Below is a clear, structured extraction and summary of the relevant and actionable financial information from the Optiemus Infracom Limited results filing dated August 14, 2025, for the quarter ended June 30, 2025 (Q1 FY26):

1. Auditor’s Note

  • Type: Limited Review Report by Mukesh Raj & Co., Chartered Accountants.
  • Conclusion:
    • No qualifications, concerns, or issues reported.
    • The auditor states that nothing has come to their attention to indicate material misstatements or non-compliance with applicable accounting standards and SEBI regulations.
  • Note: Some subsidiaries’ interim financials were reviewed by other auditors; two subsidiaries’ financials were management-certified without auditor review.
  • Actionable: No auditor qualifications; results can be relied upon as presented.

2. Financial Performance

Standalone Financials (₹ Lakhs)

ParticularsQ1 FY26 (Jun 30, 2025)Q4 FY25 (Mar 31, 2025)Q1 FY25 (Jun 30, 2024)FY25 (Apr 24-Mar 25)
Revenue from Operations13,474.0722,045.4212,427.0859,153.05
Other Income2.94752.54298.361,316.10
Total Income13,477.0122,797.9612,725.4460,469.15
Total Expenses13,098.5021,476.1412,111.9257,199.64
Profit before Tax378.511,321.82613.523,269.51
Tax Expense (Total)(93.79)(379.69)(154.02)(1,045.47)
Net Profit after Tax284.72942.13459.502,224.04
Other Comprehensive Income(0.44)0.051.695.49
Total Comprehensive Income284.28942.18461.192,229.53
EPS (Basic, ₹10 face value)0.331.090.542.59
EPS (Diluted, ₹10 face value)0.311.080.542.58

Consolidated Financials (₹ Lakhs)

ParticularsQ1 FY26 (Jun 30, 2025)Q4 FY25 (Mar 31, 2025)Q1 FY25 (Jun 30, 2024)FY25 (Apr 24-Mar 25)
Revenue from Operations43,535.3944,925.6449,265.99188,999.68
Other Income282.52963.89502.601,728.42
Total Income43,817.9145,889.5349,768.59190,728.10
Total Expenses41,971.8843,751.0648,262.60183,393.97
Profit before Tax1,846.032,138.471,505.997,334.13
Share of profit/loss of associate & JV37.55(35.34)2.76333.60
Net Profit before Tax1,883.582,103.131,508.757,667.73
Tax Expense (Total)(430.44)51.78(295.04)(1,334.72)
Net Profit after Tax1,453.142,154.911,213.716,333.01
Other Comprehensive Income1.49(0.75)2.359.26
Total Comprehensive Income1,454.632,154.161,216.066,342.27
EPS (Basic, ₹10 face value)1.672.501.427.37
EPS (Diluted, ₹10 face value)1.612.491.427.33

3. Detailed Notes / Management Commentary

  • Accounting Policies:

    • Results prepared as per Ind AS (Indian Accounting Standards) and SEBI Listing Regulations.
    • No changes in accounting policies or material adjustments reported.
    • Previous period figures regrouped/reclassified for comparability.

  • Segment Reporting:

    • Group operates in two segments:
      1. Trading & Distribution
      2. Manufacturing Business
    • Segment information disclosed in consolidated results.

  • Subsidiaries and Associates:

    • 8 subsidiaries and 1 associate + 1 joint venture included in consolidation.
    • Some subsidiaries’ financials reviewed by other auditors; two subsidiaries’ financials unaudited and relied on management certification.

  • No exceptional items or prior period adjustments reported.

  • No commentary on sector-specific KPIs such as AUM, NPAs, slippages, attrition, utilization, or client wins provided.

4. Segment Information (Consolidated)

SegmentQ1 FY26 Revenue (₹ Lakhs)Q4 FY25 Revenue (₹ Lakhs)Q1 FY25 Revenue (₹ Lakhs)FY25 Revenue (₹ Lakhs)Q1 FY26 Segment Profit Before Tax (₹ Lakhs)FY25 Segment Profit Before Tax (₹ Lakhs)
Trading & Distribution13,474.0722,045.4112,427.0760,020.03382.621,839.19
Manufacturing Business30,770.6623,519.7538,616.17134,123.521,720.686,769.53
Total (Net Sales)43,535.3944,925.6449,265.99188,999.682,103.308,608.72

  • Inter-segment revenue: ₹709.34 Lakhs (Q1 FY26), ₹5,143.87 Lakhs (FY25) deducted from total.

  • Segment Assets (₹ Lakhs):

SegmentQ1 FY26Q4 FY25Q1 FY25FY25
Trading & Distribution64,900.4477,134.9650,804.9077,134.96
Manufacturing Business107,690.44109,231.60111,781.92109,231.60
Other Unallocated Assets(35,266.54)(31,308.40)(23,303.29)(31,308.40)
Total Segment Assets137,324.34155,058.16139,283.53155,058.16
  • Segment Liabilities (₹ Lakhs):
SegmentQ1 FY26Q4 FY25Q1 FY25FY25
Trading & Distribution5,358.2017,875.023,616.2817,875.02
Manufacturing Business63,871.0270,143.33107,988.4970,143.33
Other Unallocated Liabilities3,112.32510.31(16,185.87)510.31
Total Segment Liabilities72,341.5488,528.6695,418.9088,528.66

5. Capex, Projects, and Corporate Activity

  • No explicit disclosures on capital expenditure (capex), ongoing/planned projects, writedowns, impairments, provisions, acquisitions, disposals, mergers, restructuring, or cost-cutting measures in the filing.

6. Standalone vs Consolidated

  • Both Standalone and Consolidated financial results are provided and reviewed.
  • Consolidated results include subsidiaries, associates, and joint ventures as detailed.
  • Consolidated revenue and profits are significantly higher than standalone, reflecting group operations.

Summary for Investment Analysis Team

AspectKey Points
Auditor’s NoteClean limited review report; no qualifications or concerns.
Revenue (Q1 FY26)Standalone ₹13,474 Lakhs; Consolidated ₹43,535 Lakhs; lower than Q1 FY25 consolidated ₹49,266 Lakhs.
Net Profit (Q1 FY26)Standalone ₹285 Lakhs; Consolidated ₹1,453 Lakhs; both higher than Q1 FY25 standalone and consolidated.
EPS (Basic, Q1 FY26)Standalone ₹0.33; Consolidated ₹1.67.
Segment PerformanceManufacturing segment is the major revenue and profit contributor; trading segment smaller but stable.
MarginsConsolidated PBT margin ~4.3% (Q1 FY26); Standalone PBT margin ~2.8%.
No exceptional itemsNo one-off gains or losses reported.
Accounting PoliciesNo changes; Ind AS compliant.
Corporate ActivityNo disclosures on capex, acquisitions, or restructuring.
Other KPIsNo commentary on headcount, attrition, utilization, client wins, or sector-specific KPIs.

Actionable Insights:

  • The company shows stable profitability with consolidated net profit growth compared to prior year quarter.
  • Manufacturing business is the key driver of revenue and profit.
  • No red flags from auditors or accounting policies.
  • Lack of commentary on operational KPIs or corporate actions limits deeper operational insight.
  • Revenue decline in consolidated operations compared to Q1 FY25 warrants monitoring.
  • No capex or strategic updates disclosed; follow-up may be needed for growth plans.

End of Analysis