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 01-04-2025
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 Consolidated
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



Financial Results Ind-AS

Amount in (Lakhs)

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 Consolidated Consolidated
1 Income
Revenue from operations 2,640.41 8,453.95
Other income 22.86 91.57
Total income 2,663.27 8,545.52
2 Expenses
(a) Cost of materials consumed 1,644.89 5,226.15
(b) Purchases of stock-in-trade 126.23 226.79
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 81.52 294.04
(d) Employee benefit expense 456.25 1,380.84
(e) Finance costs 296.61 886.53
(f) Depreciation, depletion and amortisation expense 279.11 861.33
(f) Other Expenses
1 Other Expenses 479.85 1,406.47
Total other expenses 479.85 1,406.47
Total expenses 3,364.46 10,282.15
3 Total profit before exceptional items and tax (701.19) (1,736.63)
4 Exceptional items (4.49) (78.74)
5 Total profit before tax (705.68) (1,815.37)
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 (580.54) (1,531.56)
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 (580.54) (1,531.56)
17 Other comprehensive income net of taxes (166.35) (529.90)
18 Total Comprehensive Income for the period (746.89) (2,061.46)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 -0.36 -0.94
Diluted earnings (loss) per share from continuing operations -0.36 -0.94
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 -0.36 -0.94
Diluted earnings (loss) per share from continuing and discontinued operations -0.36 -0.94
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 Consolidated 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 Holding Company has foreign currency payable and receivable balances which are outstanding for more than the period as prescribed in Foreign Exchange Management Act. The Holding Company has already applied for necessary extension in consultation with RBI Consultant. Management of the respective companies does not expect any material implication on account of delays under the existing regulations. 3. The Holding 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 consolidated 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 month 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 Holding 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 Holding Company to bank since April 2021 (date of NPA) and simple interest being provided by the company on the outstanding balance. The Holding 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 Holding 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 Holding 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 Holding Company does not foresee any material impact on the Financial results. The Holding 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manufacturing 1,348.03 4,816.49
2 Services 1,292.38 3,637.46
3 Unallocated 0.00 0.00
Total Segment Revenue 2,640.41 8,453.95
Less: Inter segment revenue
Revenue from operations 2,640.41 8,453.95
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing (404.28) (821.28)
2 Services 69.31 165.59
3 Unallocated 0.00 0.00
Total Profit before tax (334.97) (655.69)
i. Finance cost 273.75 794.96
ii. Other Unallocable Expenditure net off Unallocable income 92.47 285.98
Profit before tax (701.19) (1,736.63)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 21,468.43 21,468.43
2 Services 5,742.92 5,742.92
3 Unallocated 768.98 768.98
Total Segment Asset 27,980.33 27,980.33
Un-allocable Assets 0.00 0.00
Net Segment Asset 27,980.33 27,980.33
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 25,636.71 25,636.71
2 Services 3,194.62 3,194.62
3 Unallocated 49.94 49.94
Total Segment Liabilities 28,881.27 28,881.27
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 28,881.27 28,881.27
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 Consolidated Consolidated
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
1 Items that will be reclassified to Profit and Loss (166.35) (529.90)
Total Amount of items that will be reclassified to profit and loss (166.35) (529.90)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (166.35) (529.90)