AKSHOPTFBR2025-07-012025-09-30AKSHOPTFBR2025-09-30AKSHOPTFBR2025-03-31AKSHOPTFBR2025-04-012025-09-30AKSHOPTFBR2025-07-012025-09-30in-capmkt:OtherExpenses1MemberAKSHOPTFBR2025-04-012025-09-30in-capmkt:OtherExpenses1MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-04-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-04-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-04-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-04-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-09-30in-capmkt:ReportableSegments1MemberAKSHOPTFBR2025-07-012025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-09-30in-capmkt:ReportableSegments2MemberAKSHOPTFBR2025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1AKSHOPTFBR2025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532351AKSHOPTFBRNOTLISTEDINE523B01011AKSH OPTIFIBRE LIMITEDMain BoardEquity2025-04-012026-03-312025-11-072025-10-29INRLakhsQuarterlySecond quarterMulti segment2025-11-0713:30:002025-11-0716:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated311898000364500031554300018043400073950001582600044692000287390002810900047432000352627000-370840002828000-342560000-3737000-37370000-305190000000-30519000-45773000-7629200000008134900005-0.19-0.1900-0.19-0.19 <BR> 1 The Consolidated 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 Holding Company has foreign currency payable and receivable balances which are outstanding for more than the period as prescribed in Foreign Exchange Management Act. The Holding Company has already applied for necessary extension in consultation with RBI Consultant. Management of the respective companies does not expect any material implication on account of delays under the existing regulations. <BR> <BR> 3 The Holding 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 consolidated 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 Holding 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 Holding Company to the bank since April 2021 (date of NPA) and simple interest being provided by the company on the outstanding balance. <BR> The Holding 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 Holding 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> 2025-04-012025-09-30UnauditedConsolidated5813540006871000588225000358126000100560002125200092459000589920005822200092662000691769000-103544000-7425000-1109690000-15867000-158670000-951020000000-95102000-36355000-13145700000008134900005-0.58-0.5800-0.58-0.58Other Expenses47432000Other Expenses926620001060522000228700000179800000000055978000559780003400300020420001156630000152984000023952200025537000180076000028643000473778000105990004819200068555300097863400002820817000813490000-828892000-154020000-154020000000004169700000169270000210967000814870000244160004504920004749080004509270001740705000991130001013000001840831000784421000028362190002820817000Manufacturing175117000Services136781000Manufacturing346846000Services23450800031189800058135400000311898000581354000Manufacturing-16023000Services14155000Manufacturing-41700000Services9628000-1868000-320720002873900058992000364900019905000-34256000-110969000Manufacturing2215046000Services5441770002759223000615940002820817000Manufacturing2526606000Services303982000283058800056310002836219000589920007342000-2598200009110000-318000-4403000-20220002238000478900000100020000582220000-922000474300043420000006871000000-323000-36355000-10080000124677000137080000006270000074380000000000053000016696000000000000000000000200900000-14157000000000007915500001646000060376000001713300010414000010414000151230002553700000Items that will be reclassified to profit or loss-45773000-45773000Items that will be reclassified to profit or loss-36355000-3635500000-45773000-36355000