| Scrip Code | 530135 |
|---|---|
| NSE Symbol | OPTIEMUS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE350C01017 |
| Name of company | OPTIEMUS INFRACOM LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Telecommunication Products |
| Start date and time of board meeting | 14-11-2025 13:30:00 |
| End date and time of board meeting | 14-11-2025 15:55:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 11-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.optiemus.com/policies/Policy_on%20Materiality_of_Related_Party_Transactions_and_Dealing_with_Related_Party_Transaction.pdf |
| 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? | Yes |
| No. of times funds raised during the quarter | 2 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 25,135.79 | 38,609.86 | |
| Other income | 38.71 | 41.65 | |
| Total income | 25,174.50 | 38,651.51 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 24,287.80 | 36,913.26 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (662.97) | (662.88) |
| (d) | Employee benefit expense | 141.51 | 270.30 |
| (e) | Finance costs | 2.39 | 5.51 |
| (f) | Depreciation, depletion and amortisation expense | 4.25 | 8.60 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 487.21 | 823.90 |
| Total other expenses | 487.21 | 823.90 | |
| Total expenses | 24,260.19 | 37,358.69 | |
| 3 | Total profit before exceptional items and tax | 914.31 | 1,292.82 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 914.31 | 1,292.82 |
| 6 | Tax expense | ||
| 7 | Current tax | 327.20 | 420.90 |
| 8 | Deferred tax | 1.11 | 1.20 |
| 9 | Total tax expenses | 328.31 | 422.10 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 586.00 | 870.72 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 586.00 | 870.72 |
| 17 | Other comprehensive income net of taxes | 1.41 | 0.97 |
| 18 | Total Comprehensive Income for the period | 587.41 | 871.69 |
| 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 | 8,820.96 | 8,820.96 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 0.67 | 0.99 | |
| Diluted earnings (loss) per share from continuing operations | 0.65 | 0.97 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.67 | 0.99 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.65 | 0.97 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes 1. These financial results have been prepared in accordance with the Companies Indian Accounting Standard Rules 2015 as amended Ind AS prescribed under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended Listing Regulations. 2.Segment Reporting The Company publishes standalone financial results along with the consolidated financial results. In accordance with Ind AS 108 Operating Segments the Company has disclosed the segment information in the consolidated financial statements. Accordingly the segment information is given in the consolidated financial results of Optiemus Infracom Limited and its subsidiaries for the quarter ended September 30 2025. 3.The figures for the last quarter results are the balancing figures between the unaudited figures in respect of the quarter and half year ended on September 30 2025 and published year to date figures up to the first quarter of the respective financial year. 4.The unaudited standalone financial results for the quarter ended September 30 2025 of the company are available on the companys website www.optiemus.com Bombay Stock exchanges website www.bseindia.com and National Stock exchanges website www.nseindia.com. 5.Previous period figures have been regrouped reclassified where necessary to confirm with the current periods presentation for the purpose of comparability. 6.The unaudited standalone financial results have been reviewed by the Audit Committee and were approved by the Board of Directors of the company at their meeting held on November 14 2025. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 5.70 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 44.90 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 49,566.99 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 53.60 | |
| Total non-current financial assets | 49,620.59 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 0.90 | |
| Total non-current assets | 49,672.09 | |
| 2 | Current assets | |
| Inventories | 670.01 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 6,994.04 | |
| Cash and cash equivalents | 3,212.49 | |
| Bank balance other than cash and cash equivalents | 51.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | 14.55 | |
| Total current financial assets | 10,272.08 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 4,809.88 | |
| Total current assets | 15,751.97 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 65,424.06 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 8,820.96 | |
| Other equity | 55,782.94 | |
| Total equity attributable to owners of parent | 64,603.90 | |
| Non controlling interest | ||
| Total equity | 64,603.90 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 36.26 | |
| Total non-current financial liabilities | 36.26 | |
| Provisions, non-current | 14.50 | |
