Universal Autofoundry Limited reported a net loss of ₹33.39 crore for the financial year ended March 31, 2026, compared to a net profit of ₹2.35 crore in the previous year. Revenue from operations for the year rose 9% to ₹210.10 crore from ₹193.39 crore in FY25. The company revised its financial results following an inadvertent totaling and formula error detected during post-submission verification, impacting total other comprehensive income and EPS figures. The audited standalone financial results were published in newspapers on May 28, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The company narrowed its net loss for the quarter ended March 31, 2026, to ₹15.50 lakh, compared to a loss of ₹31 lakh in the preceding quarter and a profit of ₹24 lakh in the corresponding quarter of the previous year. Total income for Q4FY26 stood at ₹61.62 crore. For the full year, total income increased to ₹213.50 crore from ₹193.89 crore in the prior year. Basic earnings per share (EPS) for FY26 was reported at (₹2.69), compared to ₹1.89 in FY25. The diluted EPS for FY26 was (₹2.78).

Operational Highlights

Revenue momentum improved in Q4, led by better demand recovery after Q3 softness, with growth supported by continued traction in the core tractor and M&HCV segments. EBITDA recovered to ₹3.2 crore in Q4 from ₹0.6 crore in Q3, though margins remained below normalized potential due to raw material cost pressure. Exports showed strong traction, rising to ₹12.90 crore in FY26 from ₹10.30 crore in FY25. The company commissioned a 5MW solar power plant in FY26 to support margin improvement and expects to commission an additional 6.5MW solar power project in Churu in H1FY27.

Board Decisions

The Board approved the re-appointment of M/s Goverdhan Agarwal & Co., Chartered Accountants, as Statutory Auditors for a second term of five years, subject to shareholder approval. Additionally, M/s Shah Patni & Co. were re-appointed as Internal Auditors for one year, and M/s Girdhar Chaudhary & Co. were re-appointed as Cost Auditors for FY26-27. The Board also approved increasing the borrowing limit and the limit under Section 180(1)(a) of the Companies Act, 2013 from ₹100 crore to ₹150 crore, subject to shareholder approval.

Auditor's Report

The statutory auditors issued an unmodified opinion on the audited financial results for the financial year ended March 31, 2026. The declaration to this effect was signed by Vimal Chand Jain, Chairman and Managing Director. The trading window, which was closed in compliance with SEBI regulations, will open 48 hours after the declaration of the financial results.

Key Financial Metrics

Universal Autofoundry Limited has officially declared to BSE Limited that it does not fall within the ambit of Large Corporate (LC) category for financial year 2025-26, making several regulatory disclosure requirements non-applicable to the company.

Regulatory Framework Reference

The declaration was made in reference to SEBI Circular SEBI/HO/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023, and SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. The company also referenced BSE circulars LIST/COMP/05/2019-20 dated April 11, 2019, LIST/COMP/59/2019-20 dated March 03, 2020, and a BSE circular dated April 27, 2022.

Non-Applicable Disclosure Requirements

The company confirmed that since it does not qualify as a Large Corporate under the regulatory framework, the initial disclosure requirements specified in "Annexure A" are not applicable. Additionally, the annual disclosure requirements mentioned in "Annexure B1" for financial year 2025-26 are also not applicable to Universal Autofoundry Limited.

Future Compliance Commitment

Universal Autofoundry Limited has committed that if it falls under the Large Corporate criteria in the future, it will inform the exchange and fulfill all applicable requirements for Large Corporates. The declaration was signed by Jayanti Jha Roda, Company Secretary & Compliance Officer, on April 10, 2026.

Company Operations

The company operates from three units across Rajasthan, with facilities located in Jaipur and Reengus. Universal Autofoundry Limited maintains its registered operations across multiple industrial areas in the state, focusing on automotive foundry operations.