Universal Arts (BSE 532378)₹5.13+4.69%Film Production, Distribution & Exhibition
In the Sep 2026 quarter (consolidated), Universal Arts reported sales of ₹0 Cr and net profit of −₹0.05 Cr, down 266.7% year on year. For the year to Mar 2026, sales were ₹0 Cr and net profit ₹0.11 Cr.
Company filings, consolidated accounts; latest reported quarter Sep 2026
| Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | Sep 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 0.99 | 0.33 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Expenses | 1.03 | 0.36 | 0.04 | 0.04 | 0.03 | 0.04 | 0.04 | 0.05 | 0.05 | 0.04 | 0.04 | 0.05 |
| Operating Profit | −0.05 | −0.04 | −0.06 | −0.06 | −0.05 | −0.06 | −0.06 | −0.07 | −0.07 | −0.06 | −0.06 | −0.07 |
| OPM % | −4.0% | −8.8% | — | — | — | — | — | — | — | — | — | — |
| Other Income | 0.00 | 0.54 | 0.09 | 0.14 | 0.09 | 0.14 | 0.16 | 0.07 | 0.09 | 0.02 | 0.16 | 0.01 |
| Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Depreciation | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | −0.03 | 0.51 | 0.04 | 0.09 | 0.05 | 0.09 | 0.11 | 0.01 | 0.03 | −0.01 | 0.11 | −0.03 |
| Tax % | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 150.0% | 0.0% | 0.0% | 0.0% | 249.9% | 0.0% | 0.0% |
| Net Profit | −0.05 | 0.53 | 0.06 | 0.11 | 0.07 | −0.06 | 0.13 | 0.03 | 0.05 | −0.09 | 0.13 | −0.05 |
| EPS (Rs) | −0.05 | 0.53 | 0.06 | 0.11 | 0.07 | −0.06 | 0.13 | 0.03 | 0.05 | −0.09 | 0.13 | −0.05 |
| Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 0.94 | 0.20 | 0.00 | 0.25 | 5.47 | 1.12 | 0.94 | 0.06 | 1.33 | 0.02 | 0.00 | 0.00 |
| Expenses | 1.53 | 0.60 | 0.56 | 0.74 | 5.66 | 1.52 | 1.26 | 0.31 | 1.53 | 0.20 | 0.20 | 0.18 |
| Operating Profit | −0.60 | −0.41 | −0.57 | −0.52 | −0.20 | −0.41 | −0.33 | −0.26 | −0.21 | −0.21 | −0.22 | −0.26 |
| OPM % | −62.1% | −190.5% | −5,600.0% | −212.5% | −3.5% | −35.4% | −33.7% | −357.2% | −15.0% | −2,000.0% | — | — |
| Other Income | 0.05 | 0.40 | 0.42 | 0.45 | 0.20 | 0.30 | 0.13 | 0.05 | 0.55 | 0.49 | 0.36 | 0.28 |
| Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Depreciation | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | −0.53 | 0.00 | −0.12 | −0.04 | 0.01 | −0.08 | −0.17 | −0.18 | 0.35 | 0.29 | 0.15 | 0.10 |
| Tax % | 1.8% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 50.0% | 31.2% | — |
| Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 | 0.00 | — |
| Net Profit | −0.57 | 0.00 | −0.14 | −0.06 | 0.03 | −0.10 | −0.19 | −0.21 | 0.37 | 0.16 | 0.11 | 0.04 |
| EPS (Rs) | −0.57 | 0.00 | −0.14 | −0.06 | 0.03 | −0.10 | −0.19 | −0.21 | 0.37 | 0.16 | 0.11 | 0.04 |
| Dividend payout % | 0.0% | — | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | — |
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 9.99 | 9.98 | 9.99 | 9.99 | 10.00 | 9.97 | 9.96 | 9.98 | 9.98 | 9.97 | 9.98 | 9.97 |
| Reserves | −2.12 | −2.68 | −2.68 | −2.81 | −2.86 | −2.82 | −2.91 | −3.09 | −3.29 | −2.91 | −2.76 | −2.66 |
| Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 0.05 | 0.55 | 0.15 | 0.25 | 0.82 | 0.44 | 0.10 | 0.05 | 0.02 | 0.01 | 0.17 | 0.21 |
| Total Liabilities | 7.92 | 7.85 | 7.46 | 7.43 | 7.96 | 7.59 | 7.15 | 6.94 | 6.71 | 7.07 | 7.39 | 7.52 |
| Fixed Assets | 0.53 | 0.07 | 0.07 | 0.07 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| CWIP | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Investments | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 3.17 | 4.73 | 6.45 | 6.78 | 6.91 |
| Other Assets | 7.36 | 7.75 | 7.36 | 7.33 | 7.87 | 7.50 | 7.06 | 3.71 | 1.92 | 0.56 | 0.55 | 0.55 |
| Inventories | 0.00 | 0.00 | 0.00 | 0.00 | 0.96 | 0.81 | 0.81 | 1.42 | 1.39 | 0.07 | 0.09 | 0.07 |
| Trade receivables | 2.55 | 0.74 | 0.59 | 0.45 | 0.73 | 0.16 | 1.21 | 0.43 | 0.01 | 0.01 | 0.00 | 0.00 |
| Cash & equivalents | 4.11 | 6.29 | 6.07 | 5.65 | 4.83 | 5.11 | 4.46 | 1.23 | 0.02 | 0.03 | 0.03 | 0.01 |
| Total Assets | 7.92 | 7.85 | 7.46 | 7.43 | 7.96 | 7.59 | 7.15 | 6.94 | 6.71 | 7.07 | 7.39 | 7.52 |
| Mar 2017 | Mar 2018 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Cash from operating activity | −0.23 | −0.45 | 0.29 | −0.68 | −0.09 | 0.38 | 1.71 | −0.20 | −0.24 |
| Cash from investing activity | 0.00 | 0.00 | 0.00 | 0.00 | −3.13 | −1.55 | −1.69 | 0.16 | 0.23 |
| Cash from financing activity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net cash flow | −0.23 | −0.45 | 0.29 | −0.68 | −3.24 | −1.20 | 0.00 | −0.02 | 0.00 |
| Free cash flow | −0.23 | −0.45 | 0.29 | −0.68 | −0.09 | 0.38 | 1.71 | −0.20 | −0.24 |
| CFO / OP % | 55.0% | 79.0% | −147.1% | 168.0% | 25.0% | −148.1% | −915.0% | 95.0% | 109.9% |
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor days | 198 | 287 | 1,042 | 16,789 | 1,124 | 10 | 393 | 168 | 103 | 4 | 0 | — |
| Inventory days | 0 | 0 | 0 | — | 2,167 | 61 | 309 | 637 | 10,074 | 23 | — | — |
| Days payable | — | — | — | — | 1,779 | 30 | 23 | 27 | 219 | 0 | — | — |
| Cash conversion cycle | 200 | 289 | 1,044 | 16,791 | 1,514 | 43 | 681 | 780 | 9,960 | 29 | 0 | — |
| Working capital days | 242 | 327 | 1,860 | 32,120 | 2,464 | 69 | 785 | 895 | 9,646 | 136 | 12,775 | — |
| ROCE % | — | −7.1% | 0.1% | −1.8% | −0.7% | 0.3% | −1.3% | −2.6% | −2.8% | 5.1% | 4.0% | 2.2% |
For the Sep 2026 quarter, Universal Arts reported sales of ₹0 Cr and net profit of −₹0.05 Cr, down 266.7% year on year.
Universal Arts' sales for the year to Mar 2026 were ₹0 Cr; over the last twelve months they were ₹0 Cr.
Net profit for the year to Mar 2026 was ₹0.11 Cr, and ₹0.04 Cr over the last twelve months. Earnings per share over the same trailing period were ₹0.04.
Universal Arts reported borrowings of ₹0 Cr at Mar 2026, against cash and equivalents of ₹0.01 Cr.
Cash from operations was −₹0.24 Cr in the year to Mar 2026; after capital spending, free cash flow was −₹0.24 Cr.