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Universal Office Automation Limited Earnings Release 2026
64183_rns_2026-05-29_071d459c-79a0-4f88-9035-71bdaf35605f.pdf
Earnings Release
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UNIVERSAL OFFICE AUTOMATION LIMITED
CIN: L34300DL1991PLC044365
Registered Office: 806, Sidharth, 96, Nehru Place,
New Delhi – 110019, India; 011- 26444812
www.uniofficeautomation.com | [email protected]
29th May, 2026
To,
BSE Limited
Phirojze Jeejeebhoy Towers
Dalal Street,
Mumbai - 400 001
BSE Scrip Code: 523519
BSE Symbol: UNIOFFICE
Sub: Outcome of the Board Meeting held on 29th May, 2026
Ref.: Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”): Consideration and approval of Audited financial results for the Quarter and year ended 31st March 2026.
Dear Sir/Madam,
This is continuation of our letter dated 20th May, 2026 and pursuant to Regulation 33 and other applicable provisions of the Listing Regulations, we wish to inform you that the Board of Directors of Universal office Automation Limited (“the Company”) at their meeting held today i.e. 29th May, 2026, inter-alia, considered and approved the Audited financial results for the quarter and year ended 31st March, 2026, as reviewed and recommended by the Audit Committee at its meeting held today.
The Audited financial results along with the Report of the Statutory Auditor are enclosed as Annexure-I. Declaration with respect to Auditor’s Report with an unmodified opinion for the year ended on 31st March 2026 is enclosed.
The said meeting commenced at 3:00 P.M. and concluded at 4:00 P.M.
We are also arranging to get the aforesaid Audited financial results published in English and in Hindi Daily Newspaper.
You are requested to kindly take the above information on your record.
Thanking You,
For Universal Office Automation Limited
Jasbir Singh Marjara
Digitally signed by
Jasbir Singh Marjara
Date: 2026.05.29
16:05:51 +05'30'
Jasbir Singh Marjara
Company Secretary & Compliance Officer
ACS41879
UNIVERSAL OFFICE AUTOMATION LIMITED
CIN: L34300DL1991PLC044365
Registered Office: 806, Sidharth, 96, Nehru Place,
New Delhi – 110019, India; 011- 26444812
www.uniofficeautomation.com | [email protected]
29th May, 2026
To,
BSE Limited
Phirojze Jeejeebhoy Towers
Dalal Street,
Mumbai - 400 001
BSE Scrip Code : 523519
BSE Symbol : UNIOFFICE
Sub: Declaration on un — modified opinion on the Audited Financial Statement for the financial year ended on 31st March, 2026
Dear Sir (s),
In pursuance with SEBI Circular No CIR /CFD/ CMD/ 56/2016 dated May 27, 2016; We hereby declare that M/s. V. Nagarajan & Co., Chartered Accountants, the Statutory Auditors of the Company, have issued an unmodified audit opinion on the financial statements of the Company for the financial year ended 31st March, 2026.
The above is for your reference & record please.
Thanking You,
For Universal Office Automation Limited
Jasbir Singh
Marjara
Digitally signed by
Jasbir Singh Marjara
Date: 2026.05.29
16:06:35 +05'30'
Jasbir Singh Marjara
Company Secretary & Compliance Officer
ACS41879
CA
INDIA
V NAGARAJAN & CO.
Chartered Accountants
Independent Auditor’s Report
To the Board of Directors of Universal Office Automation Limited
Report on the audit of the Annual Financial Results
Opinion
We have audited the accompanying annual financial results of Universal Office Automation Limited (hereinafter referred to as the “Company”) for the quarter and year ended 31 March 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid annual financial results:
a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the year ended 31 March 2026.
Basis of Opinion
We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results.
Management’s and Board of Directors’ Responsibilities for the Standalone Annual Financial Results
These standalone annual financial results have been prepared on the basis of the standalone annual financial statements.
The Company’s Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance
C-1120-1121, 11th Floor, Tower C KLI Noida One Block-B, Sector-62, Noida-201 309, Uttar Pradesh, India. Ph: 91-124-407
8742-44|6-3-1191-1196, 2nd Floor, Brij Tarang Towers, Kundanbagh Colony, Begumpet, Hyderabad, Telangana, 500016, India Ph:9395328742 E-mail: [email protected]| website: - www.vnc.co.in
V NAGARAJAN & CO.
V NAGARAJAN & CO.
Chartered Accountants
Continuation Sheet
with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone annual financial results, the Management and the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone annual financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the annual financial results made by the Management and Board of Directors.
-
Conclude on the appropriateness of the Management and Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the standalone annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the standalone annual financial results, including the disclosures, and whether the standalone annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.
C-1120-1121, 11th Floor, Tower C KIJ Noida One Block-8, Sector-62, Noida-201 309, Uttar Pradesh, India. Ph: 91-124-407
8742-44|6-3-1191-1196, 2nd Floor, Brij Tarang Towers, Kundanbagh Colony, Begumpet, Hyderabad, Telangana, 500016, India Ph:9395328742 E-mail: [email protected] | website: - www.vnc.co.in
V NAGARAJAN & CO.