| Deferred tax liabilities (net) | 374.22 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 424.98 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 12.77 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.05 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 241.07 | |
| Total Trade payable | 241.12 | |
| Other current financial liabilities | 11.99 | |
| Total current financial liabilities | 265.88 | |
| Other current liabilities | 88.90 | |
| Provisions, current | 12.11 | |
| Current tax liabilities (Net) | 28.29 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 395.18 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 820.16 | |
| Total equity and liabilites | 65,424.06 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement gain/(loss) of the defined benefit plan | 141000 | 97000 |
| Total Amount of items that will not be reclassified to profit and loss | 1.41 | 0.97 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1.41 | 0.97 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,292.82 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 5.51 | |||||
| Adjustments for decrease (increase) in inventories | (662.88) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 20,103.88 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (16,935.14) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 8.60 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | (11.21) | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (1.18) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 3.50 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (1.15) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (28.13) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 2,474.80 | |||||
| Net cash flows from (used in) operations | 3,767.62 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 250.56 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 3,517.06 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 8,319.40 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 0.83 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | (18.13) | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 3.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (8,334.86) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 6,430.98 | |||||
| Proceeds from issuing other equity instruments | (1,607.74) | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 6.01 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (5.51) | |||||
| Net cash flows from (used in) financing activities | 4,811.72 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (6.08) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (6.08) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 3,218.57 | |||||
| Cash and cash equivalents cash flow statement at end of period | 3,212.49 | |||||
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 16-07-2025 |
| Amount Raised | 4,110.73 |
| Report filed for Quarter ended | 30-09-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | ICRA Limited |
| Is there a Deviation / Variation in use of funds raised | Yes |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | Yes |
| If Yes, Date of shareholder Approval | 30-09-2025 |
| Explanation for the Deviation / Variation | The preferential issue size was initially reduced from Rs. 43440.73 Lakhs to Rs. 29636.81 Lakhs due to under subscription of warrants and equity. Further the approval of shareholders has been obtained at the AGM of the Company held on 30th September 2025 for modification in deployment of funds amounting to Rs.29636.81 Lakhs raised through preferential issue of equity shares and fully convertible warrants of the Company for the objects as stated in the Notice of Extra Ordinary General Meeting dated December 12 2024 read with the corrigendum dated December 26 2024. Therefore utilisation of fund against respective object is different from the amount stated in the offer document but in line with change of deployment of funds approved by shareholders resolution on 30th September 2025. |
| Comments of the Audit Committee after review | The Committee considered and took note that the utilisation of fund against respective object is different from the amount stated in the offer document but in line with change of deployment of funds approved by shareholders vide resolution passed on 30th September 2025. |
| Comments of the auditors, if any |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | To subscribe to the Equity Shares of Optiemus Electronics Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 10,034.81 | 3,870.00 | 3,870.00 | 0.00 | |
| 2 | To subscribe to the Equity Shares of GDN Enterprises Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 7,602.13 | 5,186.44 | 5,186.40 | 0.00 | |
| 3 | To subscribe to the Equity Shares of Optiemus Unmanned Systems Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 2,736.76 | 800.00 | 240.00 | 0.00 | |
| 4 | To subscribe to the Equity Shares of Bharat Innovative Glass Technologies Private Limited, as its proportionate contribution in Joint Venture cum Subsidiary Company i.e. 70% of its paid-up equity-share capital | Not Applicable | 10,034.81 | 5,800.70 | 5,800.72 | 0.00 | |
| 5 | To meet working capital requirements of the Company | Not Applicable | 2,172.04 | 6,570.47 | 1,500.00 | 0.00 | |
