| Scrip code | 000000 |
|---|---|
| NSE Symbol | OPTIMYSTIX |
| MSEI Symbol | NOTLISTED |
| ISIN | INE1JZB01022 |
| Name of Company | Optimystix Entertainment India Limited |
| Type of company | SME |
| 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 | 27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Half Yearly |
| Reporting Quarter | Half yearly |
| 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 | Single segment |
| Description of single segment | production of television, film, digital content |
| Start date and time of board meeting | 27-10-2026 16:00:00 |
| End date and time of board meeting | 27-10-2026 17:35:00 |
| 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 | Not applicable |
| 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 | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 7,174.97 | 7,174.97 | |
| Other income | 44.77 | 44.77 | |
| Total Income | 7,219.74 | 7,219.74 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,095.32) | (1,095.32) |
| (d) | Employee benefit expense | 252.52 | 252.52 |
| (e) | Finance costs | 0.38 | 0.38 |
| (f) | Depreciation and amortisation expense | 32.84 | 32.84 |
| (g) | Other Expenses | ||
| 1 | Operating Expenses / Cost of Production | 5,902.97 | 5,902.97 |
| 2 | Administrative and Other Expenses | 162.73 | 162.73 |
| Total other expenses | 6,065.70 | 6,065.70 | |
| Total expenses | 5,256.12 | 5,256.12 | |
| 3 | Profit before exceptional and extraordinary items and tax | 1,963.62 | 1,963.62 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 1,963.62 | 1,963.62 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 1,963.62 | 1,963.62 |
| 8 | Tax Expense | ||
| Current tax | 494.40 | 494.40 | |
| Deferred tax | 2.98 | 2.98 | |
| Total tax expenses | 497.38 | 497.38 | |
| 9 | Net Profit Loss for the period from continuing operations | 1,466.24 | 1,466.24 |
| 10 | Profit (loss) from discontinuing operations before tax | 0.00 | 0.00 |
| 11 | Tax expense of discontinuing operations | 0.00 | 0.00 |
| 12 | Net profit (loss) from discontinuing operation after tax | 0.00 | 0.00 |
| 13 | Profit (loss) for period before minority interest | 1,466.24 | 1,466.24 |
| 14 | Share of profit (loss) of associates | (6.64) | (6.64) |
| 15 | Profit (loss) of minority interest | 0.19 | 0.19 |
| 16 | Net profit (Loss) for the period | 1,459.79 | 1,459.79 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 2,326.89 | 2,326.89 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | ||
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 7.43 | 7.43 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.43 | 7.43 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. Approval and limited review The above unaudited Consolidated financial results of Optimystix Entertainment India Limited (“the Company”) for the half year ended September 30, 2026 were reviewed by the Audit Committee. The Board of Directors then approved them at its meeting held on October 27, 2026. The Statutory Auditors of the Company have carried out a limited review of these results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”). They have issued an unmodified conclusion thereon. 2. Basis of preparation – regulatory These results have been prepared in compliance with Regulation 33 of the SEBI LODR Regulations, read with Regulation 33(5) as applicable to entities listed on the SME platform of the National Stock Exchange of India Limited (NSE Emerge). 3. Basis of preparation – accounting framework These results have been prepared in accordance with the recognition and measurement principles of the Accounting Standards (AS) notified under Section 133 of the Companies Act, 2013, read with the Companies (Accounting Standards) Rules, 2021, and other accounting principles generally accepted in India. 4. Comparative periods The figures for the year ended March 31, 2026 are audited. The figures for the half year ended March 31, 2026 are the balancing figures between the audited figures for the full financial year and the figures for the half year ended September 30, 2025. The figures for the half year ended September 30, 2025, including the cash flow statement for that half year, are based on management-certified financial statements. They have not been subjected to audit or limited review by the Statutory Auditors. 5. Initial Public Offering (IPO), Listing and Utilisation of IPO proceeds During the period, the Company has completed Initial Public Offering (IPO) of Rs. 8750 lakhs (Fresh Issue) comprising of 50,00,000 equity shares of Rs. 10 each at an issue price of Rs.175 per share. The equity shares of the Company have been listed on SME platform of NSE Emerge (hereinafter referred as Stock Exchange) w.e.f August 14, 2026. Utilisation of IPO proceeds The utilisation of the net proceeds of the fresh issue up to September 30, 2026 is as under: Sr. Objects of the issue as per Prospectus Amount as per Prospectus (Rs. lakhs) Utilised up to 30.09.2026 (Rs. lakhs) Unutilised as at 30.09.2026 (Rs. lakhs) 1 Working Capital Requirement 6437.50 2419.74 4017.75 2 Offer expenses in relation to the Fresh Issue 1312.50 1312.50 Nil 3 General corporate purposes 1000.00 511.00 489.00 Total net proceeds 8750.00 4243.24 4506.76 The unutilised proceeds are held in fixed deposits with scheduled commercial banks / the public issue account / the monitoring account pending utilisation. There has been no deviation in the use of proceeds from the objects stated in the Prospectus. 6. Earnings per share The Earnings Per Share (EPS) has been computed in accordance with Accounting Standard (AS) 20– Earnings Per Share. EPS for the half year ended September 30, 2026 is not annualised. 7. Segment reporting The Company is engaged in a single business segment, namely production of television / film / digital content. It operates primarily in India. Accordingly, no separate segment information is required to be disclosed under AS 17, Segment Reporting 8. Regrouping The figures of previous periods / year have been regrouped, rearranged or reclassified wherever considered necessary to make them comparable with the current period’s classification. 9. Rounding All amounts are in Rs. lakhs, except per-share data. Figures have been rounded off, and totals may not add due to rounding. |