Chartered Accountants
Continuation Sheet
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The annual financial results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published audited year to date figures up to the third quarter of the current financial year.
For V Nagarajan & Co.
Chartered Accountants
FRN: 004879N
Sandeep Sharma
Partner
M. No. 514068
UDIN: 26525361AVFHBN2484
Place: New Delhi
Date: May 29th, 2026
C-1120-1121, 11th Floor, Tower C KLJ Noida One Block-B, Sector-62, Noida-201 309, Uttar Pradesh, India. Ph: 91-124-407 8742-44|6-3-1191-1196, 2nd Floor, Brij Tarang Towers, Kundanbagh Colony, Begumpet, Hyderabad, Telangana, 500016, India Ph:9395328742 E-mail: [email protected]| website: - www.vnc.co.in
UNIVERSAL OFFICE AUTOMATION LIMITED
Regd.Off.: 806,Siddharth,96, Nehru Place, New Delhi 110 019
CIN: L34300DL1991PLC044365
Website: (www.uniofficeautomation.com);email:[email protected] Phone No: 011-26444812
Statement of Standalone Audited Financials Results for the quarter and year ended 31 March, 2026
| S. No. | Particulars | Standalone (Rs. In Lakhs) | ||||
|---|---|---|---|---|---|---|
| Three Months ended | Year to Date | |||||
| 31 March 2026 | 31 December 2025 | 31 March 2025 | 31 March 2026 | 31 March 2025 | ||
| Audited | Un-Audited | Audited | Audited | Audited | ||
| 1 | Income | |||||
| Revenue From Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Other Income | 3.58 | 2.30 | 4.19 | 11.06 | 12.95 | |
| Total Income from operations | 3.58 | 2.30 | 4.19 | 11.06 | 12.95 | |
| 2 | Expenses | |||||
| Cost of materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (a) | Purchase of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (c) | Employee benefits expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (d) | Finance costs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (e) | Depreciation and amortisation expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (f) | Other expenses | 2.19 | 2.70 | 2.63 | 11.59 | 21.53 |
| Total expenses | 2.19 | 2.70 | 2.63 | 11.59 | 21.53 | |
| 3 | Profit/(Loss) before exceptional items and Tax (1 - 2) | 1.39 | (0.40) | 1.56 | (0.53) | (8.58) |
| Exceptional Items Loss / (Gain) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 4 | Profit/(Loss) before tax (3 - 4) | 1.39 | (0.40) | 1.56 | (0.53) | (8.58) |
| 5 | Tax expense / (Credit) | |||||
| (a) Current tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 6 | (b) Tax for earlier years | 0.00 | 0.00 | 0.00 | 0.00 | 4.50 |
| (c) Deferred tax | 0.63 | 0.00 | 0.00 | 0.63 | 0.00 | |
| 7 | Net Profit/(Loss) for the period (5 - 6) | 0.76 | (0.40) | 1.56 | (1.16) | (8.58) |
| 8 | Other comprehensive income | |||||
| A (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 9 | (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| B (i) Items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 10 | Total other comprehensive income, net of income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total comprehensive income for the period (7+8) | 0.76 | (0.40) | 1.56 | (1.16) | (8.58) | |
| 11 | Paid-up equity share capital (Face value per share in Rs. 10/-) | 1465.27 | 1465.27 | 1465.27 | 1465.27 | 1465.27 |
| 12 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | (1286.42) | (1285.39) | |||
| 13 | Earnings per share (of Rs 10/- each) (not annualised): | |||||
| (a) Basic | 0.01 | (0.00) | 0.01 | (0.01) | (0.06) | |
| (b) Diluted | 0.01 | (0.00) | 0.01 | (0.01) | (0.06) |
Notes
1. After recommendation by the Audit Committee, these results have been approved and taken on record by the Board of Directors at its meeting held on 29th May, 2026. The statutory auditors have issued audit report on these results.
2. Financial Results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards (Rules), 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013.
3. Figures for previous periods have been regrouped and rearranged, wherever necessary, to conform with the relevant current period's classification.
4. The figures of 3 months ended 31.03.2026 and corresponding 3 months ended 31.03.2025 are the balancing figures between the audited figures in respect of the full financial year and the year to date figures up to the third quarter of the respective financial years, which were subjected to limited review.
5. The Company has significant accumulated losses and has incurred losses of Rs. 1.16 lakhs during the current year and 8.58 lakhs in the previous year. The Company's net worth is fully eroded and the current assets exceed its current liabilities by Rs 131.68 lakhs as at March 31, 2026. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the company's ability to continue as a going concern. The management has carried out an assessment of the Company's financial performance and thus obtained a letter providing comfort of financial support from the Promoter Group. If required to meet its liabilities. The Company has prepared its financial statements on going concern basis of accounting keeping in view the financial support from the Promoter Group.