| 6 | For General Corporate Purposes | Not Applicable | 10,860.18 | 7,409.20 | 2,672.35 | 0.00 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 29-07-2025 |
| Amount Raised | 712.51 |
| Report filed for Quarter ended | 30-09-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | ICRA Limited |
| Is there a Deviation / Variation in use of funds raised | Yes |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | Yes |
| If Yes, Date of shareholder Approval | 30-09-2025 |
| Explanation for the Deviation / Variation | The preferential issue size was initially reduced from Rs. 43440.73 Lakhs to Rs. 29636.81 Lakhs due to under subscription of warrants and equity. Further the approval of shareholders has been obtained at the AGM of the Company held on 30th September 2025 for modification in deployment of funds amounting to Rs. 29636.81 Lakhs raised through preferential issue of equity shares and fully convertible warrants of the Company for the objects as stated in the Notice of Extra Ordinary General Meeting dated December 12 2024 read with the corrigendum dated December 26 2024. Therefore utilisation of fund against respective object is different from the amount stated in the offer document but in line with change of deployment of funds approved by shareholders resolution on 30th September 2025. |
| Comments of the Audit Committee after review | The Committee considered and took note that the utilisation of fund against respective object is different from the amount stated in the offer document but in line with change of deployment of funds approved by shareholders vide resolution passed on 30th September 2025. |
| Comments of the auditors, if any |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | To subscribe to the Equity Shares of Optiemus Electronics Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 10,034.81 | 3,870.00 | 3,870.00 | 0.00 | |
| 2 | To subscribe to the Equity Shares of GDN Enterprises Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 7,602.13 | 5,186.44 | 5,186.40 | 0.00 | |
| 3 | To subscribe to the Equity Shares of Optiemus Unmanned Systems Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements | Not Applicable | 2,736.76 | 800.00 | 240.00 | 0.00 | |
| 4 | To subscribe to the Equity Shares of Bharat Innovative Glass Technologies Private Limited, as its proportionate contribution in Joint Venture cum Subsidiary Company i.e. 70% of its paid-up equity-share capital | Not Applicable | 10,034.81 | 5,800.70 | 5,800.72 | 0.00 | |
| 5 | To meet working capital requirements of the Company | Not Applicable | 2,172.04 | 6,570.47 | 1,500.00 | 0.00 | |
| 6 | For General Corporate Purposes | Not Applicable | 10,860.18 | 7,409.20 | 2,672.35 | 0.00 |
| Name of signatory | Vikas Chandra |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Noida |
| Date | 14-11-2025 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Optiemus Infracom Limited | Ashok Gupta | Executive Chairman and Whole time Director | Remuneration | 100.00 | None | 45.00 | 0.00 | 0.00 | ||||||||||||||||
| 2 | Optiemus Infracom Limited | Vikas Chandra | Company Secretary | Remuneration | 100.00 | None | 10.49 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Optiemus Infracom Limited | Parveen Sharma | Chief Financial Officer | Remuneration | 100.00 | None | 18.78 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Optiemus Infracom Limited | Ace Mobile Manufactures Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Sale of goods or services | 14,000.00 | None | 174.48 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Optiemus Infracom Limited | Skyweb Infotech Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 6 | Optiemus Infracom Limited | Optiemus Telecommunication Private Limited | Step-down Subsidiary Company | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.35 | 0.00 | |||||||||||||||
| 7 | Optiemus Infracom Limited | Bharat Innovative Glass Technologies Private Limited | Subsidiary Company | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 8 | Optiemus Infracom Limited | GRA Enterprises Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 1.42 | 0.35 | |||||||||||||||
| 9 | Optiemus Infracom Limited | MPS Telecom Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 10 | Optiemus Infracom Limited | Optiemus Electronics Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Income | None | 0.60 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 11 | Optiemus Infracom Limited | Insat Exports Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 12 | Optiemus Infracom Limited | South West Infra Designs Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 1.42 | 0.00 | |||||||||||||||
| 13 | Optiemus Infracom Limited | Optiemus Unmanned Systems Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Income | None | 0.60 | 0.35 | 0.00 | Textual Information(2) | |||||||||||||||
| 14 | Optiemus Infracom Limited | Roots Network LLP | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.47 | 0.00 | |||||||||||||||
