Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Universus Photo
Quarter-by-quarter operating performance
| Dec 2022 | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 10 | 8 | 8 | 8 | 7 | 10 | 9 | 6 | 5 | 4 | 5 | 5 | 4 |
| Expenses + | 59 | 49 | 50 | 60 | 89 | 58 | 26 | 7 | 99 | 34 | 31 | 38 | 31 |
| Operating Profit | -49 | -40 | -42 | -53 | -81 | -48 | -17 | -1 | -94 | -29 | -26 | -32 | -27 |
| OPM % | -497% | -494% | -554% | -670% | -1,108% | -503% | -187% | -10% | -1,958% | -658% | -533% | -604% | -698% |
| Other Income + | 24 | 8 | 10 | 6 | 16 | 6 | 7 | 214 | 5 | 11 | 11 | 4 | 4 |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | -25 | -33 | -32 | -47 | -65 | -43 | -10 | 214 | -89 | -19 | -15 | -28 | -23 |
| Tax % | 10% | 7% | 9% | 4% | 6% | 2% | 19% | 2% | -0% | 12% | 10% | -7% | 6% |
| Net Profit + | -28 | -35 | -35 | -48 | -69 | -43 | -12 | 209 | -89 | -21 | -17 | -26 | -24 |
| EPS in Rs | -25.62 | -31.87 | -32.15 | -44.05 | -63.46 | -39.72 | -10.93 | 190.94 | -81.29 | -19.22 | -15.55 | -23.72 | -21.82 |
Financials of Universus Photo
Annual income statement trend
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|
| Sales + | 0 | 62 | 47 | 56 | 43 | 32 | 25 | 19 |
| Expenses + | 0 | 53 | 39 | 46 | 116 | 257 | 26 | 134 |
| Operating Profit | -0 | 10 | 8 | 11 | -73 | -225 | -2 | -115 |
| OPM % | 15% | 17% | 19% | -169% | -692% | -7% | -618% | |
| Other Income + | 0 | 39 | 31 | 587 | 34 | 38 | 98 | 30 |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | -0 | 48 | 39 | 597 | -40 | -187 | 96 | -85 |
| Tax % | 0% | 9% | 12% | 14% | 13% | 5% | 9% | |
| Net Profit + | -0 | 44 | 34 | 514 | -44 | -196 | 87 | -88 |
| EPS in Rs | 40.10 | 31.29 | 469.87 | -40.62 | -179.37 | 79.50 | -80.31 | |
| Dividend Payout % | 0% | 0% | 0% | 0% | -25% | 0% | 0% |
Financials of Universus Photo
Capital structure and asset base
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 0.05 | 11 | 11 | 11 | 11 | 11 | 11 | 11 |
| Reserves | -0 | 1,201 | 1,096 | 1,062 | 1,037 | 853 | 863 | 830 |
| Borrowings + | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Liabilities + | 0 | 13 | 13 | 17 | 10 | 16 | 18 | 16 |
| Total Liabilities | 0 | 1,224 | 1,120 | 1,090 | 1,058 | 880 | 892 | 857 |
| Fixed Assets + | 0 | 10 | 9 | 5 | 4 | 4 | 4 | 4 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0 | 1,173 | 1,100 | 886 | 851 | 675 | 878 | 719 |
| Other Assets + | 0 | 41 | 10 | 199 | 203 | 200 | 10 | 135 |
| Total Assets | 0 | 1,224 | 1,120 | 1,090 | 1,058 | 880 | 892 | 857 |
Financials of Universus Photo
Operating, investing and financing cash movement
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 1,185 | 56 | -60 | -8 | 4 | 185 | |
| Cash from Investing Activity + | -1,168 | -82 | 59 | 19 | -3 | -186 | |
| Cash from Financing Activity + | 11 | 0 | 0 | -11 | 0 | 0 | |
| Net Cash Flow | 27 | -27 | -0 | -0 | 1 | -1 | |
| Free Cash Flow | 1,174 | 56 | -51 | -8 | 4 | 185 | |
| CFO/OP | 12,330% | 733% | 165% | -3% | -3% | -10,883% |
Financials of Universus Photo
Working capital efficiency and return ratios
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 15 | 12 | 17 | 13 | 24 | 18 | |
| Inventory Days | 65 | 64 | 137 | 150 | 107 | 121 | |
| Days Payable | 16 | 15 | 12 | 11 | 7 | 12 | |
| Cash Conversion Cycle | 64 | 61 | 142 | 152 | 123 | 127 | |
| Working Capital Days | 59 | 56 | 1,235 | 1,688 | 2,216 | 109 | |
| ROCE % | 8% | 3% | 54% | -7% | -20% | 10% |
Investments focused on strengthening in-store presence and sales promoters (A&SP spend increased by 21.4% YoY). Key concall takeaways from Eureka Forbes Ltd's…
Q1 FY27 sales grew by approximately 40% year-on-year, driven by 15% price escalation and 25% volume growth. Key concall takeaways from Visdem Technosys Ltd's…
EBITDA margins could fluctuate slightly (±1%), but the focus remains on expanding market share and top line. Key concall takeaways from Indigo Paints Ltd's Q1…
Home lighting segment growing rapidly, with year-on-year growth of around 100%, expanding channel partners. Key concall takeaways from Focus Lighting's Q2 FY24…