💰 Financial Performance

Revenue Growth by Segment

Not disclosed in available documents; the company reports having no separate reportable segments.

Geographic Revenue Split

Not disclosed; the company's registered office is in Mumbai, Maharashtra.

Profitability Margins

Net Profit Margin is negative; the company reported a Net Loss of INR 20.84 Lakhs in FY25, which was a 70.67% improvement from the INR 71.07 Lakhs loss in FY24. However, H1 FY26 loss of INR 24.94 Lakhs represents a 5095% increase over the H1 FY25 loss of INR 0.48 Lakhs.

EBITDA Margin

Negative; Operating loss before working capital changes was INR 24.94 Lakhs for H1 FY26, compared to a loss of INR 0.33 Lakhs in H1 FY25.

Capital Expenditure

Historical Capex is negligible; Depreciation on Property, Plant, and Equipment was only INR 0.03 Lakhs in FY25, down 76.9% from INR 0.13 Lakhs in FY24.

Credit Rating & Borrowing

Not disclosed; Total current liabilities were INR 6.44 Lakhs as of March 31, 2025.

⚙️ Operational Drivers

Raw Materials

Not disclosed; the company operates in the food sector but specific raw materials are not listed.

Capacity Expansion

Current installed capacity is near zero based on Property, Plant, and Equipment values of INR 0.00 Cr (listed as 000 in standalone results); no expansion plans disclosed.

Raw Material Costs

Not disclosed; Sundry balances written off decreased by 99.7% from INR 48.14 Lakhs in FY24 to INR 0.12 Lakhs in FY25.

Manufacturing Efficiency

Not disclosed; depreciation levels suggest minimal to no active manufacturing operations.

📈 Strategic Growth

Expected Growth Rate

Not disclosed

Growth Strategy

Not disclosed; the company is currently focused on financial reporting and board restructuring following significant director resignations in October 2025.

Products & Services

Food products (specific categories such as processed foods or staples are not disclosed).

Brand Portfolio

Univa Foods

🌍 External Factors

Industry Trends

The food industry is growing at approximately 10-12% annually in India, but Univa Foods is positioned poorly due to financial insolvency and a 5095% spike in H1 FY26 losses.

Competitive Landscape

Not disclosed; the company faces competition from both organized and unorganized food processing players.

Competitive Moat

No durable moat identified; the company faces extreme financial distress with a negative net worth of INR 15.08 Cr and no reported proprietary technology or brand leadership.

Macro Economic Sensitivity

Not disclosed; however, the company is highly sensitive to capital market regulations and going concern requirements.

⚖️ Regulatory & Governance

Industry Regulations

Subject to food safety standards and Companies Act requirements; the company recently underwent a significant board change with the resignation of two Independent Directors (Prasoon Mishra and Gayathri Srinivasan Iyer) in October 2025.

Taxation Policy Impact

Not disclosed; the company is reporting losses and has no current tax liability.

⚠️ Risk Analysis

Key Uncertainties

Going Concern Risk: The company has a negative net worth of INR 15.08 Cr and accumulated losses of INR 43.63 Cr, creating high uncertainty regarding its future viability.

Geographic Concentration Risk

Operations are concentrated in Maharashtra, India.

Technology Obsolescence Risk

High risk due to lack of investment in modern food processing equipment (PPE near zero).

Credit & Counterparty Risk

Trade receivables were not reported as a significant asset in the FY25 balance sheet.