| 15 | Optiemus Infracom Limited | Mobiphone Network India Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | 100.00 | None | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 16 | Optiemus Infracom Limited | Optiemus Display Technology Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Income | None | 0.20 | 0.00 | 0.24 | Textual Information(3) | |||||||||||||||
| 17 | Optiemus Infracom Limited | Optiemus Micro Electronics Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Income | None | 0.19 | 0.00 | 0.22 | Textual Information(4) | |||||||||||||||
| 18 | Optiemus Infracom Limited | Optiemus Vision Technology Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Income | None | 0.20 | 0.00 | 0.24 | Textual Information(5) | |||||||||||||||
| 19 | Optiemus Infracom Limited | Optiemus Electronics Limited | Wholly Owned Subsidiary Company | Any other transaction | Rental Expense | None | 9.24 | 0.00 | 0.00 | Textual Information(6) | |||||||||||||||
| 20 | Optiemus Infracom Limited | Mukesh Kumar Gupta | Director's Relative | Any other transaction | Rental Expense | 100.00 | None | 0.60 | 0.00 | 0.30 | |||||||||||||||
| 21 | Optiemus Infracom Limited | Optiemus Unmanned Systems Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Reimbursement of Expenses | None | 1.70 | 1.12 | 0.00 | Textual Information(7) | |||||||||||||||
| 22 | Optiemus Infracom Limited | Optiemus Unmanned Systems Private Limited | Wholly Owned Subsidiary Company | Any other transaction | Advance to Creditors | None | 1,190.05 | 825.01 | 1,190.05 | Textual Information(8) | |||||||||||||||
| 23 | Optiemus Infracom Limited | Ace Mobile Manufactures Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Advance to Creditors | 14,000.00 | None | 3,127.85 | 0.00 | 3,127.85 | |||||||||||||||
| 24 | Optiemus Infracom Limited | Bharat Innovative Glass Technologies Private Limited | Subsidiary Company | Any other transaction | Provision of Reimbursement Reversal | 6.23 | None | (6.23) | 6.23 | 0.00 | |||||||||||||||
| 25 | Optiemus Infracom Limited | Bharat Innovative Glass Technologies Private Limited | Subsidiary Company | Investment | 10,000.00 | None | 2,520.00 | 8,866.48 | 11,386.48 | ||||||||||||||||
| 26 | Optiemus Infracom Limited | GDN Enterprises Private Limited | Wholly Owned Subsidiary Company | Investment | None | 2,686.40 | 9,761.19 | 12,447.58 | Textual Information(9) | ||||||||||||||||
| 27 | Optiemus Infracom Limited | Optiemus Electronics Limited | Wholly Owned Subsidiary Company | Investment | None | 770.00 | 17,335.30 | 18,105.29 | Textual Information(10) | ||||||||||||||||
| 28 | Optiemus Infracom Limited | Optiemus Unmanned Systems Private Limited | Wholly Owned Subsidiary Company | Investment | None | 240.00 | 10.00 | 250.00 | Textual Information(11) | ||||||||||||||||
| 29 | Optiemus Infracom Limited | Optiemus Display Technology Private Limited | Wholly Owned Subsidiary Company | Investment | None | 1.00 | 0.00 | 1.00 | Textual Information(12) | ||||||||||||||||
| 30 | Optiemus Infracom Limited | Optiemus Micro Electronics Private Limited | Wholly Owned Subsidiary Company | Investment | None | 1.00 | 0.00 | 1.00 | Textual Information(13) | ||||||||||||||||
| 31 | Optiemus Infracom Limited | Optiemus Vision Technology Private Limited | Wholly Owned Subsidiary Company | Investment | None | 1.00 | 0.00 | 1.00 | Textual Information(14) | ||||||||||||||||
| 32 | Optiemus Electronics Limited | Teleecare Network India Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Sale of goods or services | none | 0.00 | 2,842.74 | 341.63 | |||||||||||||||||
| 33 | Optiemus Electronics Limited | GDN Enterprises Private Limited | Fellow Subsidiary Company | Sale of goods or services | none | 1,740.00 | 1,440.38 | 2,096.50 | |||||||||||||||||
| 34 | Optiemus Electronics Limited | Natasha Kapoor | Company Secretary | Remuneration | none | 1.96 | 0.00 | 0.00 | |||||||||||||||||
| 35 | Optiemus Electronics Limited | Kuldeep Sharma | Chief Financial Officer | Remuneration | none | 4.06 | 0.00 | 0.00 | Textual Information(15) | ||||||||||||||||
| 36 | Optiemus Electronics Limited | Parbhat Poddar | Chief Financial Officer | Remuneration | none | 2.32 | 0.00 | 0.00 | Textual Information(16) | ||||||||||||||||
| 37 | Optiemus Electronics Limited | Gururaj Ayekawadi | Managing Director | Remuneration | none | 30.00 | 0.00 | 0.00 | |||||||||||||||||
| 38 | Optiemus Electronics Limited | GDN Enterprises Private Limited | Fellow Subsidiary Company | Sale of goods or services | none | 855.83 | 0.00 | 0.00 | |||||||||||||||||
| 39 | Optiemus Electronics Limited | Teleecare Network India Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | none | 0.42 | 0.00 | 0.00 | ||||||||||||||||
| 40 | Optiemus Electronics Limited | Besmarty Technologies Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | none | 0.07 | 0.00 | 0.08 | ||||||||||||||||
| 41 | Optiemus Electronics Limited | GDN Enterprises Private Limited | Fellow Subsidiary Company | Any other transaction | Rental Income | none | 114.00 | 0.00 | 0.00 | ||||||||||||||||
| 42 | Optiemus Electronics Limited | International Value Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | none | 12.00 | 0.00 | 0.00 | ||||||||||||||||
| 43 | Optiemus Electronics Limited | MPS Telecom Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Income | none | 0.42 | 0.00 | 0.00 | ||||||||||||||||
