Universal Arts Income Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Operating Revenue	0.05	0.06	13.37	0.7	9.5	11.3
Other Revenue	-	-	-0	-	-	-
Revenue	0.05	0.06	13.37	0.7	9.5	11.3
Revenue Growth (YoY)	-98.57%	-99.58%	1813.85%	-92.64%	-15.90%	-79.39%
Cost of Revenue	1.07	0.99	14.14	1.99	11.41	13.48
Gross Profit	-1.02	-0.93	-0.77	-1.29	-1.91	-2.19
Selling, General & Admin	0.04	0.04	0.12	0.11	0.12	0.13
Other Operating Expenses	1.1	1.06	0.85	1.15	1.22	1.6
Operating Expenses	1.15	1.11	0.98	1.27	1.35	1.75
Operating Income	-2.17	-2.04	-1.75	-2.56	-3.26	-3.94
Interest Expense	-0	-0	-0	-0	-0.01	-0
Interest & Investment Income	0	0	0.01	0.1	1.33	3.07
Other Non Operating Income (Expenses)	-0.11	-	0	-	-	-
EBT Excluding Unusual Items	-2.28	-2.04	-1.74	-2.47	-1.94	-0.87
Gain (Loss) on Sale of Investments	5.04	5.04	5.34	0.51	-	-
Gain (Loss) on Sale of Assets	-	-	-	-	0.1	-
Pretax Income	2.75	3	3.6	-1.96	-1.84	-0.87
Income Tax Expense	1.49	1.49	-	-	-	-
Net Income	1.26	1.51	3.6	-1.96	-1.84	-0.87
Net Income to Common	1.26	1.51	3.6	-1.96	-1.84	-0.87
Net Income Growth	-82.47%	-58.13%	-	-	-	-
Shares Outstanding (Basic)	10	10	10	10	10	10
Shares Outstanding (Diluted)	10	10	10	10	10	10
Shares Change (YoY)	-4.13%	-	1.73%	-4.14%	6.23%	-8.85%
EPS (Basic)	0.13	0.15	0.36	-0.20	-0.18	-0.09
EPS (Diluted)	0.13	0.15	0.36	-0.20	-0.18	-0.09
EPS Growth	-81.89%	-58.33%	-	-	-	-
Gross Margin	-	-	-5.75%	-184.33%	-20.10%	-19.38%
Operating Margin	-4424.62%	-3635.46%	-13.09%	-366.75%	-34.28%	-34.84%
Profit Margin	2570.88%	2686.81%	26.92%	-280.48%	-19.37%	-7.67%
EBITDA	-2.16	-2.03	-1.74	-2.55	-3.24	-3.92
EBITDA Margin	-	-	-12.99%	-	-34.15%	-34.72%
D&A For EBITDA	0.01	0.01	0.01	0.01	0.01	0.01
EBIT	-2.17	-2.04	-1.75	-2.56	-3.26	-3.94
EBIT Margin	-	-	-13.09%	-	-34.28%	-34.84%
Effective Tax Rate	54.16%	49.73%	-	-	-	-
Revenue as Reported	4.98	5.1	18.97	1.3	10.93	14.37
Advertising Expenses	-	0.04	0.12	0.11	0.12	0.13

Source: S&P Global Market Intelligence. Standard template. Financial Sources.