| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 06-02-2026 14:00:00 |
| End date and time of board meeting | 06-02-2026 15:50:00 |
| 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 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? | Yes |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 2,623.47 | 8,393.42 | |
| Other income | 22.86 | 91.57 | |
| Total income | 2,646.33 | 8,484.99 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,612.12 | 5,137.10 |
| (b) | Purchases of stock-in-trade | 126.23 | 226.79 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 81.74 | 294.53 |
| (d) | Employee benefit expense | 449.93 | 1,361.18 |
| (e) | Finance costs | 169.05 | 512.17 |
| (f) | Depreciation, depletion and amortisation expense | 246.76 | 766.01 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 472.05 | 1,380.40 |
| Total other expenses | 472.05 | 1,380.40 | |
| Total expenses | 3,157.88 | 9,678.18 | |
| 3 | Total profit before exceptional items and tax | (511.55) | (1,193.19) |
| 4 | Exceptional items | 5.75 | 27.29 |
| 5 | Total profit before tax | (505.80) | (1,165.90) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (125.14) | (283.81) |
| 9 | Total tax expenses | (125.14) | (283.81) |
| 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 | (380.66) | (882.09) |
| 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 | (380.66) | (882.09) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (380.66) | (882.09) |
| 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 | 8,134.90 | 8,134.90 | |
| Face value of equity share capital | 5 | 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 | -0.54 | |
| Diluted earnings (loss) per share from continuing operations | -0.23 | -0.54 | |
| 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 | -0.23 | -0.54 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.23 | -0.54 | |
| 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) | 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 February 06, 2026. 2. 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. 3. The Company has not accounted for interest aggregating to Rs. 2,082.09 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 December 31, 2025. Management believes that these outstanding liabilities are expected to be resolved under the Government’s amnesty scheme on a principal duty basis. Accordingly, these amounts have not been recognized in the financial results, pending resolution under the amnesty framework. Had these liabilities been recognized, the total liabilities would have increased by Rs. 2,922.28 lakhs, the total assets would have increased by Rs. 1,364.21 lakhs, and the loss for the quarter and nine months ended would have increased by Rs. 48.67 lakhs (net of tax impact) and Rs 66.93 lakhs (net of tax impact), respectively. 4. Pursuant to the Notice received from Union Bank Of India (UBI) under section 13(4) of SARFAESI Act, 2002, the Company has filed stay Application (SA) before Debt Recovery Tribunal (DRT), Jaipur. The Hon’ble Tribunal has granted Interim stay and the matter is pending with DRT. The outstanding balance payable to UBI as per books does not align with the balance reflected as per bank due to inappropriate adjustment of cutback paid by the company to bank since April 2021 (date of NPA) and simple interest being provided by the company on the outstanding balance. The Company has during the period received a notice from HDFC Bank under Section 13(2) of SARFAESI Act, 2002 dated July 03, 2025 for claim amount of Rs. 3,663 lakhs. The Company has filed the reply and will take all necessary actions to protect interests of all stakeholders. 5. On November 21, 2025, the Government of India notified the four Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. The Company is in the process of assessing the potential impact of the aforesaid Labour Codes, pending notification of rules, on its employee benefit obligations and related costs and on the basis of best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Company does not foresee any material impact on the Financial results. The Company continues to monitor the finalization of Central / State Rules and any clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effects on the basis of such developments as needed. 6. The figures of the previous periods/year have been re-grouped/re-classified to render them comparable with the figures of the current period. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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) | |||||||
| 1 | Manufacturing | 1,331.09 | 4,755.96 | ||||
| 2 | Services | 1,292.38 | 3,637.46 | ||||
| 3 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 2,623.47 | 8,393.42 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 2,623.47 | 8,393.42 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manufacturing | (342.15) | (652.16) | ||||
| 2 | Services | 69.31 | 165.59 | ||||
| 3 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | (272.84) | (486.57) | |||||
| i. Finance cost | 146.19 | 420.60 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 92.52 | 286.02 | |||||
| Profit before tax | (511.55) | (1,193.19) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manufacturing | 12,379.20 | 12,379.20 | ||||
| 2 | Services | 5,742.92 | 5,742.92 | ||||
| 3 | Unallocated | 4,727.33 | 4,727.33 | ||||
| Total Segment Asset | 22,849.45 | 22,849.45 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 22,849.45 | 22,849.45 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manufacturing | 11,341.01 | 11,341.01 | ||||
| 2 | Services | 3,194.62 | 3,194.62 | ||||
| 3 | Unallocated | 266.22 | 266.22 | ||||
| Total Segment Liabilities | 14,801.85 | 14,801.85 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 14,801.85 | 14,801.85 | |||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | ||
| 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 | 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 | 0.00 | 0.00 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 8,122.05 | Represents borrowings including interest payable from banks |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 6,955.74 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 8,122.05 | Represents total borrowings including interest payable |