Q2 & H1 FY27 unaudited results approved; auditor's limited review sees no material misstatement
Board meeting, 12 October 2026.
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0.15 | — | — | — | — |
| Total income | 2.57 | 7.90 | −67.5% | 17.17 | −85% |
| Profit before tax | (3.96) | 2.17 | — | 11.86 | — |
| Profit after tax | (3.96) | 2.17 | — | 11.86 | — |
| Total comprehensive income | (3.85) | 2.17 | — | 12.79 | — |
| Basic EPS | (0.04) | 0.02 | — | 0.13 | — |
- Total income change YoY / QoQ
- Year ago 7.90 (−67.5%); Prev qtr 17.17 (−85%)
- Profit after tax
- Latest (3.96); Year ago 2.17; Prev qtr 11.86
- Period
- 30 September 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Due to carry forward losses no provision for Current and Deferred tax has been made.
- The Company operates in only one segment, so segment-wise reporting under Ind AS 108 does not arise.
Board meeting outcome
The board met on 12 October 2026 and approved the unaudited financial results for the quarter and half year ended 30 September 2026. The Audit Committee reviewed the results before the board approved them. Both standalone and consolidated statements were part of the outcome.
Auditor's review conclusion
- The statutory auditor carried out a limited review of the standalone and of the consolidated statements.
- The auditor stated that nothing has come to its attention that causes it to believe that the statements have not disclosed the required information or that they contain any material misstatement.
- A limited review is not an audit. It relies mainly on inquiries and analytical procedures, gives moderate assurance, and no audit opinion is expressed.
Standalone results (Rs. in lakhs), quarter ended 30 September 2026
- Revenue from operations: 0.15
- Total income: 2.57
- Total expenses: 6.34
- Profit/(Loss) before tax: (3.77), printed in brackets, meaning a loss for the quarter
- Profit/(Loss) for the period, half year ended 30 September 2026: 8.18
Consolidated results (Rs. in lakhs)
- Profit/(Loss) before tax, quarter ended 30 September 2026: (3.96)
- Profit/(Loss) for the period, half year ended 30 September 2026: 7.90
What sits inside the consolidated numbers
The consolidated statement includes Bama Infotech Private Limited, a 100% subsidiary company, whose interim financial results reflect a total comprehensive profit of Rs. 0.76 lakhs for the quarter ended 30 September 2026.
Other points from the results
- The company operates in a single segment, so segment-wise revenue reporting does not arise.
- Due to carry forward losses, no provision for current and deferred tax has been made.
How to read this
Look at the quarter and the half year together. The quarter shows a loss at the Profit/(Loss) before tax line on both a standalone and a consolidated basis, while the half year is in profit at 8.18 lakhs standalone and 7.90 lakhs consolidated. The auditor's review conclusion carries no qualification.
Also from Universal Arts
Board meeting on 12 October 2026 to consider and approve September-quarter results
7 Oct 2026
More numbers
- Total expenses, standalone, quarter ended 30 Sep 20266.34
- Profit/(Loss) before tax, standalone, quarter ended 30 Sep 2026(3.77)
- Profit/(Loss) for the period, standalone, half year ended 30 Sep 20268.18
- Total comprehensive Profit of subsidiary Bama Infotech, quarter ended 30 Sep 2026Rs. 0.76 lakhs
- Total income, latest quarter2.57 (Rs. In lakhs)
- Total income, year-ago quarter7.90 (Rs. In lakhs)
- Total income, previous quarter17.17 (Rs. In lakhs)
- Total comprehensive income, latest quarter(3.85) (Rs. In lakhs)
- Total comprehensive income, year-ago quarter2.17 (Rs. In lakhs)
- Total comprehensive income, previous quarter12.79 (Rs. In lakhs)
- Profit after tax, latest quarter(3.96) (Rs. In lakhs)
- Profit after tax, year-ago quarter2.17 (Rs. In lakhs)
- Profit after tax, previous quarter11.86 (Rs. In lakhs)
- Revenue from operations, latest quarter0.15 (Rs. In lakhs)
- Profit before tax, latest quarter(3.96) (Rs. In lakhs)
- Profit before tax, year-ago quarter2.17 (Rs. In lakhs)
- Profit before tax, previous quarter11.86 (Rs. In lakhs)
- Revenue from operations, year-ago quarter-
- Revenue from operations, previous quarter-
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