Universal Arts has filed a substantial acquisition disclosure under SEBI Regulation 29(1) following the purchase of shares by Vipul Jayraj Kapadia and his associates. The disclosure, submitted on February 13, 2026, details the acquisition of equity shares through open market transactions.

Acquisition Details

The acquirer group, comprising Vipul Jayraj Kapadia, Poonam Vipul Kapadia, Asha Jayraj Kapadia, and Devidas Soonderdas & Co., purchased a total of 2,43,881 shares on February 10, 2026. This acquisition represents 2.45% of Universal Arts Ltd's total share capital.

Post-Acquisition Holdings

Following the transaction, the collective holding of the acquirer group has reached significant levels across all members. The total combined holding now stands at 12,40,749 shares, representing 12.44% of the company's equity capital.

Company Capital Structure

Universal Arts Ltd maintains a stable equity capital structure both before and after the acquisition. The company's total equity share capital remains unchanged at Rs. 9,96,99,000, consisting of 99,69,900 equity shares with a face value of Rs. 10 each.

Regulatory Compliance

The disclosure confirms that the acquirer group does not belong to the promoter or promoter group category. Universal Arts Ltd's shares are listed on the BSE, and the acquisition has been reported in compliance with SEBI's substantial acquisition regulations. The filing was submitted from Mumbai on February 13, 2026, with proper authorization from all acquiring parties.

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.