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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment PHOTO FILMS
Start date and time of board meeting 29-05-2026   18:00:00
End date and time of board meeting 29-05-2026   23:10:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 464.00 1,878.00
Other income 124.00 2,094.00
Total income 588.00 3,972.00
2 Expenses
(a) Cost of materials consumed 138.00 981.00
(b) Purchases of stock-in-trade 0.00 220.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 190.00 62.00
(d) Employee benefit expense 44.00 289.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 3.00 12.00
(f) Other Expenses
1 other expenses 74.00 355.00
Total other expenses 74.00 355.00
Total expenses 449.00 1,919.00
3 Total profit before exceptional items and tax 139.00 2,053.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 139.00 2,053.00
6 Tax expense
7 Current tax 14.00 448.00
8 Deferred tax 14.00 (321.00)
9 Total tax expenses 28.00 127.00
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 111.00 1,926.00
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 (1,418.00) (9,920.00)
16 Total profit (loss) for period (1,307.00) (7,994.00)
17 Other comprehensive income net of taxes 1,520.00 6,296.00
18 Total Comprehensive Income for the period 213.00 (1,698.00)
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 80,026.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -11.93 -73.02
Diluted earnings (loss) per share from continuing operations -11.93 -73.02
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 -11.93 -73.02
Diluted earnings (loss) per share from continuing and discontinued operations -11.93 -73.02
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 above statement of audited financial result was taken on record by the Board of Directors in their meeting held on 29.05.2026. The statutory auditors have expressed an unmodified audit opinion on these results. 2.These standalone 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.New Labour Codes have been made effective from November 21, 2025. The incremental impact of new labour codes on the past service cost, assessed by the Company, on the basis of the information available, is not material and has been recognised in these financial results. The Company continues to monitor further developments and impact, if any, will be evaluated and accounted for in accordance with applicable accounting standards. 4.The figures for the Quarter ended March 31, 2026 are balancing figures between the audited figures of the full Financial Year and the published year-to-date figures upto the third Quarter of the Financial Year. 5.During the year, 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. 6.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. 7.The audit of the financial statements/financial results of foreign associate company JPF Netherlands B V (Foreign Associate) for the financial year 2025-26 is in progress and could not get completed till the date of these results. These financial statements/financial results have been consolidated on the basis of unaudited figures of the foreign associate company certified by the Management and constitutes more than 20% of the total consolidated assets and profits/losses. 8.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 lmagings 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 in progress but could not get completed till the date of these results. As per management certified financials of Foreign Associate for the financial year 2025-26, the impact of changes in the figures as on 31.03.2025 i.e. increase in share in losses amounting to Rs 4604 lakhs has been considered in Other Equity in this year in the quarter ended 30.09.2025.



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 393.00
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 54,436.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 other 22.00
Total of other non-current financial assets 22.00
Total non-current financial assets 54,458.00
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 54,851.00
2 Current assets
Inventories 191.00
Current financial asset
Current investments 27,271.00
Trade receivables, current 35.00
Cash and cash equivalents 13.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 54.00
Total current financial assets 27,373.00
Current tax assets (net)
Other current assets
1 Other current assets 84.00
Total of other current assets 84.00
Total current assets 27,648.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 82,499.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,095.00
Other equity 80,026.00
Total equity attributable to owners of parent 81,121.00
Non controlling interest
Total equity 81,121.00
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 of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 1,272.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,272.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 31.00
Total Trade payable 37.00
Other current financial liabilities
1 Other Financial Liabilities 27.00
Total of other current financial liabilities 27.00
Total current financial liabilities 64.00
Other current liabilities 28.00
1 Other Current liabilities 28.00
Total of other current liabilities 28.00
Provisions, current 0.00
Current tax liabilities (Net) 14.00
Deferred government grants, Current
Total current liabilities 106.00
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 1,378.00
Total equity and liabilites 82,499.00
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 2.00 13.00
2 Share of OCI of Associate 202.00 (1,033.00)
Total Amount of items that will not be reclassified to profit and loss 204.00 (1,020.00)
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 1,316.00 7,316.00
Total Amount of items that will be reclassified to profit and loss 1,316.00 7,316.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,520.00 6,296.00



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,053.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 384.00
Adjustments for decrease (increase) in trade receivables, current 201.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
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 (2,355.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (83.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
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 12.00
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 0.00
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) 0.00
Adjustments for undistributed profits of associates (3,637.00)
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (456.00)
Other adjustments for non-cash items (2,713.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,373.00)
Net cash flows from (used in) operations 680.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 475.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 205.00
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 4.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 209.00
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 (205.00)
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 0.00
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 0.00
Cash and cash equivalents cash flow statement at beginning of period 13.00
Cash and cash equivalents cash flow statement at end of period 13.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SURESH KUMAR MITTAL & CO., CHARTERED ACCOUNTANTS Yes 31-03-2027