Univa Foods Limited held a meeting of its Board of Directors on 04th November, 2026, which commenced at 03:00 PM IST and concluded at 03:30 PM IST. The Board approved the Unaudited Standalone Financial Results for the quarter and half year ended 30th September, 2026.

The financial results were reviewed by the Audit Committee and accompanied by a Limited Review Report issued by the company's statutory auditors, M/s. B. M. Gattani and Co. (Firm Reg. No.: 113536W). The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by the Institute of Chartered Accountants of India.

Financial Performance Highlights

Income Statement (₹ in Lakhs):

  • Total Revenue: ₹0.00 for Q2 FY26 (3 months ended 30-Sep-26), unchanged from previous quarter (Q1 FY26: ₹0.00) and year-ago quarter (Q2 FY25: ₹0.00)
  • Total Expenses: ₹7.07 for Q2 FY26, consisting of:
  • Employee Benefits Expenses: ₹0.72
  • Professional Fees: ₹0.48
  • Annual Listing Fees: ₹2.85
  • Sundry Balance Written off: ₹0.85
  • Other expenses: ₹2.04
  • Net Loss: ₹7.07 for Q2 FY26, compared to ₹4.61 loss in Q1 FY26 and ₹0.47 loss in Q2 FY25
  • Half Year Performance (6 months ended 30-Sep-26):
  • Total Revenue: ₹0.00
  • Total Expenses: ₹11.68
  • Net Loss: ₹11.68
  • Earnings Per Share (Face Value of ₹10 each):
  • Basic and Diluted EPS: ₹-0.0494 for Q2 FY26
  • Basic and Diluted EPS: ₹-0.0815 for H1 FY26

Balance Sheet Position (as of 30th September, 2026):

  • Total Assets: ₹15.60 lakh (Unaudited)
  • Current Assets: ₹15.60 lakh, comprising:
  • Trade receivables: ₹13.50
  • Cash and cash equivalents: ₹0.60
  • Other current financial assets: ₹1.50
  • Equity: Negative ₹100.13 lakh
  • Equity share capital: ₹1432.28
  • Other equity: Negative ₹(1,532.41)
  • Liabilities: ₹115.73 lakh
  • Non-current financial liabilities (Borrowings): ₹110.49
  • Trade payables, current: ₹1.69
  • Other current liabilities: ₹3.55

Cash Flow Statement (for period ended 30th September, 2026):

  • Net cash outflow from operating activities: ₹(10.84)
  • Net cash inflow from financing activities: ₹7.00 (from increase in long-term borrowings)
  • Net decrease in cash and cash equivalents: ₹(3.84)
  • Cash and cash equivalents at end of period: ₹0.60 (compared to ₹4.44 at beginning of period)

Additional Information

  • The company has no subsidiaries, associates, or joint ventures
  • No separate reportable segments exist
  • The financial statements were prepared in accordance with Indian Accounting Standards (Ind AS)
  • The company's registered office is located at B-702, 7th Floor, Neelkanth Business Park, Kirol Village, Near Bus Depot, Vidyavihar (W), Mumbai - 400086

The disclosure was made pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and the SEBI Master Circular dated 30th January, 2026.