Please find enclosed herewith the documents as mentioned below. 1. Unaudited Financial Results (Standalone and consolidated) for the quarter and year ended September 30, 2026. 2. Limited review report (Standalone and Consolidated) issued by the Statutory Auditors.

UNIVERSAL ARTS LIMITED CIN: L22300MH1995PLC091082 GANPATI BHAVAN, 15T FLOOR, M. G. ROAD, GOREGAON WEST MUMBALI - 400062 *Tel: 28748995/28749001 *Email - universalartslimited@hotmail.com *Web: www.universal-art.in October 13,2026 The Manager The BSE Limited P.]. Tower, Dalal Street, Fort, Mumbai 400 001 Ref: Scrip Code - 532378 Subjec't: Submission of Un-Audited Financial Results for the Quarter and half year ended September 30, 2026 of Universal Arts Limited Dear Sir / Madam, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the Un-Audited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026 along with the Limited Review Report issued by Statutory Auditors, as approved by the Board of Directors in their meeting held on October 12, 2026. Please find enclosed the following documents: 1. Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026. 2. Limited Review Report (Standalone and Consolidated) issued by the Statutory Auditors. We confirm that the financial results have been submitted in XBRL format separately, as required. You are requested to take the above on record and oblige. Thanking you. Yours faithfully, For UNIVERSAL ARTS LIMITED ManISh Digitally signed by Girish B Shah e Manish Shah Managing director DIN: 00434171 B. L. DASHARDA & ASSOCIATES CHARTERED ACCOUNTANTS S 1A INDEPENDENT AUDITOR’S REVIEW REPORT ON THE QUARTERLY AND HALF YEARLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Review Report to The Board of Directors, Universal Arts Limited, (Formerly Goldmines Media Ltd), Mumbai. 1) We have reviewed the accompanying Statement of Unaudited Standalone Financial Result of Universal Arts Limited (“the Company”) for the quarter ended 30" September, 2026 (“the Statement”) , being submitted by Company to the Stock Exchange viz. BSE Limited (“BSE”) and The National Stock Exchange of India Limited (“NSE”) pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulation”), read with SEBI Circular No. CIR/CFD/CMD1/44/2019 dated 29 March, 2019 (“the Circular”). 8& The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, “Interim Financial Reporting”, (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular is the responsibility of the Company’s management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3) We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of Entity “(“the Standard”), issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 022-28546775 Email ID: office2854(@gmail.com B. L. DASHARDA & ASSOCIATES CHARTERED ACCOUNTANTS INDIA 4) Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, read with the circular, including the manner in which it is to be disclosed or that it contains any material misstatement. For and on behalf of B. L. Dasharda & Associates Chartered Accountants F.R.No.: 112615W CA Sushant Mehta Partner Membership Number: 112489 Place: Mumbai Date: 12 October, 2026 UDIN No: 26112489SPPJXZ4601 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 022-28546775 Email ID: office2854(@gmail.com STANDALONE UNAUDILED FINANCIAL RESUFLORT TSHE QUARTER ENDED 30093026 R I k) Fartotors Quarter cnded Hall Vear Ended Veur Ended 30w 2136 | 56 Seovenber 2035] 30 Seprember 2070] 50 Setember 203531 Ml 2026 = 0 i) nndied) | (Uatied) Gudred) n e o 707 0 1560 sos0 1 Totalicome 1+ 11) o 790 034 3690 v Expenses 1 Cost o Materi consuuud b Disectbraduciion expenses ol Puchie of sosk intrade . 5 e u catories . " 5 [Euployee beneitsexpense w6 25 2 515 s 055 b Fice Conte ot Al Depreciation a wsontisation espense 00 v a0 ) Other eperses 268 3 o S5 0.0 Tofal Expenses 1Y) 4 sas 8 1156 2 v [Profbeifotre E(xeLeptoionwst) fe rs and Tax (11 - IV) @) fren b 815 160 i Esceptona e VI [ProfiuiLosy before tax (v - VT) o) 1194 27 a8 1305 w56 Vi [T expee o) Curren T 037 11 Detened Tox . 1 i ProficiLos) from contlauing operations (VIL - VI @) e 7 18 195 0 x Oter Conprelensive Jicome . - xi Total ComprIencbomee fonr sthei pverleod (X+ X) 6 1194 237 m 1355 1044 X1 [Fqulty Shace Capital (Face Value R0 per Skare) 9969 0659 99699 959 9699 90,99 Ouher Fauiy Fxcluding Revatuation Reserves 1 por o - atance sheet of preslous accountug year - - - entsy 7389 o) Earaings per cquity share (r contiouing aperation): ) B 00| oo i o0 b Diied wo) oas 01 010 For and on belielf of the Bamd 2 : Manish RS . Ny Girish Shah %% 52 UDIN: 26112489SPPIXZ4601 Masish Stal Place :M uanbai PN B4 [Date: 1208 Ostober, 26 Managing Disector B. L. DASHARDA & ASSOCIATES CHARTERED ACCOUNTANTS INDIA INDEPENDENT AUDITOR’S REVIEW REPORT ON THE QUARTERLY AND HALF YEARLY UNAUDITED CONSOLIDATED FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Review Report to The Board of Directors, Universal Arts Limited, (Formerly Goldmines Media Ltd), Mumbai. 1) We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of UNIVERSAL ARTS LIMITED (‘the Company’), comprising its subsidiary together, (‘the Group’) for the quarter ended 30™ September, 2026 (‘the Statement’), attached here with, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended (‘the Regulation”) read with SEBI Circular No. CIR/CFD/CMD1/44/2019 dated 29 March, 2019 (“the Circular”). 2) This statement, which is the responsibility of the Parent's Management and approved by the Parent’s Board of Directors in their meeting held on 12t October, 2026 has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standards 34, “Interim Financial Reporting”, (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant Rules issued thereunder and other accounting principles generally accepted in India, read with the Circular. Our responsibility is to express a conclusion on the Statement based on our review. 3) We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Tinancial Information Performed by the Independent Auditor of Entity “(“the Standard”), issued by the Institute of Chart [Showing first 8,000 characters — download PDF for full document]