Universus Photo Imagings Limited reported a standalone net profit of ₹714 lakh for the financial year ended March 31, 2026, a decrease from ₹3,175 lakh in the previous year. The company's consolidated net loss narrowed to ₹2,104 lakh in FY26 from ₹7,994 lakh in FY25, primarily due to a reduction in the share of loss from associates. The Board of Directors approved the audited financial results for the fourth quarter and full year during a meeting held on May 29, 2026.

The statutory auditors, M/s Suresh Kumar Mittal & Co. Chartered Accountants, furnished their report with an unmodified opinion on the standalone and consolidated financial results. The audit of the financial statements for the foreign associate, JPF Netherlands B.V., was in progress at the time of these results, and the figures were consolidated based on unaudited management-certified financials.

Standalone Performance

The standalone financial results show a profit before tax of ₹943 lakh for FY26, compared to ₹4,035 lakh in the previous year. Total revenue from operations for the year stood at ₹447 lakh, while other income was ₹1,071 lakh. For the quarter ended March 31, 2026, the company reported a net profit of ₹111 lakh on a total revenue of ₹588 lakh.

Consolidated Performance

On a consolidated basis, the company reported a net loss of ₹2,104 lakh for FY26. The loss was primarily driven by the share of loss of associates, which amounted to ₹2,818 lakh for the year. Total consolidated revenue for the year was ₹1,518 lakh. The company noted that it had subscribed ₹12,519 lakh towards a rights issue of shares offered by JPF Netherlands B.V. during the year.

Financial Position

The company's total assets stood at ₹68,149 lakh as of March 31, 2026, compared to ₹66,641 lakh in the previous year. Equity share capital remained constant at ₹1,095 lakh. Investments formed a significant portion of the non-current assets, valued at ₹40,086 lakh.

Key Financial Metrics

Universus Photo Imagings Limited has received the formal order copy from the National Company Law Appellate Tribunal confirming the dismissal of a shareholder appeal, providing complete closure to the legal proceedings that concluded on 16th April 2026.

NCLAT Order Receipt and Confirmation

The company announced on 21st April 2026 that the formal order copy has been made available on the Hon'ble NCLAT website. This follows the tribunal's decision on 16th April 2026 to dismiss the appeal filed by Mr. Ankit Jain as withdrawn, bringing the legal dispute to a definitive close.

Legal Proceedings Background

The legal matter originated when the National Company Law Tribunal, Allahabad Bench dismissed Company Petition No. 49/ALD/2022 filed by Mr. Ankit Jain, a shareholder of the company, through its order dated 15th October 2025. The NCLT had decided the matter in favour of Universus Photo Imagings Limited at that time.

Mr. Ankit Jain subsequently challenged this decision by filing an appeal before the Hon'ble NCLAT, Principal Bench, New Delhi. However, during the proceedings held on 16th April 2026, the appellant sought withdrawal of his appeal, which was allowed by the tribunal.

Regulatory Compliance and Disclosure

The company has provided comprehensive disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The formal communication details the complete regulatory compliance framework surrounding the NCLAT order.

Current Status and Implications

With the dismissal of the appeal by the NCLAT, the order dated 15th October 2025 passed by the NCLT Allahabad in favour of the company continues to remain in force and operative. All pending applications related to this matter have been disposed of, providing complete legal certainty to the company.

The company has confirmed that no financial implications are expected from this development, and no aberrations or non-compliances have been identified by the authority. Company Secretary Suresh Kumar has certified the accuracy and completeness of all disclosed information in compliance with regulatory requirements.