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OPTIFIBRE LIMITEDMain BoardEquity2025-04-012026-03-312025-11-072025-10-29INRLakhsQuarterlySecond quarterMulti segment2025-11-0713:30:002025-11-0716:15:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-13https://akshoptifibre.com/pdf/Related%20Party%20Transactions.pdffalsetrue2025-07-012025-09-30UnauditedStandalone307865000364500031151000017582200073950001583300044026000161890002493100046430000330626000-191160002831000-162850000-3737000-37370000-125480000000-125480000-125480008134900005-0.08-0.0800-0.08-0.08Notes <BR> <BR> 1.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. The same have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 07, 2025. <BR> <BR> 2. 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. <BR> <BR> 3. The Company has not accounted for interest aggregating to Rs. 2,017.05 lakhs and cenvatable duty aggregating to Rs. 840.19 lakhs in respect of the Advance Authorization scheme and Export Promotion Capital Goods (EPCG) schemes till September 30, 2025. <BR> <BR> Management believes that these outstanding liabilities are expected to be resolved under the Government’s amnesty scheme on a principal duty basis. Accordingly, these amounts have not been recognized in the financial results, pending resolution under the amnesty framework. <BR> <BR> Had these liabilities been recognized, the total liabilities would have increased by Rs. 2,857.24 lakhs, the total assets would have increased by Rs. 1,347.84 lakhs, and the loss for the quarter and half year ended would have increased by Rs. 48.90 Lakhs (net of tax impact) and Rs 18.25 lakhs (net of tax impact), respectively. <BR> <BR> 4. Pursuant to the Notice received from Union Bank Of India (UBI) under section 13(4) of SARFAESI Act, 2002, the Company has filed stay Application (SA) before Debt Recovery Tribunal (DRT), Jaipur. The Hon’ble Tribunal has granted Interim stay and the matter is pending with DRT. The outstanding balance payable to UBI as per books does not align with the balance reflected as per bank due to inappropriate adjustment of cutback paid by the company to bank since April 2021 (date of NPA) and simple interest being provided by the company on the outstanding balance. <BR> The Company has during the quarter received a notice from HDFC Bank under Section 13(2) of SARFAESI Act, 2002 dated July 03, 2025 for claim amount of Rs. 3,663 lakhs. The Company has filed the reply and will take all necessary actions to protect interests of all stakeholders. <BR> <BR> 5. The figures of the previous periods/year have been re-grouped/re-classified to render them comparable with the figures of the current period. <BR> 2025-04-012025-09-30UnauditedStandalone5769950006871000583866000352498000100560002127900091125000343120005192500090835000652030000-681640002154000-660100000-15867000-158670000-501430000000-501430000-501430008134900005-0.31-0.3100-0.31-0.31Other Expenses46430000Other Expenses908350009511460002287000001798000000258358000005597800031433600017148100020420001443090000139262000023757800025054000180076000025958000468666000105990004050000065902700020298300002305100000813490000293340008428240008428240000000002436800000158460004021400062890200024416000276329000300745000376064000130571100092358000101300000139908200022980000014622760002305100000Manufacturing171084000Services136781000Manufacturing342487000Services234508000307865000576995000307865000576995000Manufacturing-10606000Services14155000Manufacturing-31001000Services96280003549000-213730001618900034312000364500010325000-16285000-66010000Manufacturing1303495000Services54417700018476720004574280002305100000Manufacturing1131662000Services3039820001435644000266320001462276000343120006772000-25913000014175000-318000-4403000-6788000223800041890000045970000519250000-92200041220004800000006871000000-3230000-8040000114169000481590000006270000041889000000000005300008368000000000000000000000200800000-58300000000000001282200030010000982400000-25647000104120000104120001464100025053000Items that will not be classified to profit or (Loss)00Items that will not be classified to profit or (Loss)000000Aksh optifibre Limited******Dr. Kailash S Choudhari******Director and PromoterAny other transactionSitting FeesNot Applicable10000000Aksh optifibre Limited******AOL FZE******Wholly Owned SubsidiaryPurchase of goods or servicesNot Applicable0-11283000-11283000Aksh optifibre Limited******AOL FZE******Wholly Owned SubsidiarySale of goods or servicesNot Applicable0396897000396897000Aksh optifibre Limited******AOL FZE******Wholly Owned SubsidiaryAdvanceNot Applicable0299681000299681000Aksh optifibre Limited******AOL Tech FZE******Wholly Owned SubsidiaryAdvanceNot Applicable01478000014780000Aksh optifibre Limited******Aksh Technologies (Mauritius) Limited******Wholly Owned SubsidiarySale of goods or servicesNot Applicable02249600022496000Aksh optifibre Limited******Aksh Technologies (Mauritius) Limited******Wholly Owned SubsidiaryAdvanceNot Applicable0509000509000Aksh optifibre Limited******Aksh Composites Private Limited******Wholly Owned SubsidiaryAdvanceNot Applicable000Aksh optifibre Limited******Aksh Composites Private Limited******Wholly Owned SubsidiarySale of goods or servicesNot Applicable6000-10003000Aksh optifibre Limited******Aksh Composites Private Limited******Wholly Owned SubsidiaryInterest receivedNot Applicable000AOL FZE******Dr. Kailash S Choudhari******DirectorLoanNot Applicable1770000-24878000-26648000AOL FZE******Dr. Kailash S Choudhari******DirectorRemunerationNot Applicable1343000-36122000-37465000AOL FZE******AOL COMPOSITES (JIANGSU) CO., LTD.******Wholly Owned Subsidiary of Parent CompanyPurchase of goods or servicesNot Applicable10300027360002839000AOL FZE******Aksh Composites Private Limited******Wholly Owned Subsidiary of Parent CompanyPurchase of goods or servicesNot Applicable209000-5613000-5822000AOL FZE******Aksh Composites Private Limited******Wholly Owned Subsidiary of Parent CompanySale of goods or servicesNot Applicable7300019390002012000AOL FZE******Aksh Technologies (Mauritius) Limited******Wholly Owned Subsidiary of Parent CompanySale of goods or servicesNot Applicable24500065890006834000AOL CIMPOSITES (JIANGSU) Co. LTD******AOL FZE******Parent CompanyLoanNot Applicable49000-774000-823000Aksh Composites Private Limited******AOL COMPOSITES (JIANGSU) CO., LTD.******Step Down Subsidiary of Parent CompanyPurchase of goods or servicesNot Applicable028690002869000Aksh optifibre Limited******Aditya Katyal******Relative of DirectorRemunerationNot Applicable330000-49000-88000Aksh optifibre Limited******MKC Industries Pvt Ltd******Relative of Director is a DirectorPurchase of goods or servicesNot Applicable000Aksh optifibre Limited******MKC Industries Pvt Ltd******Relative of Director is a DirectorSale of goods or servicesNot Applicable18520000-306000AOL FZE******AOL Tech FZE******Fellow SubsidiaryAdvanceNot Applicable13140004430300045617000739400079551500068230300000795515000