Other income drives UNIVPHOTO’s Rs 45.33 cr consolidated profit
Operating profit was Rs 0.80 cr, while Rs 45.82 cr of other income made up almost all pre-tax profit.
Filed 12 Aug 2026, 22:22 IST · after market close · UNIVPHOTO (UNIVPHOTO)
Key takeaways
- Other income of Rs 45.82 cr accounted for almost all of consolidated profit before tax of Rs 46.59 cr, making the Rs 45.33 cr net profit largely non-operating.
- Core operations generated Rs 0.80 cr of operating profit on Rs 5.48 cr revenue, leaving operating margin at 14.60%.
- A 2.70% tax rate further supported consolidated EPS of Rs 41.41 in Q1FY27.
Non-operating income dominated the profit statement
UNIVPHOTO’s consolidated net profit was driven mainly by Rs 45.82 cr of other income rather than its operating business. With profit before tax at Rs 46.59 cr, the reported Rs 45.33 cr net profit should be read primarily as an other-income outcome.
Operating costs absorbed most of revenue
Expenses of Rs 4.68 cr consumed most of the Rs 5.48 cr revenue, leaving Rs 0.80 cr of operating profit and a 14.60% operating margin. Interest was nil and depreciation was Rs 0.03 cr, so neither materially changed the gap between operating profit and profit before tax.
Low tax rate added to reported earnings
The 2.70% tax rate allowed most of the pre-tax profit to flow through to net profit and EPS of Rs 41.41. The company filed these consolidated results after market close, so there is no market reaction to assess yet.
Q1FY27 at a glance
Consolidated figures as filed with NSE — filed ahead of third-party databases, not yet independently cross-checked.
| Line item | Q1FY27 |
|---|---|
| Revenue | ₹5 cr |
| Other income | ₹46 cr |
| Expenses | ₹5 cr |
| Operating profit | ₹1 cr |
| Operating margin (%) | 14.60% |
| Interest | ₹0 cr |
| Depreciation | ₹0 cr |
| Profit before tax | ₹47 cr |
| Tax | ₹1 cr |
| Net profit | ₹45 cr |
| EPS (₹) | ₹41.41 |
What to watch
- Whether operating margin holds above 14.60%.
- The split between Rs 45.82 cr of other income and Rs 0.80 cr of operating profit.
- Whether the tax rate remains close to 2.70%.