AKSHOPTFBR2024-10-012024-12-31 AKSHOPTFBR2024-10-012024-12-31 AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member AKSHOPTFBR2024-12-31 AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AKSHOPTFBR2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AKSHOPTFBR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member AKSHOPTFBR2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532351 AKSHOPTFBR NOTLISTED Aksh Optifibre Limited Equity 2024-04-01 2025-03-31 2025-02-13 2025-02-03 INR Lakhs Third quarter 14:00:00 17:15:00 2025-02-13 2025-02-13 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Standalone 284709000.00 2889000.00 287598000.00 166640000.00 13259000.00 15724000.00 45161000.00 13202000.00 26449000.00 47591000.00 328026000.00 -40428000.00 1915000.00 -38513000.00 -8137000.00 -1124000.00 -9261000.00 0.00 -29252000.00 0.00 0.00 0.00 0.00 -29252000.00 0.00 -29252000.00 0.00 0.00 813490000.00 5 -0.18 -0.18 0.00 0.00 -0.18 -0.18 Notes: 1. The Standalone financial results of the Company for the quarter and nine months ended December 31, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 13, 2025. 2. The Standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3. The Company has foreign currency payable and receivable balances which are outstanding for more than the period as prescribed in Foreign Exchange Management Act. The Company has already applied for necessary extension in consultation with RBI Consultant. Management does not expect any material implication on account of delays under the existing regulations. 4. HDFC Bank Limited, vide its letter dated October 16, 2024, has approved the One-Time Settlement (‘OTS’) offer made by the Company, under which the company is required to pay Rs. 2,559.78 lakhs as full and final settlement against the outstanding dues on or before January 7, 2025. In compliance with the abovesaid OTS, the Company has part complied with the terms and has sought extension upto March 31, 2025 which is under consideration by the HDFC Bank. 5. In continuation to earlier intimation regarding ‘Notice under Section 13(2) of SARFAESI Act, 2002’ received from Union Bank of India (UBI) on October 28, 2024, the company has now, received notice under Section 13(4) of SARFAESI Act, 2002 dated January 20, 2025 for claim amount of Rs. 4,973 lakhs (approximately). The Company is seeking suitable legal advice, including discussions with the bank for the One Time Settlement (OTS) of the outstanding dues and will take all necessary actions to protect its interests towards stakeholders in this matter. 6. Exceptional Income/ (Expense) for the quarter and nine months ended December 31, 2024 of Rs. 19.15 Lakhs & Rs. 1,247.57 Lakhs inter-alia includes Exchange fluctuation gain of Rs. 11.19 Lakhs & Rs. 2.38 Lakhs, Provision for doubtful debt of Trade Receivable of Rs. Nil Lakhs & Rs. (9.74 Lakhs), Profit/(Loss) on sale of Property, Plant and Equipment of Rs. 3.00 Lakhs & Rs. 2.58 Lakhs, Misc. Balances written back/(off) of Rs 4.96 & Rs. (8.10) Lakhs, Reversal of recovered Interest expense and other bank charges of Rs. Nil Lakhs and Rs. 1,260.46 Lakhs respectively. 7. The figures of the previous periods/year have been re-grouped/re-classified to render them comparable with the figures of the current period. Multi segment 2024-04-01 2024-12-31 Unaudited Standalone 953382000.00 10239000.00 963621000.00 579557000.00 42859000.00 50227000.00 142681000.00 42087000.00 84569000.00 169343000.00 1111323000.00 -147702000.00 124757000.00 -22945000.00 45689000.00 -43557000.00 2132000.00 0.00 -25077000.00 0.00 0.00 0.00 0.00 -25077000.00 0.00 -25077000.00 0.00 0.00 813490000.00 5 -0.15 -0.15 0.00 0.00 -0.15 -0.15 Other Expenses 47591000.00 Other Expenses 169343000.00 Manufacturing 134085000.00 Services 150624000.00 Manufacturing 554405000.00 Services 398977000.00 284709000.00 953382000.00 284709000.00 953382000.00 Manufacturing -35719000.00 Services 14495000.00 Manufacturing -113541000.00 Services 30192000.00 -21224000.00 -83349000.00 13202000.00 42087000.00 4087000.00 -102491000.00 -38513000.00 -22945000.00 Manufacturing 1381080000.00 Services 578201000.00 1959281000.00 548055000.00 2507336000.00 Manufacturing 1102159000.00 Services 288262000.00 1390421000.00 48775000.00 1439196000.00