Universal Arts reported a standalone net profit of ₹11.94 lakh for the quarter ended June 30, 2026, rising 2.2% year-on-year from ₹11.68 lakh in Q1FY25. The Mumbai-based media and entertainment firm continued to report nil revenue from operations, with its financial performance driven exclusively by other income.

The Board of Directors approved the unaudited standalone and consolidated financial results in a meeting held on August 12, 2026. The results were submitted to the BSE and NSE on August 13, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

Total income for the quarter stood at ₹17.17 lakh, comprising entirely of other income, as revenue from operations remained at zero. This compares to total income of ₹16.62 lakh in the corresponding quarter of FY25.

Expenses for the quarter totaled ₹5.23 lakh, up from ₹4.94 lakh in Q1FY25. Employee benefits expense rose slightly to ₹2.82 lakh from ₹2.56 lakh, while other expenses increased marginally to ₹2.37 lakh from ₹2.35 lakh. Depreciation and amortization remained stable at ₹0.03 lakh.

Consolidated Results

On a consolidated basis, which includes subsidiary Bama Infotech Private Limited, Universal Arts reported a net profit of ₹11.86 lakh for the quarter, compared to ₹11.62 lakh in Q1FY25. Consolidated revenue from operations was negligible at nil, while other income mirrored the standalone figures at ₹17.17 lakh.

What the Numbers Show

The company’s profitability is entirely dependent on non-operating income. With zero revenue from operations, the ₹11.94 lakh net profit represents a direct pass-through of other income after minimal operating expenses. This structure indicates that core business activities generated no top-line growth during the period, and earnings are sustained by external financial inflows rather than operational sales.

Auditor Review

B. L. Dasharda & Associates, the statutory auditors, issued a limited review report on the quarterly unaudited financial results. The auditors stated that nothing came to their attention to cause them to believe that the statements do not disclose the information required under SEBI LODR regulations or contain any material misstatement.

No provision for current or deferred tax was made due to carry forward losses, as noted in the financial statements.

Universal Arts has accepted the resignation of Razia Bashir Mujawar as its Company Secretary and Compliance Officer, effective from the closing hours of August 10, 2026. The Mumbai-based company disclosed the change in key management personnel to the Bombay Stock Exchange (BSE) on August 11, 2026, citing personal reasons for her departure.

The intimation was issued pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Para A of Part A of Schedule III. Universal Arts confirmed that it received explicit confirmation from Mrs. Mujawar that there are no other material reasons for her resignation beyond those provided in her formal resignation letter.

Resignation Details

Razia Bashir Mujawar tendered her resignation on July 11, 2026, serving a mandatory 30-day notice period before her exit became effective on August 10, 2026. In her resignation letter addressed to the Board of Directors, she thanked the board members and colleagues for their support during her tenure.

The company has been requested by the outgoing officer to file the necessary forms with the Registrar of Companies and stock exchanges to give effect to the resignation. The disclosure also references SEBI circular no. CIR/CFD/CMD/4/2015 dated September 9, 2015, regarding the details of such events.

Key Personnel Changes

Manish Girish Shah, Managing Director of Universal Arts Limited (DIN: 00434171), signed the disclosure filed with the BSE Listing Compliance department. The company’s registered office is located at Ganpati Bhavan, Goregaon West, Mumbai.