|---|
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| A | Date of start of reporting period | 01-04-2026 |
|---|---|---|
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | |
| D | Nature of report standalone or consolidated | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 1,963.62 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.38 | |
| Adjustments for depreciation and amortisation expense | 32.84 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | (4.13) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 29.09 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (1,095.32) | |
| Adjustments for decrease (increase) in trade receivables | (1,044.79) | |
| Adjustments for decrease (increase) in other current assets | (556.18) | |
| Adjustments for increase (decrease) in trade payables | (1,305.46) | |
| Adjustments for increase (decrease) in other current liabilities | (65.57) | |
| Adjustments for provisions | 2.00 | |
| Total adjustments for working capital | (4,065.32) | |
| Total adjustments for reconcile profit (loss) | (4,036.23) | |
| Net cash flows from (used in) operations | (2,072.61) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (40.63) | |
| Income taxes paid (refund) | 575.24 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | (2,688.48) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | (2,688.48) | |
| 4 | 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 | 0.00 | |
| 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 | 0.00 | |
| Purchase of property plant and equipment | 4.65 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Cash advances and loans made to other parties | 275.00 | |
| 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 | 40.63 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (239.02) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (239.02) | |
| Cash flows from used in financing activities | ||
| Proceeds from issuing shares | 8,750.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.38 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,275.33) | |
| Net cash flows from (used in) financing activities before extraordinary items | 7,474.29 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 7,474.29 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 4,546.79 | |
| 6 | 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 | 4,546.79 | |
| Cash and cash equivalents cash flow statement at beginning of period | 951.70 | |
| Cash and cash equivalents cash flow statement at end of period | 5,498.49 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 2,326.89 | ||
| Reserves and surplus | 19,754.91 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 22,081.80 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 1044000 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 0.00 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 5.63 | ||
| Total non-current liabilities | 5.63 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 0.00 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 11.53 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,514.62 | ||
| Total Trade payable | 1,526.15 | ||
| Other current liabilities | |||
| 1 | Other Current Liabilities | 376.17 | |
| Total of Other long-term liabilities | 376.17 | ||
| Short-term provisions | 201.63 | ||
| Total current liabilities | 2,103.95 | ||
| Total equity and liabilities | 24,201.82 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 144.04 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 3.78 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 10.34 | ||
| Total Property, Plant and Equipment and Intangible assets | 158.16 | ||
| ii | Non-current investments | 0.48 | |
| v | Deferred tax assets (net) | 2.13 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 350.00 | |
| Other non-current assets | |||
| 1 | Other Non-current Assets | 1,170.63 | |
| Total of Other non-current assets | 1,170.63 | ||
| Total non-current assets | 1,681.40 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 8,136.81 | ||
| Trade receivables | 5,913.50 | ||
| Cash and cash equivalents | 5,498.49 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 746.60 | ||
| Other current assets | |||
| 1 | Other Current Assets | 2,225.02 | |
| Total of Other current assets | 2,225.02 | ||
| Total current assets | 22,520.42 | ||
| Total assets | 24,201.82 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 30-09-2026 | 30-09-2026 | |||||
| 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) | |||||||
| 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 | |||||||
| Net Segment Asset | |||||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | |||||||
| Net Segment Liabilities | |||||||
| Disclosure of notes on segments | |||||||