Universal Partners Limited announced unaudited earnings results for the second quarter and six months ended December 31, 2016. For the quarter, the company's total revenue was GBP 105,654 compared with GBP 48,984 for the previous quarter ended September 30, 2016. Operating loss was GBP 176,955 compared with GBP 117,752 for the previous quarter ended September 30, 2016. Loss before tax was GBP 176,955 compared with GBP 121,469 for the previous quarter ended September 30, 2016. Loss for the period was GBP 176,955 or 0.24 pence per basic and headline loss per share compared with GBP 121,469 or 0.17 pence per basic and headline loss per share for the previous quarter ended September 30, 2016. Net cash flows used in operating activities was GBP 452,119 compared with net cash flows generated from operating activities of GBP 249,012 for the previous quarter ended September 30, 2016. For the six months, the company reported total revenue of GBP 154,638, operating loss of GBP 294,707, loss before tax of GBP 298,424, loss for the period of GBP 298,424 or 0.41 pence per basic and headline loss per share, net cash flows used in operating activities of GBP 203,107.