA was a loss of ₹0.06 crore and the EBITDA margin was -4233.3%. The company reported a net loss of ₹0.04 crore, compared with a net profit of ₹0.02 crore in Q2 FY26 and ₹0.12 crore in Q1 FY27.
Against the year-ago quarter, total income fell to ₹0.03 crore from ₹0.08 crore, while total expenses rose to ₹0.07 crore from ₹0.06 crore. Profit before tax and net profit both moved from a profit of ₹0.02 crore to a loss of ₹0.04 crore. Basic EPS was ₹0.04, compared with ₹0.02 in Q2 FY26. The filing also provides standalone results, which showed revenue of ₹0 crore and a net loss of ₹0.04 crore.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0 | 0 | 0 | ||
| Other income | 0.02 | 0.17 | 0.08 | −75.0% | −88.2% |
| Total expenses | 0.07 | 0.05 | 0.06 | +16.7% | +40.0% |
| EBITDA | −0.06 | −0.05 | −0.06 | ||
| EBITDA margin | -4233.3% | ||||
| Profit before tax | −0.04 | 0.12 | 0.02 | turned to loss | turned to loss |
| Tax | 0 | 0 | 0 | ||
| Net profit | −0.04 | 0.12 | 0.02 | turned to loss | turned to loss |
| EPS (₹) | 0.04 | 0.13 | 0.02 | +100.0% | −69.2% |
EBITDA here is revenue from operations less operating costs (total expenses excluding finance costs and depreciation): before other income and exceptional items. Growth is shown only when both figures are positive. Source: Company's results filing (XBRL).
What changed in Universal Arts' costs and profit?
The main year-on-year change in the consolidated result was lower other income and higher expenses. Other income fell by ₹0.06 crore to ₹0.02 crore from ₹0.08 crore, while total expenses increased by ₹0.01 crore to ₹0.07 crore from ₹0.06 crore. Employee cost rose by ₹0.01 crore to ₹0.04 crore from ₹0.03 crore; other expenses were unchanged at ₹0.03 crore.
Cost of materials, finance costs and depreciation were unchanged at ₹0 crore year on year, and there was no exceptional item. Tax was also unchanged at ₹0 crore. The figures show that lower other income and higher employee cost coincided with the shift from a net profit of ₹0.02 crore in Q2 FY26 to a net loss of ₹0.04 crore in Q2 FY27; the filing does not state a reason for the changes.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0 | 0 | 0 | |
| Employee cost | 0.04 | 0.03 | +0.01 | +33.3% |
| Finance costs | 0 | 0 | 0 | |
| Depreciation | 0 | 0 | 0 | |
| Other expenses | 0.03 | 0.03 | 0 | +0.0% |
| Total expenses | 0.07 | 0.06 | +0.01 | +16.7% |
| Other income | 0.02 | 0.08 | −0.06 | −75.0% |
| Tax | 0 | 0 | 0 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, consolidated revenue was ₹0 crore, unchanged from H1 FY26. Total income fell to ₹0.20 crore from ₹0.25 crore, a decline of ₹0.05 crore or 20.0%. Profit before tax and net profit each fell to ₹0.08 crore from ₹0.14 crore, down ₹0.06 crore or 42.9%.
Basic EPS for H1 FY27 was ₹0.09, down ₹0.05 or 35.7% from ₹0.14 in H1 FY26. The results were approved by the board on 12 October 2026 and submitted to BSE with the statutory auditors’ limited review report.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 0 | 0 | |
| Profit before tax | 0.08 | 0.14 | −42.9% |
| Net profit | 0.08 | 0.14 | −42.9% |
| EPS (₹) | 0.09 | 0.14 | −35.7% |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
At 30 September 2026, consolidated total assets were ₹7.59 crore, compared with ₹7.50 crore on 31 March 2026, and total equity was ₹7.39 crore against ₹7.30 crore. Borrowings were unchanged at ₹0 crore, while cash increased to ₹0.03 crore from ₹0.02 crore. Inventories remained at ₹0.08 crore, and trade payables fell to ₹0 crore from ₹0.01 crore.
