Universal Arts' Q4 FY 2025-26 Quarterly Results

Result Summary

• Universal Arts Ltd reported a 70.0% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Mar (Q4 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 81.3%.
• Its expenses for the quarter were up by 0.0% QoQ and down 16.7% YoY.
• The net profit decreased 300.0% QoQ and increased 60.0% YoY.
• The earnings per share (EPS) of Universal Arts Ltd declined at 0.08 during Q4 FY 2025-26.

Financial Statments for Q4 FY 2025-26

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Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Universal Arts Ltd is a company whose specific products or services are not detailed in the provided data. As such, without additional information, the analysis of the company's industry or any recent major developments is not possible. This report will focus solely on the financial data given for the fourth quarter of fiscal year 2026 (Q4FY26) and will compare these figures to the previous quarter and the same quarter from the previous year.

Revenue

In the fourth quarter of fiscal year 2026, Universal Arts Ltd reported a total income of ₹0.03 crores. This represents a decrease of 70% from the previous quarter's total income of ₹0.10 crores. Additionally, this figure shows an 81.3% decline compared to the same quarter in the previous fiscal year when the total income was ₹0.16 crores. The significant drop in total income both quarter-over-quarter (QoQ) and year-over-year (YoY) indicates a challenging period for the company's revenue generation.

Profitability

The company experienced a loss before tax of ₹0.02 crores in Q4FY26, which is a substantial decrease from the ₹0.04 crores profit before tax in the previous quarter. Compared to the same quarter in the previous year, when the profit before tax was ₹0.10 crores, this marks a 120% decline. After accounting for taxes, the company reported a loss of ₹0.08 crores for Q4FY26. This is a stark contrast to the ₹0.04 crores profit after tax reported in the previous quarter and the loss of ₹0.05 crores reported in Q4FY25. Earnings per share also followed a similar trend, moving from ₹0.04 in Q3FY26 to a loss of ₹0.08 in Q4FY26, and compared to a loss of ₹0.05 in Q4FY25, reflecting a 60% increase in losses YoY.

Operating Metrics

The total expenses for Universal Arts Ltd in Q4FY26 were ₹0.05 crores, unchanged from the previous quarter's expenses. When compared to Q4FY25, there is a 16.7% reduction in total expenses, which were ₹0.06 crores at that time. Despite the decrease in expenses YoY, the company's profitability metrics were impacted negatively due to the decline in total income. The tax expense in Q4FY26 was ₹0.05 crores, which is an increase from the nil tax reported in Q3FY26, yet it shows a 66.7% decrease compared to the tax expense of ₹0.15 crores in Q4FY25. This fluctuation in tax expenses contributes significantly to the variations seen in the profitability metrics.