5323512025-10-012025-12-315323512025-12-315323512025-04-012025-12-315323512025-10-012025-12-31in-capmkt:OtherExpenses1Member5323512025-04-012025-12-31in-capmkt:OtherExpenses1Member5323512025-10-012025-12-31in-capmkt:ReportableSegments1Member5323512025-10-012025-12-31in-capmkt:ReportableSegments2Member5323512025-10-012025-12-31in-capmkt:ReportableSegments3Member5323512025-04-012025-12-31in-capmkt:ReportableSegments1Member5323512025-04-012025-12-31in-capmkt:ReportableSegments2Member5323512025-04-012025-12-31in-capmkt:ReportableSegments3Member5323512025-10-012025-12-31in-capmkt:ReportableSegments1Member5323512025-10-012025-12-31in-capmkt:ReportableSegments2Member5323512025-10-012025-12-31in-capmkt:ReportableSegments3Member5323512025-04-012025-12-31in-capmkt:ReportableSegments1Member5323512025-04-012025-12-31in-capmkt:ReportableSegments2Member5323512025-04-012025-12-31in-capmkt:ReportableSegments3Member5323512025-10-012025-12-31in-capmkt:ReportableSegments1Member5323512025-12-31in-capmkt:ReportableSegments1Member5323512025-10-012025-12-31in-capmkt:ReportableSegments2Member5323512025-12-31in-capmkt:ReportableSegments2Member5323512025-10-012025-12-31in-capmkt:ReportableSegments3Member5323512025-12-31in-capmkt:ReportableSegments3Member5323512025-10-012025-12-31in-capmkt:ReportableSegments1Member5323512025-12-31in-capmkt:ReportableSegments1Member5323512025-10-012025-12-31in-capmkt:ReportableSegments2Member5323512025-12-31in-capmkt:ReportableSegments2Member5323512025-10-012025-12-31in-capmkt:ReportableSegments3Member5323512025-12-31in-capmkt:ReportableSegments3Member5323512025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15323512025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532351AKSHOPTFBRNOTLISTEDINE523B01011AKSH OPTIFIBRE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-22INRLakhsQuarterlyThird quarterMulti segment2026-02-0614:00:002026-02-0615:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated264041000228600026632700016448900012623000815200045625000296610002791100047985000336446000-70119000-449000-705680000-12514000-125140000-580540000000-58054000-16635000-7468900000008134900005-0.36-0.3600-0.36-0.36 <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 February 06, 2026. <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. 2,082.09 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 December 31, 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. 2,922.28 lakhs, the total assets would have increased by Rs. 1,364.21 lakhs, and the loss for the quarter and nine month ended would have increased by Rs. 48.67 Lakhs (net of tax impact) and Rs 66.93 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 bank since April 2021 (date of NPA) and simple interest being provided by the company on the outstanding balance. <BR> <BR> The Holding Company has during the period 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. On November 21, 2025, the Government of India notified the four Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. The Holding Company is in the process of assessing the potential impact of the aforesaid Labour Codes, pending notification of rules, on its employee benefit obligations and related costs and on the basis of best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <BR> <BR> The Holding Company does not foresee any material impact on the Financial results. The Holding Company continues to monitor the finalization of Central / State Rules and any clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effects on the basis of such developments as needed. <BR> <BR> 6. 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> 2025-04-012025-12-31UnauditedConsolidated8453950009157000854552000522615000226790002940400013808400088653000861330001406470001028215000-173663000-7874000-1815370000-28381000-283810000-1531560000000-153156000-52990000-20614600000008134900005-0.94-0.9400-0.94-0.94Other Expenses47985000Other Expenses140647000Manufacturing134803000Services129238000Unallocated0Manufacturing481649000Services363746000Unallocated0264041000845395000264041000845395000Manufacturing-40428000Services6931000Unallocated0Manufacturing-82128000Services16559000Unallocated0-33497000-655690002737500079496000924700028598000-70119000-173663000Manufacturing2146843000Services574292000Unallocated76898000279803300002798033000Manufacturing2563671000Services319462000Unallocated499400028881270000288812700000Items that will be reclassified to Profit and Loss-16635000-16635000Items that will be reclassified to Profit and Loss-52990000-5299000000-16635000-52990000