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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
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 28-May-2025   15:30:00
End date and time of board meeting 28-May-2025   19:30:00
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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 44700000 246000000
Other income 107100000 422300000
Total income 151800000 668300000
2 Expenses
(a) Cost of materials consumed 33100000 116300000
(b) Purchases of stock-in-trade 0 32400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3300000 25100000
(d) Employee benefit expense 12900000 37500000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 300000 1300000
(f) Other Expenses
1 Other Expenses 14500000 52200000
Total other expenses 14500000 52200000
Total expenses 57500000 264800000
3 Total profit before exceptional items and tax 94300000 403500000
4 Exceptional items 0 0
5 Total profit before tax 94300000 403500000
6 Tax expense
7 Current tax 2800000 61800000
8 Deferred tax 20100000 24200000
9 Total tax expenses 22900000 86000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 71400000 317500000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -281800000 552700000
16 Total profit (loss) for period -210400000 870200000
17 Other comprehensive income net of taxes 248300000 186500000
18 Total Comprehensive Income for the period 37900000 1056700000
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 109500000 109500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8632800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -19.23 79.49
Diluted earnings (loss) per share from continuing operations -19.23 79.49
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 -19.23 79.49
Diluted earnings (loss) per share from continuing and discontinued operations -19.23 79.49
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 28.05.2025. The statutory auditors have expressed an unmodified audit opinion on these results. n n2. These Consolidated 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. n n3. During the year, dividend receivable which was appearing under the head other financial assets Rs 17427.59 lakhs (excluding exchange fluctuation) from foreign associate company JPF Netherlands BV has been capitalised towards part payment of subscription of right issue of shares offered by JPF Netherlands BV to all its shareholders in proportion of shareholding. n n4. The figures for the Quarter ended March 31, 2025 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. n n5. Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. n n6. The audit of the financial statements/financial results of foreign associate company JPF Netherlands B V for the financial year 2024-25 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.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 40800000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 5015700000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 2300000
Total non-current financial assets 5018000000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 5058800000
2 Current assets
Inventories 57500000
Current financial asset
Current investments 3768300000
Trade receivables, current 11900000
Cash and cash equivalents 1300000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 5500000
Total current financial assets 3787000000
Current tax assets (net)
Other current assets 19900000
Total current assets 3864400000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 8923200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 109500000
Other equity 8632800000
Total equity attributable to owners of parent 8742300000
Non controlling interest
Total equity 8742300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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
Provisions, non-current 700000
Deferred tax liabilities (net) 158900000
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 159600000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4600000
Total Trade payable 5500000
Other current financial liabilities 8200000
Total current financial liabilities 13700000
Other current liabilities 2900000
Provisions, current 100000
Current tax liabilities (Net) 4600000
Deferred government grants, Current
Total current liabilities 21300000
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 180900000
Total equity and liabilites 8923200000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts 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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 -600000 -400000
2 Share of OCI of Associate 107800000 114000000
Total Amount of items that will not be reclassified to profit and loss 107200000 113600000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 141100000 72900000
Total Amount of items that will be reclassified to profit and loss 141100000 72900000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 248300000 186500000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 403500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 9900000
Adjustments for decrease (increase) in trade receivables, current 1881900000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -126300000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 733900000
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -262600000
Other adjustments for non-cash items 739100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1510400000
Net cash flows from (used in) operations 1913900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 57500000
Other inflows (outflows) of cash -9300000
Net cash flows from (used in) operating activities 1847100000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 100000
Proceeds from sales of investment property -1859600000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1859700000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 0
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -12600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -12600000
Cash and cash equivalents cash flow statement at beginning of period 13900000
Cash and cash equivalents cash flow statement at end of period 1300000