Universal Arts Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, to the BSE on October 13, 2026.

The submission was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The documents were approved by the Board of Directors in a meeting held on October 12, 2026.

Filing Details and Auditor Review

The company enclosed the following documents with the filing:

• Un-audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026.
• Limited Review Report (Standalone and Consolidated) issued by the Statutory Auditors.

The results have been submitted in XBRL format as required. The independent auditor's review report was issued by B. L. Dasharda & Associates, Chartered Accountants.

Scope of Auditor's Review

The auditors conducted their review in accordance with Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of Entity." The review provides moderate assurance that the statement is free of material misstatement but is less extensive than an audit. Consequently, the auditors did not express an audit opinion.

The preparation of the statement follows Indian Accounting Standards 34 (Ind AS 34), "Interim Financial Reporting," prescribed under Section 133 of the Companies Act, 2013.

Universal Arts Limited concluded its 31st Annual General Meeting on September 30, 2026, passing two key ordinary resolutions. The meeting addressed the adoption of FY26 financial statements and the re-appointment of Managing Director Manish Girish Shah.

Voting results indicate a narrow margin for both items. For the adoption of audited standalone and consolidated financial statements, 52.98% of votes polled were in favor, while 47.02% voted against. The resolution was passed as an Ordinary Resolution requiring a simple majority.

Voting breakdown for financial statements

The scrutiny report details the split between remote e-voting and physical poll results. Notably, remote e-voting showed significant opposition, whereas the physical poll was unanimous in favor.

Director re-appointment results

The second resolution concerned the re-appointment of Manish Girish Shah (DIN: 00434171), who retired by rotation. The outcome mirrored the financial statement vote, with a slight variation in the e-voting segment.

What the Numbers Show

A distinct divergence exists between shareholder participation modes. While physical attendees at the venue voted unanimously in favor of both resolutions, remote e-voters overwhelmingly opposed them. For the financial statements, 99.42% of remote votes were against adoption, and for the director's re-appointment, 100.00% of remote votes were against. The final passage relied entirely on the support from shareholders present in person or by proxy, who accounted for 52.73% to 52.98% of the total votes cast.