Rich Universe Network has informed BSE Limited that it is exempt from submitting disclosures of related party transactions under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the financial year ended March 31, 2026. The exemption is based on a Guidance Note issued by BSE, which relieves listed entities with smaller capital structures from certain compliance requirements.

The company qualifies for this exemption as its paid-up equity share capital and net worth are within the prescribed limits. Specifically, the regulations do not apply to listed entities with a paid-up equity share capital not exceeding ₹10 crore and a net worth not exceeding ₹25 crore as on the last day of the previous financial year.

Financial Thresholds

Rich Universe Network reported financial metrics that place it firmly within the exemption criteria for FY26. The following table details the specific figures as of the relevant date:

The disclosure, signed by Managing Director Shashwat Agarwal and Company Secretary Astha Chaturvedi, was submitted to the exchange on May 29, 2026. This filing confirms that the company is not required to provide the detailed disclosures of related party transactions that are mandatory for larger entities, provided its capital and net worth remain below the regulatory thresholds.

Rich Universe Network returned to profitability in the financial year ended March 31, 2026, reporting a net profit of ₹49.98 lakh compared to a net loss of ₹29.32 lakh in the previous year. The turnaround was driven by a significant increase in other income, which rose to ₹74.92 lakh from ₹2.51 lakh in FY25, while revenue from operations remained nil. The board approved the audited financial results for the quarter and year ended March 31, 2026, during a meeting held on May 29, 2026.

Financial Performance

For the quarter ended March 31, 2026, the company posted a net profit of ₹68.17 lakh, a sharp increase from the net loss of ₹16.78 lakh recorded in the same quarter of the previous year. Total income for the quarter stood at ₹74.79 lakh, entirely derived from other income. Total expenses for the quarter decreased to ₹6.44 lakh from ₹16.78 lakh in the corresponding prior period. Earnings per share (EPS) for the year improved to ₹0.69 from a negative ₹0.40 in the previous year.

Key Financial Metrics

Governance and Appointments

The board appointed Mrs. Astha Chaturvedi, the Company Secretary, as the internal auditor for the financial year 2026-27 based on the Audit Committee's recommendation. The appointment is effective from May 29, 2026. The statutory auditor, M/s. Srivastava S And Co., issued an unmodified report on the standalone financial results, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Balance Sheet Highlights

The company’s total assets increased to ₹1982.27 lakh as of March 31, 2026, from ₹1918.73 lakh in the previous year. Equity attributable to shareholders rose to ₹759.23 lakh from ₹709.26 lakh. Trade receivables decreased to ₹821.34 lakh from ₹835.33 lakh, while cash and cash equivalents improved to ₹3.45 lakh from ₹2.79 lakh.