Universal Arts Ltd

Results & audit notes

• Unaudited standalone and consolidated results for quarter and half-year ended Sep 30, 2026 submitted.
• Independent auditor's review completed; no audit opinion issued.
• Single-segment operations; segment-wise revenue reporting not applicable.
• Carry-forward losses lead to no current or deferred tax provision.
• Results approved by the Board on Oct 12, 2026.
• Total assets: Standalone Rs 847.74 lakhs; Consolidated Rs 758.90 lakhs as of Sep 30, 2026.
• Equity share capital: Rs 996.99 lakhs.
• Subsidiary Bama Infotech Pvt Ltd shows Rs 0.76 lakhs total comprehensive profit for the quarter.

AGM Details

• AGM held on 30 September 2026 at 10:30 a.m. in physical mode at Goregaon West, Mumbai.
• The meeting was chaired by Manish Shah, the Managing Director.
• Remote e-voting was available from 27–29 September 2026.
• Annual report and notice were circulated to members prior to the meeting.

Key Resolutions

• Ordinary resolution: Adoption of standalone and consolidated financial statements for year ended 31 March 2026.
• Ordinary resolution: Re-appointment of Manish Shah by rotation.

Voting Status

• Combined voting results to be declared within prescribed timelines.

Director Changes

• Manish Shah re-appointed as director by rotation.

Auditor Appointments

• No auditor appointments or changes disclosed.

Material Related Party Transactions

• No material related party transactions disclosed.

Other Material Approvals

• No other material approvals disclosed.

Universal Arts Limited — Trading Window closed for Directors and Promoters from 01 October 2026 till 48 hours after declaration of the financial results for the quarter and half year ended 30 September 2026.

Revati Media Limited trading window closed from October 15, 2026 until 48 hours after declaration of the financial results for the quarter and half-year ended September 30, 2026

Standalone results

• Unaudited standalone Q1 FY27 results for quarter ended June 30, 2026 submitted.
• Board approved the standalone results on 12 August 2026.
• Independent auditor's review did not express an audit opinion.
• Ind AS 34 applied; SEBI LODR compliance confirmed.
• No current or deferred tax provision due to carry-forward losses.
• EPS (continuing operations): Basic 0.12, Diluted 0.12.
• Company operates in a single segment; no segment-wise revenue reporting.
• Figures for previous periods regrouped to ensure comparability.

Consolidated results

• Consolidated unaudited results for quarter ended June 30, 2026 include Bama Infotech Private Limited (100% subsidiary).
• Limited Review performed; audit opinion on consolidated results not provided.
• Consolidated results prepared under Ind AS 34; one segment.

Appointment details

• Appointment approved by the Board as Company Secretary and Compliance Officer, effective 12 August 2026.
• Designation as KMP under Companies Act 2013 and SEBI LODR Regulation 6(1).
• Mr. Jay Soley is an ICSI Associate and holds a Bachelor's degree.
• Disclosures indicate no relationship with directors or promoters.
• Shareholding in the Company: NIL.

Financial results

• Unaudited standalone results for quarter ended 30 June 2026 approved.
• Unaudited consolidated results for quarter ended 30 June 2026 approved.
• Limited Review Reports by statutory auditors attached for standalone and consolidated results.

Appointments and resignations

• Razia Bashir Mujawar resigned as Company Secretary and Compliance Officer effective 10 August 2026.
• Jay Soley appointed Company Secretary and Compliance Officer.

Secretarial and internal audit

• Girish Murarka & Co appointed Secretarial Auditor for FY 2026-27.
• Internal team constituted as Internal Auditor for FY 2026-27.

Shareholder meeting and voting

• 31st Annual General Meeting scheduled for 30 September 2026.
• EVoting facility provided; cutoff date 23 September 2026; remote voting Sept 27-29, 2026.
• Girish Murarka appointed as Scrutinizer for physical and remote voting.

Meeting Details

• Date: 12 August 2026; time and venue not disclosed.

Key Agenda Items

• Audited financial results for the quarter ended 30 June 2026 to be considered.
• Any other business with the chair's permission.

Other Notes

• Trading window closed from 1 July 2026 till 48 hours after results are announced.