Universal Arts Ltd

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.

Dematerialisation status

• No dematerialisation/rematerialisation requests were received in the quarter ended 30 June 2026.
• Regulation 74(5) is not applicable as the entire holding is in demat form.

Universal Arts Ltd - Trading Window Closed for Directors and Promoters from 15 July 2026 till 48 hours after declaration of the financial results for the quarter ended 30 June 2026

Business model

• Universal Arts Limited operates in a single business segment.
• The group includes 100% subsidiary BAMA INFOTECH PRIVATE LIMITED.

Financial Performance 📊

• Standalone revenue from operations was Rs 9.50 lakh for Q3 FY26.
• Standalone profit before tax was Rs 4.09 lakh for Q3 FY26, up from Rs 2.27 lakh in Q3 FY25.
• Standalone profit after tax was Rs 4.09 lakh for Q3 FY26, compared to Rs 2.27 lakh in Q3 FY25.
• Standalone EPS was Rs 0.004 basic and diluted for Q3 FY26.
• Consolidated revenue from operations was Rs 9.50 lakh for Q3 FY26.
• Consolidated profit before tax was Rs 4.01 lakh and profit after tax was Rs 4.01 lakh for Q3 FY26, with EPS of Rs 0.004 basic and diluted.

Expenses & Taxation

• Employee benefit expenses were Rs 2.7 lakh standalone and Rs 2.6 lakh consolidated for Q3 FY26.
• Other expenses were Rs 2.65 lakh standalone and Rs 3.10 lakh consolidated for Q3 FY26.
• No provision for current or deferred tax due to carried forward losses in standalone and consolidated results.

Corporate & Compliance

• Consolidated results include 100% subsidiary Bama Infotech Pvt Ltd, which reported a loss of Rs 0.35 lakh for Q3 FY26.
• Auditor’s review reports for standalone and consolidated results are unqualified with no material misstatements.
• Board approved results on January 30, 2026; results submitted to BSE and NSE as per SEBI regulations.

Regulatory & Risks ⚠️

• New Labour Codes effective Nov 21, 2025, under evaluation; no significant impact expected due to small employee base.

Business Model & Segments

• Company operates in a single segment; segment-wise revenue reporting not applicable.

Financial Performance 📊

• Board approved unaudited standalone and consolidated financial results for quarter ended 31 Dec 2025.
• Standalone total income was Rs. 9.50 lakhs; profit before tax Rs. 4.09 lakhs; EPS Rs. 0.04.
• Consolidated total income was Rs. 9.50 lakhs; profit before tax Rs. 4.01 lakhs; EPS Rs. 0.04.
• Consolidated results include 100% subsidiary Bama Infotech Pvt Ltd, which reported a loss of Rs. 0.35 lakhs.
• No provision for current and deferred tax in standalone and consolidated results due to carry forward losses.
• Auditor’s review reports on standalone and consolidated results expressed no material misstatements.

Regulatory and Compliance ⚠️

• Impact of new Labour Codes on employee benefits is being evaluated; no significant impact foreseen.