Universal Arts Financials

BSE: 532378

₹5.66

₹-0.04 (-0.70%)

As on 04-Sep-2026IST

Market cap

₹6 Cr

Revenue (TTM)

₹0 Cr

P/E Ratio

53.2

P/B Ratio

0.8

Div. Yield

0 %

Income Statement (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Operating Revenue	0.00	0.01	1.34	0.07	0.95	1.13
Total Income	0.38	0.51	1.90	0.13	1.09	1.44
Total Expenditure	0.22	0.21	1.54	0.32	1.27	1.52
EBITDA	-0.22	-0.20	-0.20	-0.25	-0.32	-0.39
Depreciation	--	0.00	0.00	0.00	0.00	0.00
EBIT	-0.22	-0.20	-0.20	-0.26	-0.32	-0.39
Interest	--	0.00	0.00	0.00	0.00	0.00
Other Income	0.38	0.50	0.56	0.06	0.14	0.31
Exceptional Items	--	--	--	--	--	--
Profit before Tax	0.16	0.30	0.36	-0.20	-0.18	-0.09
Provision for Tax	0.05	0.15	--	--	--	--
Profit after Tax	0.11	0.15	0.36	-0.20	-0.18	-0.09
Minority Interest	--	--	--	--	--	--
Share of Associate	--	--	--	--	--	--
Consolidated Profit	0.11	0.15	0.36	-0.20	-0.18	-0.09

Liabilities (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Shareholder's Funds	7.30	7.20	7.05	6.67	6.87	7.05
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	0.20	0.15	--	--	--	--
Current Liabilities	0.01	0.02	0.01	0.03	0.06	0.10
Total Liabilities	7.51	7.37	7.06	6.71	6.93	7.16

Assets (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Non-Current Assets	0.08	0.25	0.11	0.09	0.18	0.18
Current Assets	7.27	7.12	6.95	6.61	6.76	6.98
Total Assets	7.51	7.37	7.06	6.71	6.93	7.16
Total Debt*	--	--	--	--	--	--
Net Current Assets	7.26	7.10	6.94	6.58	6.69	6.87
Contingent Liabilities	--	--	--	--	--	--

Cashflow (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Cash From Operating Activities	--	0.32	1.70	0.37	-0.08	-0.67
Cash Flow from Investing Activities	--	-0.33	-1.70	-1.56	-3.14	--
Cash from Financing Activities	--	--	--	--	--	--
Net Cash Inflow / Outflow	--	-0.01	0.00	-1.19	-3.23	-0.67

Financials Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Adjusted EPS (₹)	0.11	0.15	0.36	-0.20	-0.18	-0.09
Cash EPS (₹)	0.11	0.15	0.36	-0.20	-0.18	-0.09
Adjusted Book Value (₹)	7.44	7.22	7.07	6.69	6.89	7.07
Dividend per Share (₹)	--	--	--	--	--	--
Cash Flow per Share (₹)	--	0.32	1.71	0.37	-0.08	-0.67
Free Cash Flow per Share (₹)	--	0.17	1.84	0.37	-0.08	-0.67

Profitability Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
ROCE (%)	--	4.21	5.25	-2.88	-2.61	-1.20
ROE (%)	1.45	2.12	5.25	-2.89	-2.64	-1.22
ROA (%)	1.43	2.09	5.23	-2.87	-2.61	-1.17
EBIT Margin (%)	-10,850.00	-3,635.22	-14.91	-365.27	-34.13	-34.71
Net Margin (%)	28.12	29.58	18.98	-150.27	-16.84	-6.03
Cash Profit Margin (%)	--	2,709.29	27.01	-278.67	-19.24	-7.56

Growth Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Revenue Growth (%)	-71.43	-99.58	1,813.85	-92.64	-15.90	-79.39
EBIT Growth (%)	-6.37	-2.30	21.90	21.28	17.31	-108.59
Net Profit Growth (%)	-51.38	-58.13	283.67	-6.51	-112.45	-510.17
EPS Growth (%)	-50.88	-58.13	283.67	-6.50	-112.43	-510.25
Book Value Growth (%)	--	2.07	5.65	-2.85	-2.61	-1.21

Valuation Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Price / Earnings	53.24	35.59	5.65	--	--	--
Price / Book Value	0.76	0.75	0.29	0.31	0.26	0.13
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	35.56	17.73	5.53	-10.49	-2.94	41.84
Close Price (₹)	5.30	5.38	2.04	2.07	1.76	0.95
High Price (₹)	6.53	7.49	2.61	2.07	1.85	1.44
Low Price (₹)	3.92	1.94	1.93	1.60	0.76	0.67
Market Cap (₹ Cr)	5.64	5.36	2.03	2.06	1.75	0.95

Solvency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Debt to Equity	--	--	--	--	--	--
Short term debt to equity ratio	--	--	--	--	--	--
Current Ratio	908.50	417.96	910.32	203.70	104.91	66.81
Quick Ratio	898.00	413.06	899.38	161.30	82.73	58.93
Interest Coverage	--	1,898.88	9,730.59	-150.47	-77.92	-52.55

Operating Efficiency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Debtors to sales (%)	--	--	1.18	23.99	46.23	108.41
Asset Turnover	0.00	0.00	0.19	0.01	0.13	0.15
Receivable days	--	--	4.44	1,190.67	319.62	224.96
Inventory Days	--	5,432.71	199.15	7,325.28	432.72	265.73
Payable days	--	--	4.02	278.92	26.13	89.43
Cash Conversion Cycle	--	--	199.57	8,237.03	726.21	401.26

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.