Rich Universe Network returned to profitability in the quarter ended June 30, 2026, reporting a net profit of ₹15.28 lakh. This marks a significant turnaround from the net loss of ₹5.70 lakh recorded in the corresponding quarter ended June 30, 2025. The positive result was driven entirely by interest income, which constituted the company's sole revenue source for the period, highlighting a shift away from operational trading activities toward financial asset yields.

Revenue from operations for Q1FY27 stood at ₹21.09 lakh, up from ₹0.00 lakh in the same period last year. This figure was derived exclusively from interest income, as dividend income and gains on fair value changes remained nil. Total income for the quarter settled at ₹21.09 lakh, a notable decrease from the preceding quarter's total income of ₹74.79 lakh, which had been largely supported by other income rather than core operations.

The company managed its expenses effectively during the quarter, with total expenses amounting to ₹5.81 lakh. This was slightly higher than the ₹5.70 lakh reported in the corresponding quarter of the previous year. Employee benefit expenses accounted for ₹1.62 lakh, while other expenses stood at ₹4.19 lakh. Finance costs and depreciation expenses were nil for the period, contributing to the margin expansion.

Financial Performance Summary

The paid-up equity share capital of the company remained constant at ₹725.28 lakh during the period. Earnings per share (EPS) on a basic and diluted basis improved to ₹0.21 for the quarter, compared to a negative EPS of ₹0.08 in the same quarter of the previous year. The financial results were prepared in compliance with Indian Accounting Standards (Ind AS).

What the Numbers Show

The return to profitability is strictly dependent on non-operational revenue streams. With zero revenue from sale of products or dividend income, the company’s current earnings model relies entirely on interest income. This creates a concentration risk where any fluctuation in interest rates or yield on financial assets directly impacts the bottom line, given that operating expenses remain fixed at approximately ₹5.8 lakh per quarter.

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.