For and on behalf of V Negarajan & Co.
Chartered Accountants
Partner Sandefy Sharma
Membership No. 027361
UIN: 2652536/INFMBN2484
Date: 29-05-2026
Place: New Delhi
For Universal Office Automation Limited
Sandikumar Shrivastava
Managing Director
DIN: 00259961
UNIVERSAL OFFICE AUTOMATION LIMITED
Regd.Off.: 806,Siddharth,96, Nehru Place, New Delhi 110 019.
CIN: L34300DL1991PLC044365
Website: (www.uniofficeautomation.com);email:[email protected] No: 011-26444812
Rs in lakhs
Statement of Assets and Liabilities as on 31st March 2026
| Particulars | Year Ended | |
|---|---|---|
| 31 March 2026 | 31 March 2025 | |
| ASSETS | Audited | Audited |
| Non-current assets | ||
| Property, plant and equipment | 1.07 | 1.07 |
| Financial assets | ||
| Investments | 45.87 | 43.37 |
| Other tax assets | 0.85 | 0.89 |
| Total non-current assets | 47.80 | 45.33 |
| Current assets | ||
| Financial assets | ||
| Cash and cash equivalents | 133.97 | 137.24 |
| Other Current Assets | - | 0.02 |
| Total current assets | 133.97 | 137.26 |
| Total assets | 181.77 | 182.59 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 1,465.27 | 1,465.27 |
| Other equity | (1,286.42) | (1,285.29) |
| Total equity | 178.84 | 179.98 |
| Non-current liabilities | ||
| Deferred tax liabilities (net) | 0.63 | - |
| Current liabilities | ||
| Financial liabilities | ||
| Trade payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 0.69 | 0.64 |
| (ii) Total outstanding dues of creditors other than micro enterprises and | 0.39 | 0.51 |
| Other current liabilities | 1.22 | 1.46 |
| Total current liabilities | 2.30 | 2.61 |
| Total liabilities | 2.93 | 2.61 |
| Total equity and liabilities | 181.77 | 182.59 |
For and on behalf of V.Nagarajan & Co.
Chartered Accountants
Partner- Sandeep Sharma
Membership No.-525361
VDIN: 26525361AUF HBN2U BY
Date: 29-05-2026
Place: New Delhi
For Universal Office Automation Limited
Sunil Kumar Shrivastava
Managing Director
DIN: 00259961
UNIVERSAL OFFICE AUTOMATION LIMITED
Regd Off.: 806,Siddharth,96, Nehru Place, New Delhi 110 019.
CIN: L34300DL1991PLC044365
Website: (www.uniofficeautomation.com)email:[email protected] No: 0120-6186000
Cash flow Statement for the year ended 31 March 2026
| | For the year ended
31 March 2026 | For the year ended
31 March 2025 |
| --- | --- | --- |
| (A) Cash flow from operating activities | | |
| Profit/ (loss) before tax | (0.53) | (8.58) |
| Adjustments for: | | |
| Provision for diminution of Asset | - | (1.07) |
| (Gain)/ loss on fair valuation of investments | (2.51) | (3.01) |
| Interest income | (8.55) | (8.83) |
| Operating profit/ (loss) before working capital changes | (11.59) | (21.49) |
| Movement in working capital | | |
| Other current assets | 0.02 | 6.18 |
| Trade payables | (0.07) | 0.15 |
| Other current liabilities | (0.24) | 0.10 |
| Cash flow from operating activities post working capital changes | (11.86) | (15.06) |
| Income tax paid (net) | 0.04 | 0.00 |
| Net cash flow from operating activities (A) | (11.82) | (15.06) |
| (B) Cash flows from investing activities | | |
| Interest on deposit | 8.55 | 8.83 |
| (Investment)/ Redemption of fixed deposit | - | - |
| Investment in mutual funds | 0.00 | 0.09 |
| Net cash flows used in investing activities (B) | 8.55 | 8.92 |
| (C) Cash flows from financing activities | | |
| Repayment of long term borrowings | 0.00 | 0.00 |
| Net cash used in financing activities (C) | 0.00 | 0.00 |
| Total (A) + (B) + (C) | (3.27) | (6.14) |
| Opening balance of cash & cash equivalents | 137.24 | 143.39 |
| Closing balance of cash & cash equivalents* | 133.97 | 137.24 |
| Net increase/ (decrease) in cash and cash equivalents | (3.27) | (6.15) |
Note: The above statement of Cash Flow has been prepared under the 'Indirect Method' as set out in Ind AS 7, 'Statement of Cash Flows'.
The accompanying notes form an integral part of the financial statements.
This is the Cash Flow Statement referred to in our report of even date.
For and on behalf of V Nagarajan & Co.
Chartered Accountants
Partner- Sandeep Sharma
Membership No.-525361
For and on behalf of Board of Directors of
Universal Office Automation Limited
Samil Kumar Shrivastava
Managing Director
DIN: 00259961
Place: New Delhi
Date: 29-05-2026