5429332026-01-012026-03-315429332026-03-315429332025-03-315429332025-04-012026-03-315429332026-01-012026-03-31in-capmkt:OtherExpenses1Member5429332025-04-012026-03-31in-capmkt:OtherExpenses1Member5429332026-03-31OtherNoncurrentFinancialAssetsDomain15429332026-03-31OtherCurrentFinancialAssetsDomain15429332026-03-31OtherCurrentAssetsDomain15429332026-03-31OtherCurrentFinancialLiabilitiesDomain15429332026-03-31OtherCurrentLiabilitiesDomain15429332026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25429332025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15429332025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25429332026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15429332025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15429332026-01-012026-03-31AuditorDomain1iso4217: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 opinion2026-01-012026-03-31AuditedConsolidated464000001240000058800000138000000190000004400000030000074000004490000013900000013900000140000014000002800000011100000000-141800000-1307000001520000002130000010950000010-11.93-11.9300-11.93-11.93 <BR> 1.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> 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> 6.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable. <BR> <BR> 7.The audit of the financial statements/financial results of foreign associate company JPF Netherlands B V (Foreign Associate) for the financial year 2025-26 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. <BR> <BR> 8.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 lmagings 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 in progress but could not get completed till the date of these results. As per management certified financials of Foreign Associate for the financial year 2025-26, the impact of changes in the figures as on 31.03.2025 i.e. increase in share in losses amounting to Rs 4604 lakhs has been considered in Other Equity in this year in the quarter ended 30.09.2025. <BR> 2025-04-012026-03-31AuditedConsolidated18780000020940000039720000098100000220000006200000289000000120000035500000191900000205300000020530000044800000-32100000127000000192600000000-992000000-799400000629600000-169800000109500000108002600000-73.02-73.0200-73.02-73.02other expenses7400000other expenses3550000039300000005443600000022000005445800000548510000019100000272710000035000001300000005400000273730000084000002764800000824990000010950000080026000008112100000811210000000012720000012720000006000003100000370000027000006400000280000001400000106000001378000008249900000other2200000Other financial assets5400000Other current assets8400000Other Financial Liabilities2700000Other Current liabilities280000003840000020100000000-23550000000-830000000012000000000000000-3637000000-45600000-2713000000-13730000068000000000475000000205000000000000040000000209000000000000000000000000-20500000000000000000000000013000001300000Remeasurements of post employment benefit obligations200000Share of OCI of Associate2020000020400000Remeasurements of post employment benefit obligations1300000Share of OCI of Associate-103300000-10200000000Foreign Currency Translation Reserve131600000131600000Foreign Currency Translation Reserve73160000073160000000152000000629600000AuditedtrueSURESH KUMAR MITTAL & CO., CHARTERED ACCOUNTANTStrue2027-03-31