5429332025-07-012025-09-305429332025-09-305429332025-03-315429332025-04-012025-09-305429332025-07-012025-09-30in-capmkt:OtherExpenses1Member5429332025-04-012025-09-30in-capmkt:OtherExpenses1Member5429332025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15429332025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares542933UNIVPHOTONAINE03V001013UNIVERSUS PHOTO IMAGINGS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-06INRLakhsQuarterlySecond quarterSingle segmentPHOTO FILMS2025-11-1218:00:002025-11-1220:50:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated5330000044400000977000002610000014100000-3600000940000003000007700000540000004370000004370000034400000-52800000-18400000062100000000-321700000-259600000107000000-15260000010950000010-23.71-23.7100-23.71-23.711.The Financial Results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings held on 12.11.2025 and Limited Review of these results has been carried out by the Statutory Auditors of the Company. <BR> <BR> 2.These 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. <BR> <BR> 3.During the current quarter, 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. Allotment of shares is yet to be done as on 30.09.2025. <BR> <BR> 4.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 Imagings 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 still in progress and could not get completed till the date of these results. As per management certified financials of Foreign Associate for the half year ended 30.09.2025, the impact of changes in the figures as on 31.03.2025 i.e. increase in share in losses amounting to Rs 4541 lakhs has been considered in these results in Other Equity. <BR> <BR> 5.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. <BR> 2025-04-012025-09-30UnauditedConsolidated1030000001547000002577000005520000022100000-780000020600000060000018700000109400000148300000014830000035800000-38800000-30000000151300000000-581100000-42980000055400000012420000010950000010-39.26-39.2600-39.26-39.26Other Expenses7700000Other Expenses187000003990000000453460000002300000453690000045768000006010000026503000006300000120000000530000026631000001273400000399660000085734000001095000008302900000841240000084124000000090000012000000012090000001000000520000062000008000000142000002000000100000238000004010000016100000085734000000-260000004400000000000-300000006000000009350000000000-2323000000055400000026900000-581100000-13690000011400000000167000000-53000000000000030000000-4900000000000000000000000052000000000000000000000-1000000-10000013000001200000Remeasurements of post employment benefit obligations-100000-100000Remeasurements of post employment benefit obligations-200000-20000000Foreign Currency Translation Reserve107100000107100000Foreign Currency Translation Reserve55420000055420000000107000000554000000