Universal arts Limited has released its unaudited financial results for the quarter and nine months ended December 31, 2025, showing mixed performance compared to the previous year. The company submitted these results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Quarterly Financial Performance

The company's standalone operations generated a profit of ₹4.09 lakhs in Q3FY26, representing a decline from ₹5.57 lakhs recorded in Q3FY25. Total income for the quarter stood at ₹9.50 lakhs, compared to ₹10.39 lakhs in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Universal Arts reported a standalone profit of ₹18.04 lakhs, down from ₹20.43 lakhs in the corresponding period of FY25. The company's total income remained relatively stable at ₹34.03 lakhs compared to ₹35.21 lakhs in the previous year.

Consolidated Results

On a consolidated basis, which includes subsidiary Bama Infotech Private Limited, the company reported a profit of ₹4.01 lakhs for Q3FY26 compared to ₹5.58 lakhs in Q3FY25. The consolidated nine-month profit stood at ₹17.81 lakhs against ₹20.26 lakhs in the previous year.

Operational Highlights

The company's operations remained primarily dependent on other income, with revenue from operations being nil during the current quarter. Employee benefits expense increased to ₹2.71 lakhs in Q3FY26 from ₹2.27 lakhs in Q3FY25. Other expenses for the quarter were ₹2.65 lakhs compared to ₹2.52 lakhs in the corresponding previous quarter.

Corporate Governance

The financial results were approved by the Board of Directors in their meeting held on January 30, 2026, and have been reviewed by statutory auditors B. L. Dasharda & Associates. The company maintains an equity share capital of ₹996.99 lakhs with a face value of ₹10 per share, which remained unchanged during the reporting period.

Universal Arts Limited (UAL) has announced its financial results for the first quarter, showcasing a remarkable improvement in profitability despite generating no revenue from operations.

Financial Highlights

• Profit Before Tax: UAL reported a standalone profit before tax of Rs. 11.68 lakhs, more than doubling from Rs. 5.21 lakhs in the same quarter last year, marking a 124% year-over-year increase.
• Total Income: The company's total income stood at Rs. 16.62 lakhs, entirely derived from other income sources, up significantly from Rs. 9.96 lakhs in the corresponding period.
• Expenses: Total expenses remained relatively stable at Rs. 4.94 lakhs compared to Rs. 4.75 lakhs in the previous year's quarter.
• Earnings Per Share: The earnings per share improved to Rs. 0.12 from Rs. 0.05 in the corresponding quarter of the previous year.

Consolidated Performance

On a consolidated basis, which includes the results of its subsidiary Bama Infotech Private Limited, UAL's performance showed similar trends:

• Consolidated Profit Before Tax: Reached Rs. 11.62 lakhs, up from Rs. 5.13 lakhs in the same quarter last year.
• Total Comprehensive Income: Increased to Rs. 11.89 lakhs from Rs. 5.38 lakhs year-over-year.

Financial Position and Auditor's Review

The company maintains a negative other equity of Rs. 187.30 lakhs, indicating accumulated losses. However, it's worth noting that the statutory auditors expressed no qualifications in their limited review report for both standalone and consolidated financial results.

Management Commentary

Manish Shah, Managing Director of Universal Arts Limited, signed off on the financial results, which were approved by the company's Board of Directors in their meeting.

Regulatory Compliance

UAL has submitted its unaudited financial results for the quarter to the BSE Limited in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

While Universal Arts Limited has shown a significant improvement in profitability, the lack of operating revenue and reliance on other income sources may raise questions about the company's core business activities and long-term sustainability. Investors and stakeholders will likely be keen to see how the company plans to generate operational revenue in the coming quarters.