For H1 FY27, operating cash flow was negative ₹0.01 crore, compared with negative ₹0.11 crore in H1 FY26. Investing cash flow was positive ₹0.01 crore against positive ₹0.10 crore, while financing cash flow was unchanged at ₹0 crore. The filing excerpt does not provide a closing-cash figure for the year-to-date cash flow.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 7.59 | 7.50 |
| Total equity | 7.39 | 7.30 |
| Borrowings | 0 | 0 |
| Cash and equivalents | 0.03 | 0.02 |
| Inventories | 0.08 | 0.08 |
| Trade receivables | 0 | 0 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | −0.01 | −0.11 |
| Cash from investing | 0.01 | 0.10 |
| Cash from financing | 0 | 0 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has Universal Arts done over the last 8 quarters?
Revenue was ₹0 crore in each quarter from Q3 FY25 through Q2 FY27. Profit was highest at ₹0.12 crore in both Q1 FY26 and Q1 FY27, while the lowest was a net loss of ₹0.08 crore in Q4 FY26. Q2 FY27 closed with a net loss of ₹0.04 crore.
The available EBITDA margin was -4233.3% in Q2 FY27, compared with -3064.7% in Q4 FY26. The direction of reported profit has therefore shifted from a ₹0.12 crore profit in Q1 FY27 to a ₹0.04 crore net loss in Q2 FY27. The trend data does not provide a streak.
How did Universal Arts shares react?
The results were announced after market hours, with the prior close at ₹5.08. Universal Arts closed 0.4% higher on the reaction day from that pre-results close. By the next day’s close, the stock was down 0.6% from the pre-results close, and by five sessions later it was down 3.5%.
| After the filing | Stock | Film Production, Distribution & Exhibition median |
|---|---|---|
| Reaction day | +0.4% | +2.0% |
| Next day | −0.6% | +3.2% |
| 5 days | −3.5% | −1.1% |
Minutes are measured from the price when the filing appeared; days from the previous close. Source: MarketPing price-reaction measurement.
| Results filed on | Stock on the reaction day |
|---|---|
| 13 August 2026 | +5.8% |
| 28 May 2026 | +9.1% |
| 30 January 2026 | −1.0% |
| 6 November 2025 | +3.0% |
| 14 August 2025 | +8.6% |
| 30 May 2025 | +0.0% |
| 15 October 2024 | +2.0% |
| 6 August 2024 | −1.9% |
Source: MarketPing price-reaction measurement.
Quick answers
What was Universal Arts' revenue in Q2 FY27?
Revenue from operations was ₹0 crore, against ₹0 crore in Q2 FY26 (consolidated).
Did Universal Arts make a profit in Q2 FY27?
No. It reported a net loss of ₹0.04 crore, against a net profit of ₹0.02 crore in Q2 FY26.
What was Universal Arts' EPS in Q2 FY27?
Basic earnings per share were ₹0.04, against ₹0.02 in Q2 FY26.
How did Universal Arts shares react to the Q2 FY27 results?
On the reaction day the stock moved +0.4% from the previous close; the median Film Production, Distribution & Exhibition stock moved +2.0%.
When did Universal Arts announce its Q2 FY27 results?
On 12 October 2026, in a filing to the BSE.
Sources
- Board Meeting Intimation for The Board Meeting Scheduled To Be Held On Monday, October 12 2026 (BSE, 7 October 2026) · PDF
- Board Meeting Outcome for Outcome Of Board Meeting Of Universal Arts Limited Held On Monday, October 12, 2026 (BSE, 12 October 2026) · PDF
- Financial Results For September 30, 2026. (BSE, 13 October 2026) · PDF
How this was written: every figure in the tables and charts is calculated from the company’s filed results (XBRL) and MarketPing’s price measurements. The text is drafted with AI from those figures and the filings, and a checker removes any sentence carrying a number it cannot trace to them. How we write these.
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