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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.39</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.35</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">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’}. &lt;br /&gt; 
 &lt;br /&gt; 
2.The Group's operations comprise of only two segments viz. Trading &amp; distribution and Manufacturing Business. &lt;br /&gt; 
 &lt;br /&gt; 
3.On 1 February 2017, the Group entered into a License Agreement with BlackBerry Limited (“BlackBerry”). BlackBerry claims unpaid minimum software license fees of approximately US$22.52 million. In July 2024, BlackBerry filed a petition before the High Court of Justice, Business and Property Courts of England and Wales, seeking summary judgment against the Group. The Group opposed the petition on the basis that BlackBerry had not fulfilled certain contractual obligations, including the obligation to provide software for two devices per year over a five-year period in respect of the licenses for which payment is claimed. BlackBerry subsequently elected not to proceed with its summary judgment application.  &lt;br /&gt; 
 &lt;br /&gt; 
On 19 December 2025, the High Court issued a judgment determining that BlackBerry’s conduct amounted to an abuse of process and granted the Group permission to apply to the Court of Appeal to strike out BlackBerry’s claim on those grounds. BlackBerry has since made a settlement proposal to reduce its claim by 70%. The Group is in the process of finalizing and filing its defense and counterclaims against BlackBerry, which are currently estimated to exceed US$20 million. &lt;br /&gt; 
 &lt;br /&gt; 
Based on the current stage of proceedings, the facts available, and external legal advice received, management believes that it is not probable that a material liability will arise from this matter, incidental legal cost whether through judgment or settlement. Accordingly, no provision has been recognized in these financial statements. The Group will continue to monitor developments and reassess its position as necessary. &lt;br /&gt; 
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4.During the quarter, Bharat Innovative Glass Technologies Private Limited (“BIGTech”) (Subsidiary of the Company) which is currently in the pre-operative stage and has not yet commenced commercial operations, incurred a Loss Before Tax (PBT) of Rs. 143.55 lakhs and Loss After Tax (PAT) of Rs. 143.55 lakhs, primarily towards initial setup and operational readiness expenses. Consequently, the consolidated results for the quarter reflect the above impact. BIGTech is expected to commence revenue-generating operations in the forthcoming quarters, and the management remains confident of its future contribution to the Group’s consolidated performance. &lt;br /&gt; 
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5.During the quarter, Optiemus Unmanned Systems Private Limited (“OUS”) (a wholly-owned subsidiary of the Company), which is presently in the product development phase and has not commenced commercial operations, has incurred a Loss Before Tax (PBT) of Rs. 137.30 lakhs and Loss After Tax (PAT) of Rs. 101.65 lakhs, primarily on account of research and development and other pre-operative expenses. Accordingly, the consolidated financial results for the quarter include the impact of the said losses.  &lt;br /&gt; 
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6.The unaudited consolidated financial results for the quarter ended June 30, 2026 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". &lt;br /&gt; 
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7.Previous period figures have been regrouped / reclassified where necessary, to confirm with the current period's presentation for the purpose of comparability. &lt;br /&gt; 
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8.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 04, 2026. &lt;br /&gt; 
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