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BSE Exchange Filings, Explained Simply

AI-powered plain-English analysis of every important BSE announcement — financial results, order wins, dividends, mergers and more. Updated live.

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Universal Arts Ltd
Universal Arts Q2/H1 FY27 Unaudited Standalone and Consolidated Financial Results
RESULTS ◆ Monitor Closely MEDIUM RISK
📅 Filed on BSE: 13 Oct 2026, 04:17 PM IST  ·  BSE ID: fab6efc1-749d-43e3-899a-5b5475f5eaaa
View Original BSE Filing (PDF)
💡
In Simple Terms
Universal Arts released its financial performance report for the last quarter and half-year, approved by its board.
🤖 AI Summary
  • Universal Arts Ltd reported Standalone Total Income of Rs. 0.79 million for the quarter ended September 30, 2026.
  • Standalone Net Profit for Q2 FY27 was Rs. 0.77 million, as per the unaudited financial results.
  • Consolidated Total Income for the quarter stood at Rs. 0.81 million, with a Net Profit of Rs. 0.73 million.
  • The Board of Directors approved these Unaudited Financial Results on October 12, 2026.
  • Statutory Auditors provided a Limited Review Report for both standalone and consolidated results.
🔢 Key Numbers — exact figures from BSE filing, not rounded
Standalone Total Income (Q2 FY27)
Rs. 0.79 million
Not comparable — limited prior period data.
Standalone Profit/Loss for the period (Q2 FY27)
Rs. 0.77 million
Not comparable — limited prior period data.
Consolidated Total Income (Q2 FY27)
Rs. 0.81 million
Not comparable — limited prior period data.
Consolidated Profit/Loss for the period (Q2 FY27)
Rs. 0.73 million
Not comparable — limited prior period data.
🏢 How This Affects the Company
📈
Business Impact
The filing reports the company's financial performance over the recent quarter and half-year, providing an update on its business operations and revenue generation.
💰
Financial Impact
The company's standalone net profit for Q2 FY27 was Rs. 0.77 million, and consolidated net profit was Rs. 0.73 million, affecting its reported earnings and overall financial health.
⚠️
Risk Impact
The company noted 'Due to carry forward losses no provision for Current and Deferred tax has been made', indicating accumulated past losses influencing current tax considerations.
👥 What This Means For Shareholders
✅
Action Required
No immediate action is required from shareholders based on this financial results filing.
👤
Who Is Affected
All shareholders are affected as these unaudited financial results provide an update on the company's operational and financial performance for the quarter and half-year ended September 30, 2026.
🔍
Management Signal
The management's submission of unaudited results and auditor's limited review indicates compliance with SEBI Regulations 2015 and ongoing financial reporting transparency.

For information only. Not investment advice. ForgeUp is not SEBI-registered.

👁 Watch List — track these upcoming events
Q3 FY27 financial results — assess continued financial performance and growth
Any updates on carry forward losses and their impact on tax provisions
Further disclosures regarding the company's segment performance
MEDIUM RISK The company notes 'Due to carry forward losses no provision for Current and Deferred tax has been made'.
💡 Investor Takeaway
Universal Arts reported Q2 FY27 Standalone Total Income of Rs. 0.79 million and Net Profit of Rs. 0.77 million. Consolidated figures were Total Income of Rs. 0.81 million and Net Profit of Rs. 0.73 million. These unaudited results were approved by the Board on October 12, 2026.
⚖️ Strengths & Concerns

✅ Positives

  • Standalone Total Income for Q2 FY27 was Rs. 0.79 million, contributing to a half-year total income of Rs. 3.49 million.
  • Consolidated Total Income for Q2 FY27 reached Rs. 0.81 million, with a half-year total income of Rs. 3.54 million.

⚠️ Concerns

  • Standalone Profit/Loss before tax for the quarter ended September 30, 2025, was a loss of Rs. (1.35) million.
  • The company stated 'Due to carry forward losses no provision for Current and Deferred tax has been made', suggesting ongoing impact from past financial performance.
📅 Company Track Record
Universal Arts Ltd had previously announced a Board meeting on October 7, 2026, to consider and approve Q2/H1 FY27 results, which were subsequently approved on October 12, 2026.

Based on publicly available historical data. For context only.

❓ Frequently Asked Questions
What were Universal Arts Ltd's Standalone Total Income for Q2 FY27?
Universal Arts Ltd reported a Standalone Total Income of Rs. 0.79 million for the quarter ended September 30, 2026.
What was the Standalone Net Profit for Universal Arts Ltd in Q2 FY27?
The Standalone Net Profit for Universal Arts Ltd for the quarter ended September 30, 2026, was Rs. 0.77 million.
What were Universal Arts Ltd's Consolidated Total Income for Q2 FY27?
Universal Arts Ltd reported a Consolidated Total Income of Rs. 0.81 million for the quarter ended September 30, 2026.
What was the Consolidated Net Profit for Universal Arts Ltd in Q2 FY27?
The Consolidated Net Profit for Universal Arts Ltd for the quarter ended September 30, 2026, was Rs. 0.73 million.
When were Universal Arts Ltd's Q2/H1 FY27 results approved by the Board?
The Unaudited Financial Results for Universal Arts Ltd for the quarter and half year ended September 30, 2026, were approved by the Board of Directors on October 12, 2026.

Questions based on this BSE filing only. For information purposes.

⚠️ For Information Only — Not Investment Advice
ForgeUp Filings provides AI-generated summaries of public BSE exchange announcements (equity segment) for informational purposes only. Nothing here constitutes investment advice or a recommendation to buy, sell, or hold any security. ForgeUp is not a SEBI-registered investment advisor. All financial numbers are sourced directly from BSE filings and shown as-is. Past data is historical only. Please consult a qualified financial advisor before making investment decisions. Data sourced from BSE India public disclosures.
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