Integrated Filing — IndAS



General information about company

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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 13-02-2026   14:00:00
End date and time of board meeting 13-02-2026   15:55:00
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 43,001.25 1,28,364.00
Other income 260.09 765.48
Total income 43,261.34 1,29,129.48
2 Expenses
(a) Cost of materials consumed 6,773.93 36,576.77
(b) Purchases of stock-in-trade 35,412.47 78,099.02
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,787.65) (3,389.39)
(d) Employee benefit expense 1,530.00 4,278.47
(e) Finance costs 626.75 1,648.43
(f) Depreciation, depletion and amortisation expense 754.19 1,927.51
(f) Other Expenses
1 Other Expenses 1,048.66 3,737.84
Total other expenses 1,048.66 3,737.84
Total expenses 41,358.35 1,22,878.65
3 Total profit before exceptional items and tax 1,902.99 6,250.83
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,902.99 6,250.83
6 Tax expense
7 Current tax 730.57 1,817.70
8 Deferred tax (17.66) 137.57
9 Total tax expenses 712.91 1,955.27
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 1,190.08 4,295.56
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 32.75 58.37
16 Total profit (loss) for period 1,222.83 4,353.93
17 Other comprehensive income net of taxes (1.66) 7.25
18 Total Comprehensive Income for the period 1,221.17 4,361.18
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 1,286.55 4,471.65
Total comprehensive income for the period attributable to owners of parent non-controlling interests (65.38) (110.47)
21 Details of equity share capital
Paid-up equity share capital 8,837.66 8,837.66
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 1.39 4.96
Diluted earnings (loss) per share from continuing operations 1.36 4.86
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 1.39 4.96
Diluted earnings (loss) per share from continuing and discontinued operations 1.36 4.86
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. 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. The Group's operations comprise of only two segments viz. Trading & distribution and Manufacturing Business. 3. On 1 February 2017, the Group entered into a License Agreement with BlackBerry Limited (BlackBerry). BlackBerry claims unpaid minimum software license fees of approximately US22.52 million. In July 2024, BlackBerry filed a petition before the High Court of Justice, Business and Property Courts of England and Wales, seeking summary judgment against the Group. The Group opposed the petition on the basis that BlackBerry had not fulfilled certain contractual obligations, including the obligation to provide software for two devices per year over a five-year period in respect of the licenses for which payment is claimed. BlackBerry subsequently elected not to proceed with its summary judgment application. On 19 December 2025, the High Court issued a judgment determining that BlackBerry’s conduct amounted to an abuse of process and granted the Group permission to apply to the Court of Appeal to strike out BlackBerry’s claim on those grounds. BlackBerry has since made a settlement proposal to reduce its claim by 70%. The Group is in the process of finalizing and filing its defense and counterclaims against BlackBerry, which are currently estimated to exceed US20 million. Based on the current stage of proceedings, the facts available, and external legal advice received, management believes that it is not probable that a material liability will arise from this matter, incidental legal cost whether through judgment or settlement. Accordingly, no provision has been recognized in these financial statements. The Group will continue to monitor developments and reassess its position as necessary. 4. During the quarter, Bharat Innovative Glass Technologies Private Limited (BIGTech) (Subsidiary of the Company) which is currently in the pre-operative stage and has not yet commenced commercial operations, incurred a Loss Before Tax (PBT) of Rs. 215.35 lakhs and Loss After Tax (PAT) of Rs. 215.35 lakhs, primarily towards initial setup and operational readiness expenses. Consequently, the consolidated results for the quarter reflect the above impact. BIGTech is expected to commence revenue-generating operations in the forthcoming quarters, and the management remains confident of its future contribution to the Group’s consolidated performance. 5. During the quarter, Optiemus Unmanned Systems Private Limited (OUS) (a wholly-owned subsidiary of the Company), which is presently in the product development phase and has not commenced commercial operations, has incurred a Loss Before Tax (PBT) of Rs. 192.98 lakhs and Loss After Tax (PAT) of Rs. 145.68 lakhs, primarily on account of research and development and other pre-operative expenses. Accordingly, the consolidated financial results for the quarter include the impact of the said losses. The subsidiary is in the process of progressing towards operational readiness, and revenue generation is expected in the ensuing quarters. 6. During the quarter, Optiemus Electronics Limited (OEL) and GDN Enterprises Private Limited (GDN), both (wholly owned subsidiaries of the Company), filed incentive claim applications aggregating to Rs. 53.01 crores. OEL filed an incentive disbursement application amounting to Rs. 20.17 crores under the Uttar Pradesh Electronics Manufacturing Policy 2020 (UPEMP 2020), while GDN filed an incentive claim of Rs. 32.84 crores under the Telecom & Networking PLI Scheme. The claims have been submitted in accordance with the applicable scheme guidelines and are currently under process for approval and disbursement. 7. The figures for the last quarter results are the balancing figures between the unaudited figures in respect of the quarter and nine months ended on December 31, 2025 and published year to date figures up to the second quarter of the respective financial year. 8. The unaudited consolidated financial results for the quarter ended December 31, 2025 of the company are available on the company's website www.optiemus.com, Bombay Stock exchange's website www.bseindia.com and National Stock exchange's website www.nseindia.com. 9. Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. 10. The unaudited consolidated 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 February 13, 2026.



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 a) Trading & Distribution 21,614.24 60,224.10
2 b) Manufacturing Business 26,629.24 75,977.96
3 Less: Inter segment revenue 0.00 0.00
Total Segment Revenue 48,243.48 1,36,202.06
Less: Inter segment revenue 5,242.23 7,838.06
Revenue from operations 43,001.25 1,28,364.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Trading & Distribution 895.08 2,160.26
2 b) Manufacturing Business 1,374.57 4,973.52
3 Less: Inter segment revenue 0.00 0.00
Total Profit before tax 2,269.65 7,133.78
i. Finance cost 626.75 1,648.43
ii. Other Unallocable Expenditure net off Unallocable income (292.84) (823.85)
Profit before tax 1,935.74 6,309.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Trading & Distribution 67,658.47 67,658.47
2 b) Manufacturing Business 1,18,969.67 1,18,969.67
3 Less: Inter segment revenue (44,377.89) (44,377.89)
Total Segment Asset 1,42,250.25 1,42,250.25
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,42,250.25 1,42,250.25
4 Segment Liabilities
Segment Liabilities
1 a) Trading & Distribution 986.48 986.48
2 b) Manufacturing Business 69,985.73 69,985.73
3 Less: Inter segment revenue (7,081.99) (7,081.99)
Total Segment Liabilities 63,890.22 63,890.22
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 63,890.22 63,890.22
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
1 Remeasurement gain/(loss) of the defined benefit plan (2.27) 9.47
Total Amount of items that will not be reclassified to profit and loss (2.27) 9.47
2 Income tax relating to items that will not be reclassified to profit or loss (0.61) 2.22
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 (1.66) 7.25