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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-05-2026   15:00:00
End date and time of board meeting 30-05-2026   16:40:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 48,497.76 1,76,861.76
Other income 1,828.70 2,594.18
Total income 50,326.46 1,79,455.94
2 Expenses
(a) Cost of materials consumed 23,424.02 60,000.79
(b) Purchases of stock-in-trade 18,207.60 96,306.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,827.36 (1,562.03)
(d) Employee benefit expense 1,661.44 5,939.91
(e) Finance costs 659.57 2,308.00
(f) Depreciation, depletion and amortisation expense 506.91 2,434.42
(f) Other Expenses
1 Other Expenses 2,668.27 6,406.11
Total other expenses 2,668.27 6,406.11
Total expenses 48,955.17 1,71,833.82
3 Total profit before exceptional items and tax 1,371.29 7,622.12
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,371.29 7,622.12
6 Tax expense
7 Current tax 253.44 1,882.71
8 Deferred tax 256.43 582.43
9 Total tax expenses 509.87 2,465.14
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 861.42 5,156.98
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 1,386.07 1,444.44
16 Total profit (loss) for period 2,247.49 6,601.42
17 Other comprehensive income net of taxes 12.18 19.43
18 Total Comprehensive Income for the period 2,259.67 6,620.85
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 2,376.81 6,848.46
Total comprehensive income for the period attributable to owners of parent non-controlling interests (117.14) (227.61)
21 Details of equity share capital
Paid-up equity share capital 8,868.88 8,868.88
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 68,795.29
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.56 7.52
Diluted earnings (loss) per share from continuing operations 2.53 7.39
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 2.56 7.52
Diluted earnings (loss) per share from continuing and discontinued operations 2.53 7.39
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) Notes to the consolidated financial results for the year ended March 31, 2026 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.We draw attention to the fact that the Holding Company i.e. Optiemus Infracom Limited, entered into a License Agreement with BlackBerry Limited (“BlackBerry”) on 1 February 2017. BlackBerry has claimed unpaid minimum software license fees of approximately US$22.52 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 company. The company opposed the petition on the grounds 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 company permission to apply to the Court of Appeal to strike out BlackBerry’s claim on those grounds. The company has filed its defense and counterclaims against BlackBerry on March 18, 2026, which is US$22.43 million. Based on the current stage of the proceedings, the facts presently available and external legal advice obtained, the management of the company believes that it is not probable that a material liability will arise from this matter, other than incidental legal costs, whether through judgment or settlement. Accordingly, no provision has been recognized in the accompanying consolidated financial statements. The Group will continue to monitor developments and reassess its position as necessary. 4.The figures for the last quarter of the current year and previous year are the balancing figures between the audited figures in respect of full financial year and the published year to date unaudited figures up to the third quarter of the current year and previous year which were subjected to a limited review. 5.The audited consolidated financial results for the year ended March 31, 2026 of the group 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. 6.Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. 7.The audited consolidated financial results have been reviewed by the Audit Committee and were approved by the Board of Directors of the holding company at their meeting held on May 30, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 24,693.22
Capital work-in-progress 30,034.47
Investment property 0.00
Goodwill 5,753.23
Other intangible assets 18.28
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 8,749.04
Trade receivables, non-current 0.00
Loans, non-current 52.15
Other non-current financial assets
1 Other non-current financial assets 793.33
Total of other non-current financial assets 793.33
Total non-current financial assets 9,594.52
Deferred tax assets (net) 425.74
Other non-current assets
1 Other non-current assets 5,665.39
Total of other non-current assets 5,665.39
Total non-current assets 76,184.85
2 Current assets
Inventories 31,448.20
Current financial asset
Current investments 0.00
Trade receivables, current 29,760.48
Cash and cash equivalents 3,186.01
Bank balance other than cash and cash equivalents 995.45
Loans, current 0.00
Other current financial assets
Total of other current financial assets 183.45
Total current financial assets 34,125.39
Current tax assets (net) 38.03
Other current assets
1 Other current assets 42,020.30
Total of other current assets 42,020.30
Total current assets 1,07,631.92
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 1,83,816.77
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,868.88
Other equity 68,795.29
Total equity attributable to owners of parent 77,664.17
Non controlling interest 4,537.57
Total equity 82,201.74
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 20,069.89
