| Scrip Code | 000000 |
|---|---|
| NSE Symbol | OSIAHYPER |
| MSEI Symbol | NOTLISTED |
| ISIN | INE06IR01021 |
| Name of company | OSIA HYPER RETAIL 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-02-2026 |
| 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 | 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 | Retail trades through offline channels |
| Start date and time of board meeting | 12-02-2026 16:00:00 |
| End date and time of board meeting | 12-02-2026 18:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| NA | |
| 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 | 38,297.93 | 1,08,250.27 | |
| Other income | 59.81 | 312.42 | |
| Total income | 38,357.74 | 1,08,562.69 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 33,694.80 | 96,253.69 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 537.74 | (902.40) |
| (d) | Employee benefit expense | 636.65 | 2,036.79 |
| (e) | Finance costs | 465.87 | 1,603.53 |
| (f) | Depreciation, depletion and amortisation expense | 245.95 | 818.08 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,199.96 | 6,420.81 |
| Total other expenses | 2,199.96 | 6,420.81 | |
| Total expenses | 37,780.97 | 1,06,230.50 | |
| 3 | Total profit before exceptional items and tax | 576.77 | 2,332.19 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 576.77 | 2,332.19 |
| 6 | Tax expense | ||
| 7 | Current tax | 145.17 | 586.97 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 145.17 | 586.97 |
| 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 | 431.60 | 1,745.22 |
| 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 | 431.60 | 1,745.22 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 431.60 | 1,745.22 |
| 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 | 1,769.59 | 1,769.59 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 0.24 | 0.99 | |
| Diluted earnings (loss) per share from continuing operations | 0.24 | 0.99 | |
| 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 | 0.24 | 0.99 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.24 | 0.99 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| 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) | |||||||
| 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 | 01-10-2025 | 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 | ||
| 1 | Other Comprehensive Income | 0.00 | 0.00 |
| Total Amount of items that will not be reclassified to profit and loss | 0.00 | 0.00 | |
| 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 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | SPJV & Co. | Yes | 30-11-2025 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 38,357.74 | 38,357.74 |
| 2 | Total Expenditure | 37,780.97 | 37,780.97 |
| 3 | Net Profit/(Loss) | 576.77 | 576.77 |
| 4 | Earnings Per Share | 0.24 | 0.24 |
| 5 | Total Assets | 1,01,254.16 | 1,01,254.16 |
| 6 | Total Liabilities | 57,951.73 | 57,951.73 |
| 7 | Net Worth | 43,302.43 | 43,302.43 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Qualified opinion | Whether appeared first time | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| Textual Information(1) | Non-payment of Statutory Dues: The Company has delayed in the payment of statutory dues and remain unpaid as of the reporting date. |
|---|---|
| Textual Information(2) | The said delays have occurred due to temporary liquidity constraints, |
| Textual Information(3) | NA |
| Textual Information(4) | NA |
| Textual Information(5) | NA |
| Textual Information(6) | The Company has delayed payments to Non-Banking Financial Companies (NBFCs) regarding vendor financing arrangements and purchase invoice discounting facilities. These payments were contractually due on specified dates but remained unsettled as at the reporting date. |
| Textual Information(7) | Delayed have occurred due to temporary liquidity constraints and is in active discussion with the respective authorities and lenders for regularisation of these dues. |
| Textual Information(8) | NA |
| Textual Information(9) | NA |
| Textual Information(10) | NA |
| Textual Information(11) | The Company has delayed in the payment of dues relating to the Corporate Credit Card facility. |
| Textual Information(12) | Delayed have occurred due to temporary liquidity constraints and is in active discussion with the respective authorities and lenders for regularisation of these dues. |
| Textual Information(13) | NA |
| Textual Information(14) | NA |
| Textual Information(15) | NA |
| Name of CEO / Managing director | DHIRENDRA GAUTAMKUMAR CHOPRA |
|---|---|
| Name of CFO | SAMIR BABIBHAI CHUNARA |
| Name of audit committee chairman | DHIRAJ TOLANI |
| Name of statutory auditor | CA Manoj Jain |
| Name of other signatory, if any, with designation | |
| Place | AHMEDABAD |
| Date | 12-02-2026 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 21-03-2025 |
| Amount Raised | 33,103.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | Crisil Ratings |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | |
| Comments of the Audit Committee after review | |
| 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 Fund Capex of existing, future stores (Domestic as well as overseas) may be either by way of opening new stores, taking over of other stores either as part of company or as subsidiary/associate company | NA | 15,000.00 | 503.00 | 400.00 | 0.00 | |
| 2 | Working capital requirement | NA | 36,000.00 | 32,600.00 | 10,675.00 | 0.00 | |
| 3 | General Corporate Purpose | NA | 8,689.00 | 0.00 | 0.00 | 0.00 |
| Name of signatory | Dhirendra Gautamkumar Chopra |
| Designation of person | Managing Director |
| Place | Ahmedabad |
| Date | 13-02-2026 |