| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 12-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-08-2026 16:41:00 |
| End date and time of board meeting | 12-08-2026 17:32:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 246.09 | 246.09 | |
| Other income | 374.78 | 374.78 | |
| Total income | 620.87 | 620.87 | |
| 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 | 151.18 | 151.18 |
| (e) | Finance costs | 135.98 | 135.98 |
| (f) | Depreciation, depletion and amortisation expense | 58.36 | 58.36 |
| (f) | Other Expenses | ||
| 1 | Other Direct Operation Expenses | 0.23 | 0.23 |
| 2 | Other Expenses | 111.44 | 111.44 |
| Total other expenses | 111.67 | 111.67 | |
| Total expenses | 457.19 | 457.19 | |
| 3 | Total profit before exceptional items and tax | 163.68 | 163.68 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 163.68 | 163.68 |
| 6 | Tax expense | ||
| 7 | Current tax | 14.00 | 14.00 |
| 8 | Deferred tax | 3.42 | 3.42 |
| 9 | Total tax expenses | 17.42 | 17.42 |
| 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 | 146.26 | 146.26 |
| 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 | 146.26 | 146.26 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 146.26 | 146.26 |
| 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 | 0.65 | 0.65 | |
| Diluted earnings (loss) per share from continuing operations | 0.65 | 0.65 | |
| 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 | 0.65 | 0.65 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.65 | 0.65 | |
| 24 | Debt equity ratio | 0.300 | 0.300 |
| 25 | Debt service coverage ratio | 0.600 | 0.600 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | NOTES: 1 The above financial results have been reviewed by the audit committee and approved by the Board of Directors at the meeting held on 12 August, 2026. 2 In terms of order dated 9th February 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. 59,19,66,210 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 30 July 2014. However, the High Court ordered the Company/WWIL to pay Rs 10,00,38,000 by January 2015 against arrears of rent for the years 2000-01 to 2013-14 and Rs 45,00,000 per annum from the financial year 2014-15. As per the terms of the said Order, till 30th June 2026 Rs 11,35,38,000 has been paid by the Company and Rs 3,60,00,000 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 22nd September 2014 with recourse to the State Government of Maharashtra to make an application to Bombay High Court. The Maharashtra State Cabinet has on 25th September 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. |
|---|
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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 | 0.0004219 | 0.0004219 | ||||
| 2 | Equipment division | 0.000041 | 0.000041 | ||||
| 3 | Theatrical exhibition division | 0.00 | 0.00 | ||||
| 4 | Others | 0.001998 | 0.001998 | ||||
| Total Segment Revenue | 246.09 | 246.09 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 246.09 | 246.09 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Software Division | (66.49) | (66.49) | ||||
| 2 | Equipment division | 3.28 | 3.28 | ||||
| 3 | Theatrical exhibition division | 0.00 | 0.00 | ||||
| 4 | Others | 151.89 | 151.89 | ||||
| Total Profit before tax | 88.68 | 88.68 | |||||
| i. Finance cost | 135.98 | 135.98 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (210.98) | (210.98) | |||||
| Profit before tax | 163.68 | 163.68 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Software Division | 1,119.58 | 1,119.58 | ||||
| 2 | Equipment division | 95.40 | 95.40 | ||||
| 3 | Theatrical exhibition division | 474.65 | 474.65 | ||||
| 4 | Others | 1,606.93 | 1,606.93 | ||||
| Total Segment Asset | 3,296.56 | 3,296.56 | |||||
| Un-allocable Assets | 29,392.79 | 29,392.79 | |||||
| Net Segment Asset | 32,689.35 | 32,689.35 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Software Division | 4,978.79 | 4,978.79 | ||||
| 2 | Equipment division | 0.00 | 0.00 | ||||
| 3 | Theatrical exhibition division | 284.00 | 284.00 | ||||
| 4 | Others | 333.08 | 333.08 | ||||
| Total Segment Liabilities | 5,595.87 | 5,595.87 | |||||
| Un-allocable Liabilities | 6,935.00 | 6,935.00 | |||||
| Net Segment Liabilities | 12,530.87 | 12,530.87 | |||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||
| Whether results are audited or unaudited | |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| 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 |
| 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 | ||