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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Telecommunication Products
Start date and time of board meeting 04-08-2026   13:30:00
End date and time of board meeting 04-08-2026   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? 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
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 4,969.33 4,969.33
Other income 7.91 7.91
Total income 4,977.24 4,977.24
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 4,635.36 4,635.36
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (38.92) (38.92)
(d) Employee benefit expense 136.19 136.19
(e) Finance costs 0.93 0.93
(f) Depreciation, depletion and amortisation expense 5.07 5.07
(f) Other Expenses
1 Other Expenses 144.71 144.71
Total other expenses 144.71 144.71
Total expenses 4,883.34 4,883.34
3 Total profit before exceptional items and tax 93.90 93.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 93.90 93.90
6 Tax expense
7 Current tax 23.19 23.19
8 Deferred tax (20.91) (20.91)
9 Total tax expenses 2.28 2.28
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 91.62 91.62
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 91.62 91.62
17 Other comprehensive income net of taxes (4.41) (4.41)
18 Total Comprehensive Income for the period 87.21 87.21
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 8,868.88 8,868.88
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 0.1 0.1
Diluted earnings (loss) per share from continuing operations 0.1 0.1
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 0.1 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.1
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: 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.Segment Reporting - The Company publishes standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the consolidated financial statements. Accordingly, the segment information is given in the consolidated financial results of Optiemus Infracom Limited and its subsidiaries for the quarter ended June 30, 2026. 3.On 1 February 2017, the Company entered into a License Agreement with BlackBerry Limited (“BlackBerry”). BlackBerry claims 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 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 19th 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. BlackBerry has since made a settlement proposal to reduce its claim by 70%. The Company is in the process of finalizing and filing its defense and counterclaims against BlackBerry, which are currently estimated to exceed US$20 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 Company will continue to monitor developments and reassess its position as necessary. 4.The unaudited standalone financial results for the quarter ended June 30, 2026 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. 5.Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. 6.The unaudited standalone 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 August 04, 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurement gain/(loss) of the defined benefit plan (4.41) (4.41)
Total Amount of items that will not be reclassified to profit and loss (4.41)
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 (4.41) (4.41)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-01-2026
Amount Raised 1,534.20
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA LIMITED
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 The Audit Committee noted that there was no deviation/ variation.
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 subscribe to the Equity Shares of Optiemus Electronics Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements Not Applicable 10,034.81 3,870.00 3,870.00 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.
2 To subscribe to the Equity Shares of GDN Enterprises Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements Not Applicable 7,602.13 5,186.44 5,186.40 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.
3 To subscribe to the Equity Shares of Optiemus Unmanned Systems Private Limited, Subsidiary of the Company. The funds raised shall be utilized by the subsidiary for its capital expenditure (Movable & Immovable Capital Assets) and/ or working capital requirements Not Applicable 2,736.76 800.00 240.00 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.
4 To subscribe to the Equity Shares of Bharat Innovative Glass Technologies Private Limited, as its proportionate contribution in Joint Venture cum Subsidiary Company i.e. 70% of its paidup equity-share capital Not Applicable 10,034.81 5,800.70 5,800.72 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.
5 To meet working capital requirements of the Company Not Applicable 2,172.04 6,570.47 3,916.26 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.
6 For General Corporate Purposes Not Applicable 10,860.18 7,409.20 2,672.35 0.00 Modified Allocation has been approved by the Shareholders of the Company at the Annual General Meeting held on 30th September, 2025. During the quarter ended 30th June, 2026, the Company did not raise any funds through a preferential issue. However, the XBRL utility does not provide an option to select 0 for the number of times funds were raised during the quarter. Therefore, 1 has been selected under the field Number of times funds raised during the quarter, and the date of the last allotment/raising of funds, i.e. 16.01.2026, has been mentioned herein solely for the purpose of enabling submission of the Statement of Deviation on a quarterly basis under the Listing Regulations through this XBRL utility.


Signatory Details

Name of signatory Vikas Chandra
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 04-08-2026