Universus Photo Imagings' Q2 FY 2025-26 Quarterly Results

Result Summary

• Universus Photo Imagings Ltd reported a 38.9% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 62.2%.
• Its expenses for the quarter were down by 2.5% QoQ and 20.1% YoY.
• The net profit increased 52.5% QoQ and decreased 112.4% YoY.
• The earnings per share (EPS) of Universus Photo Imagings Ltd declined at 23.71 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Universus Photo Imagings Ltd is a company whose main operations are within the photo imaging industry. The company is known for producing and distributing photographic papers and related materials. This industry focuses on the production, innovation, and distribution of imaging products and services, which can include specialty papers and other imaging solutions. As of the latest quarter, there are no significant publicly available developments regarding Universus Photo Imagings Ltd that have been provided for this analysis.

Revenue

In the second quarter of fiscal year 2026 (Q2FY26), Universus Photo Imagings Ltd reported a total income of ₹9.77 crores. This represents a decline of 38.9% quarter-over-quarter from the first quarter of fiscal year 2026 (Q1FY26), where the total income was ₹16.00 crores. On a year-over-year basis, comparing Q2FY26 to the second quarter of fiscal year 2025 (Q2FY25), the revenue decreased significantly by 62.2% from ₹25.82 crores. This substantial decrease in revenue indicates challenges in maintaining or growing income levels over the periods in question.

Profitability

Profitability metrics for Universus Photo Imagings Ltd in Q2FY26 reflect a challenging financial performance. The Profit Before Tax (PBT) for Q2FY26 was ₹4.37 crores, marking a decline of 58.2% from the ₹10.46 crores reported in Q1FY26, and a 77.1% decline from the ₹19.06 crores recorded in Q2FY25. The company recorded a Profit After Tax (PAT) of -₹25.96 crores in Q2FY26, which is a deterioration from the loss of -₹17.02 crores in Q1FY26. The year-over-year PAT comparison shows a stark contrast from a profit of ₹209.01 crores in Q2FY25. Earnings Per Share (EPS) mirrored the PAT trend, with a value of -₹23.71 in Q2FY26 compared to -₹15.55 in Q1FY26 and ₹190.94 in Q2FY25.

Operating Metrics

The company's total expenses in Q2FY26 were ₹5.40 crores, demonstrating a slight decrease of 2.5% from the previous quarter, Q1FY26, where expenses were ₹5.54 crores. When compared to Q2FY25, there was a reduction of 20.1% in total expenses from ₹6.76 crores. The tax liability in Q2FY26 was reported as a credit of -₹1.84 crores, which contrasts with a tax expense of ₹1.54 crores in Q1FY26 and ₹4.81 crores in Q2FY25. This unusual tax credit in Q2FY26, when juxtaposed with the previous periods, suggests a notable variance in tax handling or accounting for the period.