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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to the consolidated financial results for the quarter ended June 30, 2024   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. Telecommunications - Mobile Handset and Accessories and Manufacturing Business.      3. The figures for the last quarter results are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the respective financial year.      4. The unaudited consolidated financial results for the quarter ended June 30, 2024 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 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 13, 2024.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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