| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 4,645.82 | 12,851.51 | |
| Other income | 197.27 | 600.77 | |
| Total income | 4,843.09 | 13,452.28 | |
| 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 | 0.16 | 22.35 |
| (d) | Employee benefit expense | 1,113.38 | 3,249.42 |
| (e) | Finance costs | 348.00 | 989.19 |
| (f) | Depreciation, depletion and amortisation expense | 514.87 | 1,526.90 |
| (f) | Other Expenses | ||
| 1 | Purchase of food and beverage | 204.95 | 539.53 |
| 2 | Distributor and producer's share | 801.76 | 2,271.04 |
| 3 | other direct operation expenses | 13.42 | 59.61 |
| 4 | Other Expenses | 1,859.75 | 5,758.33 |
| Total other expenses | 2,879.88 | 8,628.51 | |
| Total expenses | 4,856.29 | 14,416.37 | |
| 3 | Total profit before exceptional items and tax | (13.20) | (964.09) |
| 4 | Exceptional items | (126.92) | (126.92) |
| 5 | Total profit before tax | (140.12) | (1,091.01) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 5.45 | 19.44 |
| 9 | Total tax expenses | 5.45 | 19.44 |
| 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 | (145.57) | (1,110.45) |
| 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 | (145.57) | (1,110.45) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (145.57) | (1,110.45) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 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 | -0.64 | -4.92 | |
| Diluted earnings (loss) per share from continuing operations | -0.64 | -4.92 | |
| 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 | -0.64 | -4.92 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.64 | -4.92 | |
| 24 | Debt equity ratio | -1.100 | -1.100 |
| 25 | Debt service coverage ratio | 2.400 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 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 | Theatrical exhibition division | 3,018.62 | 8,024.27 | ||||
| 4 | Education | 1,620.15 | 4,630.32 | ||||
| 5 | Others | 0.0019178 | 0.0059392 | ||||
| Total Segment Revenue | 4,859.85 | 13,360.33 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 4,859.85 | 13,360.33 | |||||
| 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 | Theatrical exhibition division | 107.27 | (403.86) | ||||
| 4 | Education | (87.61) | (350.40) | ||||
| 5 | Others | 128.22 | 455.01 | ||||
| Total Profit before tax | 66.35 | (613.15) | |||||
| i. Finance cost | 348.00 | 989.19 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (141.54) | (511.34) | |||||
| Profit before tax | (140.11) | (1,091.00) | |||||
| 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 | Theatrical exhibition division | 9,926.62 | 9,926.62 | ||||
| 4 | Education | 6,486.98 | 6,486.98 | ||||
| 5 | Others | 1,833.18 | 1,833.18 | ||||
| Total Segment Asset | 19,571.21 | 19,571.21 | |||||
| Un-allocable Assets | 5,826.16 | 5,826.16 | |||||
| Net Segment Asset | 25,397.37 | 25,397.37 | |||||
| 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 | Theatrical exhibition division | (4,508.35) | (4,508.35) | ||||
| 4 | Education | 5,800.49 | 5,800.49 | ||||
| 5 | Others | 363.29 | 363.29 | ||||
| Total Segment Liabilities | 7,070.16 | 7,070.16 | |||||
| Un-allocable Liabilities | 12,375.55 | 12,375.55 | |||||
| Net Segment Liabilities | 19,445.71 | 19,445.71 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Consolidated | Consolidated |
| 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 |