Integrated Filing — IndAS



General information about company

Scrip Code 542933
NSE Symbol UNIVPHOTO
MSEI Symbol NA
ISIN INE03V001013
Name of company UNIVERSUS PHOTO IMAGINGS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment PHOTO FILMS
Start date and time of board meeting 12-11-2025   18:00:00
End date and time of board meeting 12-11-2025   20:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 533.00 1,030.00
Other income 444.00 1,547.00
Total income 977.00 2,577.00
2 Expenses
(a) Cost of materials consumed 261.00 552.00
(b) Purchases of stock-in-trade 141.00 221.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (36.00) (78.00)
(d) Employee benefit expense 94.00 206.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 3.00 6.00
(f) Other Expenses
1 Other Expenses 77.00 187.00
Total other expenses 77.00 187.00
Total expenses 540.00 1,094.00
3 Total profit before exceptional items and tax 437.00 1,483.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 437.00 1,483.00
6 Tax expense
7 Current tax 344.00 358.00
8 Deferred tax (528.00) (388.00)
9 Total tax expenses (184.00) (30.00)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 621.00 1,513.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (3,217.00) (5,811.00)
16 Total profit (loss) for period (2,596.00) (4,298.00)
17 Other comprehensive income net of taxes 1,070.00 5,540.00
18 Total Comprehensive Income for the period (1,526.00) 1,242.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,095.00 1,095.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -23.71 -39.26
Diluted earnings (loss) per share from continuing operations -23.71 -39.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -23.71 -39.26
Diluted earnings (loss) per share from continuing and discontinued operations -23.71 -39.26
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Financial Results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings held on 12.11.2025 and Limited Review of these results has been carried out by the Statutory Auditors of the Company. 2.These financial results have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereunder. 3.During the current quarter, the company has given Rs 12519 lakhs as subscription towards right issue of shares offered by JPF Netherlands BV to all its shareholder in proportion of shareholding. Allotment of shares is yet to be done as on 30.09.2025. 4.The audit of the financial statements/financial results of foreign associate company JPF Netherlands B V (Foreign Associate) for the financial year 2024-25 was not completed and the financial statements/financial results of Universus Photo Imagings Limited (Company) for the FY 2024-25 were consolidated on the basis of unaudited figures of the Foreign Associate certified by the Management. The audit of the financial statements/financial results of Foreign Associate for the said FY 2024-25 is still in progress and could not get completed till the date of these results. As per management certified financials of Foreign Associate for the half year ended 30.09.2025, the impact of changes in the figures as on 31.03.2025 i.e. increase in share in losses amounting to Rs 4541 lakhs has been considered in these results in Other Equity. 5.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 399.00
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 45,346.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 23.00
Total non-current financial assets 45,369.00
Deferred tax assets (net)
Other non-current assets
Total non-current assets 45,768.00
2 Current assets
Inventories 601.00
Current financial asset
Current investments 26,503.00
Trade receivables, current 63.00
Cash and cash equivalents 12.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 53.00
Total current financial assets 26,631.00
Current tax assets (net)
Other current assets 12,734.00
Total current assets 39,966.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 85,734.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,095.00
Other equity 83,029.00
Total equity attributable to owners of parent 84,124.00
Non controlling interest
Total equity 84,124.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 9.00
Deferred tax liabilities (net) 1,200.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,209.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 52.00
Total Trade payable 62.00
Other current financial liabilities 80.00
Total current financial liabilities 142.00
Other current liabilities 20.00
Provisions, current 1.00
Current tax liabilities (Net) 238.00
Deferred government grants, Current
Total current liabilities 401.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,610.00
Total equity and liabilites 85,734.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post employment benefit obligations -100000 -200000
Total Amount of items that will not be reclassified to profit and loss (1.00) (2.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 107100000 554200000
Total Amount of items that will be reclassified to profit and loss 1,071.00 5,542.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,070.00 5,540.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,483.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (26.00)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 44.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current (3.00)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 935.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (2,323.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 5,540.00
Other adjustments for non-cash items 269.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (5,811.00)
Total adjustments for reconcile profit (loss) (1,369.00)
Net cash flows from (used in) operations 114.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 167.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (53.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 3.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property (49.00)
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 52.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 0.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1.00)
Cash and cash equivalents cash flow statement at beginning of period 13.00
Cash and cash equivalents cash flow statement at end of period 12.00