5429332025-10-012025-12-315429332025-04-012025-12-315429332025-10-012025-12-31in-capmkt:OtherExpenses1Member5429332025-04-012025-12-31in-capmkt:OtherExpenses1Member5429332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares542933UNIVPHOTONAINE03V001013UNIVERSUS PHOTO IMAGINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-112026-02-06INRLakhsQuarterlyThird quarterSingle segmentPHOTO FILMS2026-02-1118:00:002026-02-1121:10:00Not applicablefalsefalse1.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 11.02.2026 and Limited Review of these results has been carried out by the Statutory Auditors of the Company. The statutory auditors have expressed an unmodified audit opinion on these results. <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. New Labour Codes have been made effective from November 21, 2025. The corresponding all supporting rules under these-codes are yet to be notified. The incremental impact of new labour codes, assessed by the Company, on the basis of the information available, is not material and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate resultant impact. if any, on the measurement of employee benefits and would ensure appropriate accounting treatment. <BR> <BR> 4.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. <BR> <BR> 2025-10-012025-12-31UnauditedStandalone38400000422000008060000029100000-100000-500000039000000300000940000037600000430000000430000007500000530000012800000030200000000030200000130000031500000109500000102.742.74002.742.742025-04-012025-12-31UnauditedStandalone1414000001970000003384000008430000022000000-1280000024500000090000028100000147000000191400000019140000043400000-3350000099000000181500000000018150000011000001826000001095000001016.5716.570016.5716.57Other Expenses9400000Other Expenses28100000Items that will not be reclassified to profit or loss13000001300000Items that will not be reclassified to profit or loss11000001100000000013000001100000