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	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
Segment Reporting	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
1	Income
	Revenue from operations	88,299.33	88,299.33
	Other income	1,090.71	1,090.71
	Total income	89,390.04	89,390.04
2	Expenses
(a)	Cost of materials consumed	67,600.63	67,600.63
(b)	Purchases of stock-in-trade	17,762.31	17,762.31
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(8,309.81)	(8,309.81)
(d)	Employee benefit expense	2,005.29	2,005.29
(e)	Finance costs	623.35	623.35
(f)	Depreciation, depletion and amortisation expense	662.83	662.83
(f)	Other Expenses
1	Other Expenses	6,199.78	6,199.78
	Total other expenses	6,199.78	6,199.78
	Total expenses	86,544.38	86,544.38
3	Total profit before exceptional items and tax	2,845.66	2,845.66
4	Exceptional items	0.00	0.00
5	Total profit before tax	2,845.66	2,845.66
6	Tax expense
7	Current tax	744.64	744.64
8	Deferred tax	(38.39)	(38.39)
9	Total tax expenses	706.25	706.25
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	2,139.41	2,139.41
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	(21.29)	(21.29)
16	Total profit (loss) for period	2,118.12	2,118.12
17	Other comprehensive income net of taxes	(8.74)	(8.74)
18	Total Comprehensive Income for the period	2,109.38	2,109.38
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	2,152.94	2,152.94
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	(43.56)	(43.56)
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	2.39	2.39
	Diluted earnings (loss) per share from continuing operations	2.35	2.35
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	2.39	2.39
	Diluted earnings (loss) per share from continuing and discontinued operations	2.35	2.35
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 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 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 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 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. 143.55 lakhs and Loss After Tax (PAT) of Rs. 143.55 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. 137.30 lakhs and Loss After Tax (PAT) of Rs. 101.65 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. 6.The unaudited consolidated 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. 7.Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. 8.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 August 04, 2026.

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 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 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 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 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. 143.55 lakhs and Loss After Tax (PAT) of Rs. 143.55 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. 137.30 lakhs and Loss After Tax (PAT) of Rs. 101.65 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. 6.The unaudited consolidated 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. 7.Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. 8.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 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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a) Trading & distribution	14,401.23	14,401.23
2	b) Manufacturing Business	74,589.40	74,589.40
3	Less: Inter segment revenue	0.00	0.00
	Total Segment Revenue	88,990.63	88,990.63
	Less: Inter segment revenue	691.30	691.30
	Revenue from operations	88,299.33	88,299.33
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Trading & distribution	299.52	299.52
2	b) Manufacturing Business	2,078.78	2,078.78
3	Less: Inter segment revenue	0.00	0.00
	Total Profit before tax	2,378.30	2,378.30
	i. Finance cost	623.35	623.35
	ii. Other Unallocable Expenditure net off Unallocable income	(1,069.42)	(1,069.42)
	Profit before tax	2,824.37	2,824.37
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Trading & distribution	75,894.65	75,894.65
2	b) Manufacturing Business	2,51,094.85	2,51,094.85
3	Less: Inter segment revenue	(63,767.87)	(63,767.87)
	Total Segment Asset	2,63,221.63	2,63,221.63
	Un-allocable Assets	0.00	0.00
	Net Segment Asset	2,63,221.63	2,63,221.63
4	Segment Liabilities
	Segment Liabilities
1	a) Trading & distribution	6,600.98	6,600.98
2	b) Manufacturing Business	1,96,146.27	1,96,146.27
3	Less: Inter segment revenue	(23,836.10)	(23,836.10)
	Total Segment Liabilities	1,78,911.15	1,78,911.15
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	1,78,911.15	1,78,911.15
	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	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	(11.43)	(11.43)
	Total Amount of items that will not be reclassified to profit and loss	(11.43)
2	Income tax relating to items that will not be reclassified to profit or loss	(2.69)	(2.69)
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	(8.74)	(8.74)