Integrated Filing — IndAS



General information about company
Scrip Code 532351
NSE Symbol AKSHOPTFBR
MSEI Symbol NOTLISTED
ISIN INE523B01011
Name of company AKSH OPTIFIBRE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   14:30:00
End date and time of board meeting 08-Aug-2025   17:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no defaults on Loans and Debt Securities applicable to the entity.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 269130000
Other income 3226000
Total income 272356000
2 Expenses
(a) Cost of materials consumed 176676000
(b) Purchases of stock-in-trade 2661000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5446000
(d) Employee benefit expense 47099000
(e) Finance costs 18123000
(f) Depreciation, depletion and amortisation expense 26994000
(f) Other Expenses
1 Other Expense 44405000 44405000
Total other expenses 44405000
Total expenses 321404000
3 Total profit before exceptional items and tax -49048000
4 Exceptional items -677000
5 Total profit before tax -49725000
6 Tax expense
7 Current tax 0
8 Deferred tax -12130000
9 Total tax expenses -12130000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -37595000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -37595000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -37595000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 813490000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.23
Diluted earnings (loss) per share from continuing operations -0.23
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.23
Diluted earnings (loss) per share from continuing and discontinued operations -0.23
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The Standalone financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable The same have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 08 2025 n2 The Company has foreign currency payable and receivable balances which are outstanding for more than the period as prescribed in Foreign Exchange Management Act The Company has already applied for necessary extension in consultation with RBI Consultant Management does not expect any material implication on account of delays under the existing regulations n3 During the quarter the Company has accounted for non cenvatable duty liability amounting to Rs 105.61 lakhs under the Advance Authorization schemes due to non fulfilment of conditions of advance authorizations Additionally the Company has not accounted for interest aggregating to Rs 1951.70 lakhs and cenvatable duty aggregating to Rs 840.19 lakhs in respect of the Advance Authorization scheme and Export Promotion Capital Goods EPCG schemes till June 30 2025 Management believes that these outstanding liabilities are expected to be resolved under the Governments amnesty scheme on a principal duty basis. Accordingly these amounts have not been recognized in the financial statements pending resolution under the amnesty framework n4 Pursuant to the Notice received from Union Bank Of India under section 13 sub section 4 of SARFAESI Act 2002 the company has filed stay Application SA before Debt Recovery Tribunal DRT Jaipur The Honble Tribunal has granted Interim stay and referred the matter for mediation Based on an independent evaluation carried out by an external professional firm the outstanding balance payable to UBI as per books does not align with the balance reflected in the banks records The company has during the quarter received a notice from HDFC Bank under Section 13 sub section 2 of SARFAESI Act 2002 dated July 03 2025 for claim amount of Rs. 3663 lakhs The Company is seeking suitable legal advice including discussions with the bank for the One Time Settlement OTS of the outstanding dues and will take all necessary actions to protect interests of all stakeholders n5 The figures of the previous periods or year have been re grouped reclassified to render them comparable with the figures of the current period



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manufacturing 171403000 171403000
2 Services 97727000 97727000
Total Segment Revenue 269130000
Less: Inter segment revenue
Revenue from operations 269130000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing -20395000 -20395000
2 Services -4527000 -4527000
Total Profit before tax -24922000
i. Finance cost 18123000 18123000
ii. Other Unallocable Expenditure net off Unallocable income 6680000 6680000
Profit before tax -49725000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 1295335000 1295335000
2 Services 551465000 551465000
Total Segment Asset 1846800000 1846800000
Un-allocable Assets 452244000 452244000
Net Segment Asset 2299044000 2299044000
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 1111186000 1111186000
2 Services 299172000 299172000
Total Segment Liabilities 1410358000 1410358000
Un-allocable Liabilities 33312000 33312000
Net Segment Liabilities 1443670000 1443670000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income