Plesae find attached unaudited Financial Results for the quarter ended 30th June, 2026 as per the pdf file annexed.

UNIVERSAL ARTS LIMITED CIN: L22300MH1995PLC091082 GANPATI BHAVAN, 157 FLOOR, M. G. ROAD, GOREGAON WEST MUMBALI - 400062 *Tel: 28748995/28749001 *Email - universalartslimitedi@hotmail.com *Web: www.universal-art.in August 13,2026 The Manager The BSE Limited P.]. Tower, Dalal Street, Fort, Mumbai 400 001 Ref: Scrip Code - 532378 Subject: Submission of Un-Audited Financial Results for the Quarter Ended June 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 ended June 30, 2026 along with the Limited Review Report issued by Statutory Auditors, as approved by the Board of Directors in their meeting held on August 12, 2026. Please find enclosed the following documents: 1. Un-Audited Financial Results (Standalone and Consolidated) for the quarter June 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 Manishoss e QS"‘LM’G‘ Girish s " u,//\(, shah me ((StMumealE Manish Shah 4 (S Managing directo’ DIN: 00434171 B. L. DASHARDA & ASSOCIATES CHARTERED ACCOUNTANTS INDIA INDEPENDENT AUDITOR’S REVIEW REPORT ON THE QUARTERLY 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" June, 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”). 2) 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: 12A ugust, 2026 UDIN No: 26112489DUNKEG5468 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 STANDALOUNNEA UDITED FINANCIAL RESULTS FOR THE QUARTER NDED 3UTH JUNE 2026 UNDER IND AS Partioulurs STANDALONE (s [nlalis) Quarter ended Year Ended 300k June'26 | 31sMar'26 | 30ch June'2s | 31v Mar'26 (Cusudited) | (Audited) | (Unaudited) | (Audited) 0 [Revenus fom operations 5 S ~ g it Other Income a7 287 1662 6.0 i Towlincome (1 +11) 177 287 16.62 3690 n Expenses o] (Cost of Material cansumed - - - . ] urchase of stock i rade - . 1) (Changes in Inventories - 1 L inployee beneits expen 282 266 1953 i Fiamee Cosis . - 004 21 Depreciation and amortisation expese s i o i ) [Other espenses 237 261 2 1060 [Total Expenses (1) 523 530 a1 v P vofiviLoss) before Exceptionst items and Tax (111 - 1V) 1104 (2.43) 1168 vr Exccqions Hems - - B v [Profit(Loss) before tas (V - VI) 1194 .43 1168 1560 vir Tox expens 1 (Curren: Tax. . 057 - 037 o] [Deferted Tax - 47 - 479 ix Profit(Lofsrso)m continuing operat(ViII o- nVILsI) 1194 ) 1168 1044 x (Other Comprehensive ncome. - - = - Xt Total Compreheusive Lucome for the period (IX = X) 1194 (2:59) 168 1044 o [Eauity Share Capital (Face Value R10 per Share) 996,99 996,99 9699 996,99 N0 |Other Equity Excluding Revatuation Reserses nsp oe halance sheet - - - .36, lof previous accounting year it [Earnings per cquity share (for coninuing operation): () Basic 012 (©08) 01 010 () Diuted 012 ©08)| 01 010 For and on bel PManis h | seurens,G Shah e [UDIN: 26112489DUNKE Manish Shah Place : Mumbai DIN: 00434171 [Date: 12th August, 2026 Managing Director INOTES : | The Unaudited Standalone Finaacial Results have been prepured in accordance with the recognition and measurement principles provided in Indian Accounting Standards (IndAS 34). the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and ange Board of India (SEBII under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, [SEBI (LODR) Regulations. 2015] as 2 Since the Company is operating only in one segment, the question of reporting segment-wise revenue as defined under IND Accounting Standard AS-108 does not arise. 3 Due to carry forward losses no provision for Current and Deferred fax has been made. 4 Figures for the previous Period/ Year have been re-grouped’ reworked/ re-tmanged wherever necessary, to make them comparable. 5 The figures for the quarter ended 31st March, 2026 are the balancing figures between the audit ures in respect of the full financial year and the reviewed year-to-date figures up to third quateorf the respective inuncial year G The above results have been reviewed and recommended by the Audit Committee and approved by the Board of| Directors in their meeting held on 12th August, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results in terms of Regulation 33 of SEBI (Lisiing Obligations and Disclosure Requirements) Regulations, 2015, For and on behuofl tfhe Bourd 5 Manish oo GSirish ;s::mu_:z 127, \ Place : Mumbai DIN: 00434171 aJ~ [Date: 12th August, 2026 R B. L. DASHARDA & ASSOCIATES CHARTERED ACCOUNTANTS INDIA INDEPENDENT AUDITOR’S REVIEW REPORT ON THE QUARTERLY UNAUDITED CONSOLIDATED FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LIST [Showing first 8,000 characters — download PDF for full document]