Integrated Filing — IndAS



General information about company

Scrip Code 532357
NSE Symbol MUKTAARTS
MSEI Symbol NOTLISTED
ISIN INE374B01019
Name of company Mukta Arts 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   15:30:00
End date and time of board meeting 12-02-2026   16:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Nil



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 221.08 705.74
Other income 366.24 1,163.08
Total income 587.32 1,868.82
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 151.08 427.01
(e) Finance costs 147.69 447.32
(f) Depreciation, depletion and amortisation expense 69.42 189.41
(f) Other Expenses
1 other direct operation expenses 0.24 75.72
2 other expenses 133.51 384.69
Total other expenses 133.75 460.41
Total expenses 501.94 1,524.15
3 Total profit before exceptional items and tax 85.38 344.67
4 Exceptional items 0.00 0.00
5 Total profit before tax 85.38 344.67
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 2.65 12.44
9 Total tax expenses 2.65 12.44
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 82.73 332.23
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 0.00 0.00
16 Total profit (loss) for period 82.73 332.23
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 82.73 332.23
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 1,129.26 1,129.26
Face value of equity share capital 5 5
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 0.37 1.47
Diluted earnings (loss) per share from continuing operations 0.37 1.47
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 0.37 1.47
Diluted earnings (loss) per share from continuing and discontinued operations 0.37 1.47
24 Debt equity ratio 0.300 0.300
25 Debt service coverage ratio 2.00 2.200
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 above financial results have been reviewed by the audit committee and approved by the Board of Directors at the meeting held on February 12, 2026. 2. In terms of order dated 09.02.2012 passed by the High Court of Judicature at Bombay (‘High Court’), Maharashtra Film Stage and Cultural Development Corporation (‘MFSCDC’) raised net demand of Rs. 591,966,210 and asked Whistling Woods International Limited (WWIL) to vacate the premises. The Company's and WWIL’s Review Petitions were heard by High Court and a stay was granted on July 30, 2014. However, the High Court ordered the Company/WWIL to pay Rs. 100,038,000 by January, 2015 against arrears of rent for the years 2000-01 to 2013-14 and Rs, 4,500,000 per annum from the financial year 2014-15. As per the terms of the said Order, till December 31, 2025 Rs. 113,538,000 has been paid by the Company and Rs. 36,000,000 has been paid by WWIL. The State Government of Maharashtra and MFSCDC challenged the Order of the High Court in the Supreme Court which was dismissed by the court on September 22, 2014 with recourse to the State Government of Maharashtra to make an application to Bombay High Court. The Maharashtra State Cabinet has on September 25, 2018 approved allotment of 5.5 acres of land on lease basis to the Company. However the matter is sub-juidice and is subject to final disposal by the Honorable Bombay High Court. The auditors continue to modify their report on the said matter. 3. Figures for the corresponding quarter of the previous year have been regrouped / rearranged to conform to current quarter’s presentation.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Software division 0.000257 0.0009816
2 Equipment division (including other income) 0.000036 0.0001366
3 others 0.0019178 0.0059392
4 Theatrical exhibition division 0.00 0.00
5 Education 0.00 0.00
Total Segment Revenue 221.08 705.74
Less: Inter segment revenue 0.00 0.00
Revenue from operations 221.08 705.74
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software division (81.84) (323.16)
2 Equipment division (including other income) 0.31 9.26
3 others 128.22 455.01
4 Theatrical exhibition division 0.00 0.00
5 Education 0.00 0.00
Total Profit before tax 46.69 141.11
i. Finance cost 147.69 447.32
ii. Other Unallocable Expenditure net off Unallocable income (186.38) (650.88)
Profit before tax 85.38 344.67
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software division 1,218.04 1,218.04
2 Equipment division (including other income) 106.39 106.39
3 others 1,833.18 1,833.18
4 Theatrical exhibition division 551.83 551.83
5 Education 0.00 0.00
Total Segment Asset 3,709.44 3,709.44
Un-allocable Assets 28,002.84 28,002.84
Net Segment Asset 31,712.28 31,712.28
4 Segment Liabilities
Segment Liabilities
1 Software division 5,414.73 5,414.73
2 Equipment division (including other income) 0.00 0.00
3 others 363.29 363.29
4 Theatrical exhibition division 284.00 284.00
5 Education 0.00 0.00
Total Segment Liabilities 6,062.02 6,062.02
Un-allocable Liabilities 5,734.67 5,734.67
Net Segment Liabilities 11,796.69 11,796.69
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 0.00