| 44 | Optiemus Electronics Limited | GDN Enterprises Private Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | none | 15.89 | 0.00 | 0.00 | ||||||||||||||||
| 45 | Optiemus Electronics Limited | International Value Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Reimbursement of Expenses | none | 0.92 | 0.00 | 0.00 | ||||||||||||||||
| 46 | GDN Enterprises Private Limited | International Value Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Sale of goods or services | none | 0.00 | 4,064.23 | 4,064.23 | |||||||||||||||||
| 47 | GDN Enterprises Private Limited | Mukesh Kumar Gupta | Director's Relative | Any other transaction | Rental Expense | none | 0.30 | 0.00 | 0.15 | ||||||||||||||||
| 48 | GDN Enterprises Private Limited | Renu Gupta | Director's Relative | Any other transaction | Advance against property | none | 0.00 | 4,665.00 | 4,665.00 | ||||||||||||||||
| 49 | GDN Enterprises Private Limited | Ace Mobile Manufactures Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Advance | none | 0.00 | 250.00 | 250.00 | ||||||||||||||||
| 50 | Optiemus Display Technology Private Limited | Optiemus Electronics Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | none | 0.10 | 0.00 | 0.00 | ||||||||||||||||
| 51 | Optiemus Display Technology Private Limited | Ashok Gupta | Director | Loan | none | 10.00 | 0.00 | 10.00 | Loan | 0.00 | Repayable on Demand | Unsecured | Working Capital Expenditure | ||||||||||||
| 52 | Optiemus Vision Technology Private Limited | Optiemus Electronics Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | none | 0.10 | 0.00 | 0.12 | ||||||||||||||||
| 53 | Optiemus Vision Technology Private Limited | Ashok Gupta | Director | Loan | none | 10.00 | 0.00 | 10.00 | Loan | 0.00 | Repayable on Demand | Unsecured | Working Capital Expenditure | ||||||||||||
| 54 | Optiemus Micro Electronics Private Limited | Optiemus Electronics Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | none | 0.10 | 0.00 | 0.12 | ||||||||||||||||
| 55 | Optiemus Micro Electronics Private Limited | Ashok Gupta | Director | Loan | none | 10.00 | 0.00 | 10.00 | Loan | 0.00 | Repayable on Demand | Unsecured | Working Capital Expenditure | ||||||||||||
| 56 | Optiemus Electronics Limited | Troosol Enterprises Private Limited | Fellow Subsidiary Company | Any other transaction | Rental Income | none | 0.00 | 1.08 | 0.04 | ||||||||||||||||
| 57 | Optiemus Electronics Limited | MPS Telecom Retail Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Advance | None | 1,750.00 | 0.00 | 1,750.00 | |||||||||||||||||
| 58 | Bharat Innovative Glass Technologies Private Limited | Corning Incorporated, USA | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Reimbursement of expenses | 500.00 | None | 0.00 | 172.80 | 0.00 | |||||||||||||||
| 59 | Bharat Innovative Glass Technologies Private Limited | Corning Technologies India Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Reimbursement of expenses | 500.00 | None | 71.98 | 150.19 | 40.46 | |||||||||||||||
| 60 | Optiemus Unmanned Systems Private Limited | Ace Mobile Manufactures Private Limited | Enterprises owned or significantly influenced by key management personnel or their relatives | Any other transaction | Rental Expense | None | 12.00 | 0.00 | 0.48 | ||||||||||||||||
| 61 | Optiemus Unmanned Systems Private Limited | Optiemus Electronics Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | None | 0.42 | 0.00 | 0.25 | ||||||||||||||||
| 62 | Optiemus Unmanned Systems Private Limited | GDN Enterprises Private Limited | Fellow Subsidiary Company | Any other transaction | Rental Expense | None | 2.38 | 0.00 | 1.29 | ||||||||||||||||
| 63 | Optiemus Electronics Limited | Optiemus Telecommunication Private Limited | Subsidiary Company | Any other transaction | Rental Income | None | 0.42 | 0.00 | 0.58 | ||||||||||||||||
| Total value of transaction during the reporting period | 15,444.24 | ||||||||||||||||||||||||
| Textual Information(1) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(2) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(3) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(4) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(5) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(6) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(7) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(8) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(9) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(10) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(11) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(12) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(13) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(14) | As per Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval of Audit Committee is not required if transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval. |
| Textual Information(15) | Mr. Kuldeep Sharma has resigned from the post of Chief Financial Officer and Key Managerial Personnel w.e.f. from the closure of working hours of 31st July, 2025 |
| Textual Information(16) | Mr. Parbhat Poddar has appointed as Chief Financial Officer and Key Managerial Personnel w.e.f. 1st July, 2025 |