Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015
Date of Board Meeting / Approval: Friday, 13th November 2026 (03:30 P.M to 05:00 P.M)
Audit Opinion: Unqualified for the parent company (Limited Review). The consolidated results include an associate with a disclaimer of opinion from its auditor.
Auditor’s Comment: The auditor's report for the consolidated results draws attention to a disclaimer of opinion on the financial statements of the associate, JPF Netherlands B.V., due to the insolvency of its subsidiary, Treofan GmbH & Co. KG, which prevented the completion of the audit. This is material to the Group.
Key Financial Highlights [Unit: ₹ lakhs]
Standalone Results:
Revenue from Operations:
- Q2 FY27: ₹224 lakhs (Q2 FY26: ₹533 lakhs; -58.0% YoY)
- H1 FY27: ₹772 lakhs (H1 FY26: ₹1,030 lakhs; -25.0% YoY)
Total Income:
- Q2 FY27: ₹357 lakhs (Q2 FY26: ₹977 lakhs)
- H1 FY27: ₹1,649 lakhs (H1 FY26: ₹2,578 lakhs)
Net Profit:
- Q2 FY27: ₹136 lakhs (Q2 FY26: ₹620 lakhs; -78.1% YoY)
- H1 FY27: ₹831 lakhs (H1 FY26: ₹1,513 lakhs; -45.1% YoY)
EPS (Basic & Diluted) (in ₹):
- Q2 FY27: 1.25 (Q2 FY26: 5.68)
- H1 FY27: 7.60 (H1 FY26: 13.83)
Other Equity:
- As of 30.09.2026: ₹66,514 lakhs (31.03.2026: ₹65,676 lakhs)
Cash and Cash Equivalents:
- As of 30.09.2026: ₹11 lakhs (31.03.2026: ₹13 lakhs)
Debt: Not disclosed. Finance costs are nil.
Consolidated Results:
Revenue from Operations:
- Q2 FY27: ₹224 lakhs (Q2 FY26: ₹533 lakhs; -58.0% YoY)
- H1 FY27: ₹772 lakhs (H1 FY26: ₹1,030 lakhs; -25.0% YoY)
Total Income:
- Q2 FY27: ₹357 lakhs (Q2 FY26: ₹977 lakhs)
- H1 FY27: ₹1,649 lakhs (H1 FY26: ₹2,577 lakhs)
Net Profit (attributable to owners):
- Q2 FY27: ₹326 lakhs (Q2 FY26: Net Loss of ₹2,596 lakhs)
- H1 FY27: ₹4,859 lakhs (H1 FY26: Net Loss of ₹4,298 lakhs)
EPS (Basic & Diluted) (in ₹):
- Q2 FY27: 2.98 (Q2 FY26: -23.71)
- H1 FY27: 44.39 (H1 FY26: -39.26)
Other Equity:
- As of 30.09.2026: ₹85,169 lakhs (31.03.2026: ₹80,026 lakhs)
Cash and Cash Equivalents:
- As of 30.09.2026: ₹11 lakhs (31.03.2026: ₹13 lakhs)
Debt: Not disclosed. Finance costs are nil.
Share of Profit/(Loss) of Associates:
- Q2 FY27: Profit of ₹190 lakhs (Q2 FY26: Loss of ₹3,217 lakhs)
- H1 FY27: Profit of ₹4,028 lakhs (H1 FY26: Loss of ₹5,811 lakhs)
Segment-wise Performance:
Not Specified
Corporate Actions:
Not Specified
Other Significant Information:
Entities included in consolidation:
- Universus Photo Imagings Limited (Holding company)
- JPF Netherlands B.V. (Associate)
Associate Disclosure: The consolidated results include the Group's share of net profit after tax of ₹190 lakhs (Q2) and ₹4,028 lakhs (H1) from its foreign associate, JPF Netherlands B.V. The financial results of this associate were not reviewed by the company's auditor but by another Indian chartered accountant firm appointed by the parent. The associate's auditor issued a disclaimer of opinion on its FY25 financial statements due to the insolvency of its subsidiary, Treofan GmbH & Co. KG, which prevented the completion of the audit.