OMEGA INTERACTIVE TECHNOLOGIES LIMITED — Reporting period: Quarter and year ended March 31, 2026 (audited); also includes quarter ended March 31, 2025 (audited) and quarter ended December 31, 2025 (un-audited)
| Particulars | Quarter Ended 31.03.2026 (Audited) | 31.12.2025 (Un-Audited) | 31.03.2025 (Audited) | For The Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income: | |||||
| Revenue from Operations | 7,098.75 | 3,777.74 | – | 14,924.89 | 2.05 |
| Other income | (0.00) | – | 63.85 | – | 255.46 |
| Total income (A) | 7,098.75 | 3,777.74 | 63.85 | 14,924.89 | 257.51 |
| Expenses: | |||||
| Operation and maintenance expenses | – | – | – | – | – |
| Changes in Inventories | (174.48) | – | – | (174.48) | – |
| Purchase & Direct Expenses | 6,723.08 | 3,339.14 | – | 13,646.89 | – |
| Employee benefit expense | 13.65 | 9.79 | 1.35 | 57.56 | 6.67 |
| Finance costs | 44.37 | – | 18.05 | 44.37 | 73.34 |
| Depreciation & Amortization expenses | 0.44 | 0.43 | – | 1.09 | – |
| Other expenses | 7.22 | 114.27 | 3.06 | 142.70 | 18.64 |
| Total expenses (B) | 6,614.28 | 3,463.62 | 22.46 | 13,718.13 | 98.65 |
| Profit before tax for the year (C) = (A-B) | 484.47 | 314.12 | 41.39 | 1,206.76 | 158.86 |
| Tax expense: | |||||
| (i) Current tax | 303.96 | – | 10.42 | 303.96 | 39.98 |
| (ii) Deferred Tax Expenses | 0.17 | – | – | 0.17 | – |
| Total tax expense (D) | 304.13 | – | 10.42 | 304.13 | 39.98 |
| Other comprehensive Income (after Tax) | |||||
| A) Items that will not be reclassified to profit and loss | – | – | – | – | – |
| Income Tax on above | – | – | – | – | – |
| B) Items that will be reclassified to profit and loss | – | – | – | – | – |
| Income tax on above | – | – | – | – | – |
| Total Other Comprehensive Income (Net of Tax) | – | – | – | – | – |
| Total Comprehensive Income for the period comprising Net Profit/ (Loss) for the period & Other Comprehensive Income | 180.34 | 314.12 | 30.97 | 902.63 | 118.88 |
| Paid-up equity share capital (Face Value: Rs. 10/- each ) | 259.12 | 259.12 | 159.94 | 259.12 | 159.94 |
| Earnings per equity share (in ₹) | |||||
| Basic | 0.28 | 12.12 | 1.95 | 34.90 | 8.59 |
| Diluted | 0.01 | 12.12 | 1.95 | 1.14 | 8.59 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 16.95 | – |
| (b) Capital work-in-progress | – | – |
| (a) Financial assets | – | – |
| (i) Other financial assets | – | – |
| (d) Other non-current assets | 236.63 | – |
| Total non-current assets | 253.58 | – |
| Current assets | ||
| (a) Inventories | 174.48 | – |
| (a) Financial assets | – | – |
| (i) Investments | – | – |
| (i) Trade receivables | 9,194.14 | – |
| (iii) Contract asset | – | – |
| (ii) Cash and cash equivalents | 184.18 | 1.94 |
| (v) Bank balance other than disclosed in Note 11 above | 0.00 | – |
| (iii) Loans | 3,150.46 | 3,230.93 |
| (b) Current tax asset (net) | – | – |
| (b) Other current assets | 65.36 | 152.00 |
| Total current assets | 12,768.62 | 3,384.87 |
| TOTAL ASSETS | 13,022.20 | 3,384.87 |
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 259.12 | 159.94 |
| (b) Other equity | 6,657.45 | 2,066.39 |
| Total equity | 6,916.57 | 2,226.33 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | – | – |
| (i) Borrowings | – | – |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (net) | 0.17 | – |
| Total non-current liabilities | 0.17 | – |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 29.00 | 980.83 |
| (ii) Trade payables | ||
| (a) total outstanding dues of micro and small enterprises | – | – |
| (b) total outstanding dues of creditors other than micro enterprises and sm | 5,519.19 | – |
| (ii) Other financial liabilities | 31.60 | – |
| (b) Other current liabilities | 179.40 | 128.50 |
| (c) Current Tax Liabilities | – | – |
| (d) Provisions | 346.25 | 49.21 |
| Total current liabilities | 6,105.44 | 1,158.54 |
| TOTAL EQUITY AND LIABILITIES | 13,022.20 | 3,384.87 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 1,206.76 | 158.86 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation expense | 1.09 | – |
| Interest income | – | (253.46) |
| Finance cost | 44.37 | 73.34 |
| Operating profit before changes in working capital | 1,252.22 | (21.26) |
| Working capital adjustments: | ||
| (Increase) / decrease in Other Non current assets | (236.63) | (1,134.55) |
| (Increase) / decrease in trade receivables | (9,194.14) | 14.79 |
| (Increase) / decrease in Inventories | (174.48) | – |
| (Increase) / decrease in other assets | 88.42 | (150.57) |
| Increase / (decrease) in Loans & Advances | 80.47 | – |
| Increase / (decrease) in trade payables | 5,519.19 | – |
| Increase / (decrease) in other financial liabilities | 31.60 | 128.48 |
| Increase / (decrease) in provisions | (53.05) | 47.92 |
| Increase / (decrease) in other current liabilities | 50.90 | – |
| Cash generated from operating activities (before tax) | (2,635.51) | (1,115.19) |
| Net income tax (paid)/ Net income tax refund (including interest on refund) | – | – |
| Net cash flows from operating activities (A) | (2,635.51) | (1,115.19) |
| B. Cash flow from investing activities | ||
| Maturity of FD | – | 436.02 |
| Purchase of Asset | (18.04) | – |
| Interest received | – | – |
| Net cash flows from investing activities (B) | (18.04) | 436.02 |
| C. Cash flow from financing activities | ||
| Proceeds from issue of share warrants & Share Capital | 3,787.62 | 656.82 |
| Proceeds from Borrowings | (951.83) | (247.92) |
| Finance Cost Paid | – | – |
| Net cash used in financing activities (C) | 2,835.79 | 408.90 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 182.24 | (270.28) |
| Cash and cash equivalents at the beginning of year | 1.94 | 272.22 |
| Cash and cash equivalents at the end of year | 184.18 | 1.94 |
| Cash and cash equivalents comprise of | ||
| Cash in Hand | 56.00 | 0.06 |
| Balance with bank in current account | 128.17 | 1.87 |
| Total | 184.18 | 1.94 |