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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
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 26-May-2025   14:30:00
End date and time of board meeting 26-May-2025   16:55:00
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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 4492564000 18899968000
Other income 96389000 172842000
Total income 4588953000 19072810000
2 Expenses
(a) Cost of materials consumed 1810458000 10249859000
(b) Purchases of stock-in-trade 2122848000 6377365000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -56713000 -69337000
(d) Employee benefit expense 128161000 608239000
(e) Finance costs 71742000 300301000
(f) Depreciation, depletion and amortisation expense 42489000 223833000
(f) Other Expenses
1 Other Expenses 256121000 649137000
Total other expenses 256121000 649137000
Total expenses 4375106000 18339397000
3 Total profit before exceptional items and tax 213847000 733413000
4 Exceptional items 0 0
5 Total profit before tax 213847000 733413000
6 Tax expense
7 Current tax -54732000 159385000
8 Deferred tax 40465000 -25913000
9 Total tax expenses -14267000 133472000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 228114000 599941000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -3534000 33360000
16 Total profit (loss) for period 224580000 633301000
17 Other comprehensive income net of taxes -75000 926000
18 Total Comprehensive Income for the period 224505000 634227000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 231029000 642812000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -6524000 -8585000
21 Details of equity share capital
Paid-up equity share capital 872530000 872530000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5780420000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.61 7.37
Diluted earnings (loss) per share from continuing operations 2.6 7.33
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 2.61 7.37
Diluted earnings (loss) per share from continuing and discontinued operations 2.6 7.33
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. n2. The groups operations comprise of only two segments viz. Telecommunications Mobile Handset and Accessories and Manufacturing Business. n3. 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. n4. The audited consolidated financial results for the year ended March 31 2025 of the company are available on the companys website www.optiemus.com Bombay Stock exchanges website www.bseindia.com and National Stock exchanges website www.nseindia.com. n5. Previous period figures have been regrouped reclassified where necessary to confirm with the current periods presentation for the purpose of comparability. n6. The audited 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 May 26 2025. n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1415707000
Capital work-in-progress 239174000
Investment property 0
Goodwill 575323000
Other intangible assets 940936000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 646674000
Trade receivables, non-current 0
Loans, non-current 5215000
Other non-current financial assets 101429000
Total non-current financial assets 753318000
Deferred tax assets (net) 36314000
Other non-current assets 766286000
Total non-current assets 4727058000
2 Current assets
Inventories 2441720000
Current financial asset
Current investments 0
Trade receivables, current 5999344000
Cash and cash equivalents 1443364000
Bank balance other than cash and cash equivalents 14577000
Loans, current 0
Other current financial assets 27449000
Total current financial assets 7484734000
Current tax assets (net) 45711000
Other current assets 806593000
Total current assets 10778758000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15505816000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 872530000
Other equity 5780420000
Total equity attributable to owners of parent 6652950000
Non controlling interest 278483000
Total equity 6931433000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 662514000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 667790000
Total non-current financial liabilities 1330304000
Provisions, non-current 8153000
Deferred tax liabilities (net) 37271000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1375728000
Current liabilities
Current financial liabilities
Borrowings, current 630827000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 60599000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6015388000
Total Trade payable 6075987000
Other current financial liabilities 149021000
Total current financial liabilities 6855835000
Other current liabilities 220644000
Provisions, current 57347000
Current tax liabilities (Net) 64829000
Deferred government grants, Current 0
Total current liabilities 7198655000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 8574383000
Total equity and liabilites 15505816000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts 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 2204541000 6002003000
2 b) Manufacturing Business 2351975000 13412352000
3 Less: Inter segment revenue 0 0
Total Segment Revenue 4556516000 19414355000
Less: Inter segment revenue 63952000 63952000
Revenue from operations 4492564000 18899968000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Trading & Distribution 40698000 183919000
2 b) Manufacturing Business 148502000 676953000
3 Less: Inter segment revenue 0 0
Total Profit before tax 189200000 860872000
i. Finance cost 71742000 71742000
ii. Other Unallocable Expenditure net off Unallocable income -92855000 -92855000
Profit before tax 210313000 766773000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Trading & Distribution 7713496000 7713496000
2 b) Manufacturing Business 10923160000 10923160000
3 Less: Inter segment revenue -3130840000 -3130840000
Total Segment Asset 15505816000 15505816000
Un-allocable Assets 0 0
Net Segment Asset 15505816000 15505816000
4 Segment Liabilities
Segment Liabilities
1 a) Trading & Distribution 1787502000 1787502000
2 b) Manufacturing Business 7014333000 7014333000
3 Less: Inter segment revenue 51031000 51031000
Total Segment Liabilities 8852866000 8852866000
Un-allocable Liabilities 0 0
Net Segment Liabilities 8852866000 8852866000
Disclosure of notes on segments



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 -65000 1089000
Total Amount of items that will not be reclassified to profit and loss -65000 1089000
2 Income tax relating to items that will not be reclassified to profit or loss 10000 163000
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 0
5 Total Other comprehensive income -75000 926000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 733413000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 300301000
Adjustments for decrease (increase) in inventories 927612000
Adjustments for decrease (increase) in trade receivables, current -1226064000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 227336000
Adjustments for decrease (increase) in other non-current assets -557634000
Adjustments for other financial assets, non-current -10057000
Adjustments for other financial assets, current 445697000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -316867000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -23368000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 223833000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 43548000
Adjustments for provisions, non-current 77561000
Adjustments for other financial liabilities, current -36517000
Adjustments for other financial liabilities, non-current 5422000
Adjustments for unrealised foreign exchange losses gains -657485000
Adjustments for dividend income 0
Adjustments for interest income 39386000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -31231000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -41230000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -688529000
Net cash flows from (used in) operations 44884000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 170269000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -125385000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses -289500000
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 2500000
Purchase of property, plant and equipment 389359000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 443478000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets -6445000
Purchase of other long-term assets -785000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 1886000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 39386000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -505225000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 1238684000
Proceeds from issuing other equity instruments 506339000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 465205000
Repayments of borrowings 258953000
Payments of lease liabilities -130601000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -300301000
Net cash flows from (used in) financing activities 1781575000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1150965000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 1150965000
Cash and cash equivalents cash flow statement at beginning of period 292399000
Cash and cash equivalents cash flow statement at end of period 1443364000





Details of Impact of Audit Qualification
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-Mar-2027