5429332026-01-012026-03-315429332026-03-315429332025-03-315429332025-04-012026-03-315429332026-01-012026-03-31in-capmkt:OtherExpenses1Member5429332025-04-012026-03-31in-capmkt:OtherExpenses1Member5429332026-03-31OtherNoncurrentFinancialAssetsDomain15429332026-03-31OtherCurrentFinancialAssetsDomain15429332026-03-31OtherCurrentAssetsDomain15429332026-03-31OtherCurrentFinancialLiabilitiesDomain15429332026-03-31OtherCurrentLiabilitiesDomain15429332026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332026-01-012026-03-31RelatedPartyTransactionDomain15429332025-12-31RelatedPartyTransactionDomain15429332026-03-31RelatedPartyTransactionDomain15429332026-01-012026-03-31RelatedPartyTransactionDomain25429332025-12-31RelatedPartyTransactionDomain25429332026-03-31RelatedPartyTransactionDomain25429332026-01-012026-03-31RelatedPartyTransactionDomain35429332025-12-31RelatedPartyTransactionDomain35429332026-03-31RelatedPartyTransactionDomain35429332026-01-012026-03-31RelatedPartyTransactionDomain45429332025-12-31RelatedPartyTransactionDomain45429332026-03-31RelatedPartyTransactionDomain45429332026-01-012026-03-31RelatedPartyTransactionDomain55429332025-12-31RelatedPartyTransactionDomain55429332026-03-31RelatedPartyTransactionDomain55429332026-01-012026-03-31RelatedPartyTransactionDomain65429332025-12-31RelatedPartyTransactionDomain65429332026-03-31RelatedPartyTransactionDomain65429332026-01-012026-03-31RelatedPartyTransactionDomain75429332025-12-31RelatedPartyTransactionDomain75429332026-03-31RelatedPartyTransactionDomain75429332026-01-012026-03-31RelatedPartyTransactionDomain85429332025-12-31RelatedPartyTransactionDomain85429332026-03-31RelatedPartyTransactionDomain85429332026-01-012026-03-31RelatedPartyTransactionDomain95429332025-12-31RelatedPartyTransactionDomain95429332026-03-31RelatedPartyTransactionDomain95429332026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542933UNIVPHOTONAINE03V001013UNIVERSUS PHOTO IMAGINGS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-25INRLakhsQuarterlyFourth quarterSingle segmentPhoto Films2026-05-2918:00:002026-05-2923:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNoNAfalsetrue2026-02-11http://universusphotoimagings.com/financial/UPIL_RPT-Policy.pdffalsefalseThere is no default in respect of lloans and Debts Securities.2026-01-012026-03-31AuditedStandalone46400000124000005880000013800000019000000440000003000007400000449000001390000001390000014000001400000280000001110000000001110000020000011300000109500000101.021.02001.021.021.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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> 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. <BR> <BR> 6.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. 2025-04-012026-03-31AuditedStandalone18780000020940000039720000098100000220000006200000289000000120000035500000191900000205300000020530000044800000-321000001270000001926000000000192600000130000019390000010950000010656760000017.5917.590017.5917.59other expenses7400000other expenses3550000039300000004008600000022000004010800000405010000019100000272710000035000001300000005400000273730000084000002764800000681490000010950000065676000006677100000667710000000012720000012720000006000003100000370000027000006400000280000001400000106000001378000006814900000Other Financial Assets2200000Other financial assets5400000Other Current Assets8400000Other Financial Liabilities2700000Other Current liabilities280000003840000020100000000000-8300000000120000000000000045700000001200000009830000030360000000047600000-235500000205000000000000040000000209000000000000000000000000-20500000000000000000000000013000001300000Items that will not be reclassified to profit or loss200000200000Items that will not be reclassified to profit or loss1300000130000000002000001300000UNIVERSUS PHOTO IMAGINGS LIMITED******Jindal Poly Films Limited******Other Related PartyAny other transactionRent Paid24000NA12000120000UNIVERSUS PHOTO IMAGINGS LIMITED******Jindal Poly Films Limited******Other Related PartyAny other transactionPurchase of ServicesNA19600000UNIVERSUS PHOTO IMAGINGS LIMITED******Concatenate Advest Advisory Pvt Ltd******Other Related PartyAny other transactionRent Paid502000NA25100000UNIVERSUS PHOTO IMAGINGS LIMITED******JPF NETHERLANDS BV******Associate CompanyAny other transactionInvestment in Share0NA040085710004008571000UNIVERSUS PHOTO IMAGINGS LIMITED******JPFL FILMS PVT LTD******Other Related PartyPurchase of goods or services50000000NA2240004930000UNIVERSUS PHOTO IMAGINGS LIMITED******Concatenate Imagins Advest Pvt Ltd******Other Related PartyAny other transactionConsultancy Fees Paid600000NA15000000UNIVERSUS PHOTO IMAGINGS LIMITED******Concatenate Imagins Advest Pvt Ltd******Other Related PartySale of goods or services0NA040004000UNIVERSUS PHOTO IMAGINGS LIMITED******Universus Poly & Steel Limited******Other Related PartyAny other transactionRent / Maintenance Paid9492000NA301400000UNIVERSUS PHOTO IMAGINGS LIMITED******ENERLITE SOLAR FILMS INDIA PVT LTD******Other Related PartyAny other transactionSALES OF PLANTNA04430004430003847000AuditedtrueSURESH KUMAR MITTAL & CO., CHARTERED ACCOUNTANTStrue2027-03-31