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
1 Lease Liabilities 5,775.55
2 Other financial liabilities 602.41
Total of other non-current financial liabilities 6,377.96
Total non-current financial liabilities 26,447.85
Provisions, non-current 99.27
Deferred tax liabilities (net) 816.87
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 27,363.99
Current liabilities
Current financial liabilities
Borrowings, current 10,594.97
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,260.81
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 50,340.09
Total Trade payable 51,600.90
Other current financial liabilities
1 Lease Liabilities 841.80
2 Other Financial Liabilities 4,296.19
Total of other current financial liabilities 5,137.99
Total current financial liabilities 67,333.86
Other current liabilities 3,809.33
1 Other current liabilities 3,809.33
Total of other current liabilities 3,809.33
Provisions, current 1,164.38
Current tax liabilities (Net) 1,943.47
Deferred government grants, Current 0.00
Total current liabilities 74,251.04
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 1,01,615.03
Total equity and liabilites 1,83,816.77
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 15,369.56 75,593.66
2 b) Manufacturing Business 35,933.85 1,11,911.81
3 Less: Inter segment revenue 0.00 0.00
Total Segment Revenue 51,303.41 1,87,505.47
Less: Inter segment revenue 2,805.65 10,643.71
Revenue from operations 48,497.76 1,76,861.76
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Trading & distribution 603.24 2,763.50
2 b) Manufacturing Business (401.08) 4,572.44
3 Less: Inter segment revenue 0.00 0.00
Total Profit before tax 202.16 7,335.94
i. Finance cost 659.57 2,308.00
ii. Other Unallocable Expenditure net off Unallocable income (3,214.77) (4,038.62)
Profit before tax 2,757.36 9,066.56
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Trading & distribution 73,109.61 73,109.61
2 b) Manufacturing Business 1,62,968.32 1,62,968.32
3 Less: Inter segment revenue (52,261.15) (52,261.15)
Total Segment Asset 1,83,816.78 1,83,816.78
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,83,816.78 1,83,816.78
4 Segment Liabilities
Segment Liabilities
1 a) Trading & distribution 3,809.31 3,809.31
2 b) Manufacturing Business 1,10,156.38 1,10,156.38
3 Less: Inter segment revenue (12,350.67) (12,350.67)
Total Segment Liabilities 1,01,615.02 1,01,615.02
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,01,615.02 1,01,615.02
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 15.93 25.40
Total Amount of items that will not be reclassified to profit and loss 15.93 25.40
2 Income tax relating to items that will not be reclassified to profit or loss 3.75 5.97
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
5 Total Other comprehensive income 12.18 19.43



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 7,622.12
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,308.00
Adjustments for decrease (increase) in inventories (7,030.99)
Adjustments for decrease (increase) in trade receivables, current 30,085.02
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (33,328.89)
Adjustments for decrease (increase) in other non-current assets 1,997.48
Adjustments for other financial assets, non-current (162.34)
Adjustments for other financial assets, current 91.03
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (9,954.62)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,602.89
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,434.42
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 590.91
Adjustments for provisions, non-current (23.38)
Adjustments for other financial liabilities, current 3,391.94
Adjustments for other financial liabilities, non-current 159.46
Adjustments for unrealised foreign exchange losses gains 796.65
Adjustments for dividend income 0.00
Adjustments for interest income 600.69
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (837.85)
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 19.40
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (8,461.56)
Net cash flows from (used in) operations (839.44)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 375.27
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,214.71)
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 (1,980.35)
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 13.72
Purchase of property, plant and equipment 31,233.39
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 (849.68)
Purchase of other long-term assets 0.01
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 600.69
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (29,488.32)
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 9,652.11
Proceeds from issuing other equity instruments (2,413.03)
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 17,731.45
Repayments of borrowings 0.00
Payments of lease liabilities 203.56
Dividends paid 0.00
Interest paid 2,308.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,003.57)
Net cash flows from (used in) financing activities 19,455.40
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (11,247.63)
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 (11,247.63)
Cash and cash equivalents cash flow statement at beginning of period 14,433.64
Cash and cash equivalents cash flow statement at end of period 3,186.01





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 Mukesh Raj & Co. Yes 31-03-2027