OPTIMYSTIX2026-04-012026-09-30OPTIMYSTIX2026-09-30OPTIMYSTIX2026-03-31OPTIMYSTIX2026-04-012026-09-30in-capmkt:OtherExpenses1MemberOPTIMYSTIX2026-04-012026-09-30in-capmkt:OtherExpenses2MemberOPTIMYSTIX2026-09-30OtherCurrentLiabilitiesDomain1OPTIMYSTIX2026-09-30OtherNoncurrentAssetsDomain1OPTIMYSTIX2026-09-30OtherCurrentAssetsDomain1OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain1OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain1OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain1OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain2OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain2OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain2OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain3OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain3OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain3OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain4OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain4OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain4OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain5OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain5OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain5OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain6OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain6OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain6OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain7OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain7OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain7OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain8OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain8OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain8OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain9OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain9OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain9OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain10OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain10OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain10OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain11OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain11OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain11OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain12OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain12OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain12OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain13OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain13OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain13OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain14OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain14OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain14OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain15OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain15OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain15OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain16OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain16OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain16OPTIMYSTIX2026-04-012026-09-30RelatedPartyTransactionDomain17OPTIMYSTIX2026-03-31RelatedPartyTransactionDomain17OPTIMYSTIX2026-09-30RelatedPartyTransactionDomain17OPTIMYSTIX2026-09-30Statement1OPTIMYSTIX2026-04-012026-09-30Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000OPTIMYSTIXNOTLISTEDINE1JZB01022Optimystix Entertainment India LimitedSMEEquity2026-04-012027-03-312026-10-272026-10-22INRLakhsHalf YearlyHalf yearlySingle segmentproduction of television, film, digital content2026-10-2716:00:002026-10-2717:35:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-09-09https://optimystix.tv/investors/corporate-policies/true1falseThe disclosure for default on loans and debt securities is not applicable to the Company.2026-04-012026-09-30UnauditedStandalone717497000447700072197400000-10953200025252000280003284000607173000526205000195769000019576900001957690004943900029700049736000146033000000146033000146033000232689000107.447.441. Approval and limited review <br /> <br /> The above unaudited standalone financial results of Optimystix Entertainment India Limited (“the Company”) for the half year ended September 30, 2026 were reviewed by the Audit Committee. The Board of Directors then approved them at its meeting held on October 27, 2026. The Statutory Auditors of the Company have carried out a limited review of these results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”). They have issued an unmodified conclusion thereon. <br /> <br /> 2. Basis of preparation – regulatory These results have been prepared in compliance with Regulation 33 of the SEBI LODR Regulations, read with Regulation 33(5) as applicable to entities listed on the SME platform of the National Stock Exchange of India Limited (NSE Emerge). <br /> <br /> 3. Basis of preparation – accounting framework <br /> These results have been prepared in accordance with the recognition and measurement principles of the Accounting Standards (AS) notified under Section 133 of the Companies Act, 2013, read with the Companies (Accounting Standards) Rules, 2021, and other accounting principles generally accepted in India. <br /> <br /> 4. Comparative periods <br /> • The figures for the year ended March 31, 2026 are audited. <br /> • The figures for the half year ended March 31, 2026 are the balancing figures between the audited figures for the full financial year and the figures for the half year ended September 30, 2025. <br /> • The figures for the half year ended September 30, 2025, including the cash flow statement for that half year, are based on management-certified financial statements. They have not been subjected to audit or limited review by the Statutory Auditors. <br /> <br /> 5. Initial Public Offering (IPO), Listing and Utilisation of IPO proceeds <br /> During the period, the Company has completed Initial Public Offering (IPO) of Rs. 8750 lakhs (Fresh Issue) comprising of 50,00,000 equity shares of Rs. 10 each at an issue price of Rs.175 per share. The equity shares of the Company have been listed on SME platform of NSE Emerge (hereinafter referred as "Stock Exchange") w.e.f August 14, 2026. <br /> <br /> Utilisation of IPO proceeds The utilisation of the net proceeds of the fresh issue up to September 30, 2026 is as under: <br /> Sr. <br /> Objects of the issue as per Prospectus <br /> Amount as per Prospectus (Rs. lakhs) <br /> Utilised up to 30.09.2026 (Rs. lakhs) <br /> Unutilised as at 30.09.2026 (Rs. lakhs) <br /> 1 <br /> Working Capital Requirement <br /> 6437.50 <br /> 2419.74 <br /> 4017.75 <br /> 2 <br /> Offer expenses in relation to the Fresh Issue <br /> 1312.50 <br /> 1312.50 <br /> Nil <br /> 3 <br /> General corporate purposes <br /> 1000.00 <br /> 511.00 <br /> 489.00 <br /> Total net proceeds <br /> 8750.00 <br /> 4243.24 <br /> 4506.76 <br /> The unutilised proceeds are held in fixed deposits with scheduled commercial banks / the public issue account / the monitoring account pending utilisation. There has been no deviation in the use of proceeds from the objects stated in the Prospectus. <br /> <br /> 6. Earnings per share <br /> The Earnings Per Share (EPS) has been computed in accordance with Accounting Standard (AS) 20– Earnings Per Share. EPS for the half year ended September 30, 2026 is not annualised. <br /> <br /> 7. Segment reporting The Company is engaged in a single business segment, namely production of television / film / digital content. It operates primarily in India. Accordingly, no separate segment information is required to be disclosed under AS 17, Segment Reporting <br /> <br /> 8. Regrouping The figures of previous periods / year have been regrouped, rearranged or reclassified wherever considered necessary to make them comparable with the current period’s classification. <br /> 9. Rounding All amounts are in Rs. lakhs, except per-share data. Figures have been rounded off, and totals may not add due to rounding. <br /> <br /> <br /> <br /> 1. Approval and limited review <br /> <br /> The above unaudited standalone financial results of Optimystix Entertainment India Limited (“the Company”) for the half year ended September 30, 2026 were reviewed by the Audit Committee. The Board of Directors then approved them at its meeting held on October 27, 2026. The Statutory Auditors of the Company have carried out a limited review of these results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”). They have issued an unmodified conclusion thereon. <br /> <br /> 2. Basis of preparation – regulatory These results have been prepared in compliance with Regulation 33 of the SEBI LODR Regulations, read with Regulation 33(5) as applicable to entities listed on the SME platform of the National Stock Exchange of India Limited (NSE Emerge). <br /> <br /> 3. Basis of preparation – accounting framework <br /> These results have been prepared in accordance with the recognition and measurement principles of the Accounting Standards (AS) notified under Section 133 of the Companies Act, 2013, read with the Companies (Accounting Standards) Rules, 2021, and other accounting principles generally accepted in India.Operating Expenses / Cost of Production590297000Administrative and Other Expenses1687600023268900019767790000220946800000000563000563000011530001483940001495470002951000020162000199219000240925000014404000023800000103400015676000350000213000035000000117033000168272000081368100058819000054863300006765900022281500022409780002409250000Other current liabilities29510000Other Non- Current Assets117033000Other Current Assets22281500028000328400000000-447600000-1164000-109532000-113789000-54941000-121786000-6219000200000-406067000-407231000-211462000000575020000-26896400000-2689640000000000004660000027500000000040630000-1500000000-17390300000-17390300087500000000000280000-12753300074743900000747439000304572000030457200094061000398633000Optimystix Entertainement India Limited******VIPUL DHIRAJLAL SHAH******Managing DirectorRemuneration18000000Approved898900000Optimystix Entertainement India Limited******RAJESH DARSHAN BAHL******Whole-time DirectorRemuneration12000000Approved598900000Optimystix Entertainement India Limited******RAJESH DARSHAN BAHL******Whole-time DirectorLoanApproved01354200013542000Loan0.07NAUnsecuredHousing PurposeOptimystix Entertainement India Limited******RAJESH DARSHAN BAHL******Whole-time DirectorInterest receivedApproved47500046140005089000Optimystix Entertainement India Limited******PARESH SHASHIKANT PAREKH******CFORemuneration1806000Approved90300000Optimystix Entertainement India Limited******PARESH SHASHIKANT PAREKH******CFOAny other transactionPerquisite684000Approved2850005700057000Optimystix Entertainement India Limited******SHIKHA KAILASH KEDIA******Company Secretary & Compliance OfficerRemuneration266000Approved13300000Optimystix Entertainement India Limited******Pooja Shah******Relatives of KMPAny other transactionProfessional Fees7500000Approved15000000327000Optimystix Entertainement India Limited******Wakaoo Films LLP******Partners in LLPAny other transactionShare of Loss-66100000Optimystix Entertainement India Limited******Wakaoo Films LLP******Partners in LLPAny other transactionCurrent Account withdrawal-5000000146358000140433000Optimystix Entertainement India Limited******Wakaoo Films LLP******Partners in LLPAny other transactionReimbursement of Expenses1200000Approved27500000Optimystix Entertainement India Limited******Wakaoo Films LLP******Partners in LLPAny other transactionReimbursement of Expenses paid1200000Approved1000000Optimystix Entertainement India Limited******The Eastern Way Films LLP******Partners in LLPAny other transactionShare of Loss-2000448000446000Optimystix Entertainement India Limited******SANJAY DHIRAJLAL SHAH******Non-executive DirectorAny other transactionDirector Sitting FeesApproved1900000190000Optimystix Entertainement India Limited******MONICA RAKESH GUPTA******Independent DirectorAny other transactionDirector Sitting FeesApproved45000045000Optimystix Entertainement India Limited******MANMEET SINGH CHANDHOKE******Independent DirectorAny other transactionDirector Sitting FeesApproved60000060000Optimystix Entertainement India Limited******RAJESH VASUDEO DESAI******Independent DirectorAny other transactionDirector Sitting FeesApproved00024517000Public Issues2026-08-148750000002026-09-30trueCare Rating LimitedfalseSHIKHA KAILASH KEDIACompany Secretary and Compliance OfficerMumbai2026-10-27