Key Quantitative Figures

Standalone Financial Results (Quarter Ended 30th September, 2026):

  • Revenue from operations: ₹1,666.48 lakhs
  • Other Income: ₹304.76 lakhs
  • Total Revenue: ₹1,970.24 lakhs
  • Total Expenses: ₹2,134.37 lakhs
  • Loss before exceptional items and tax: ₹(164.13) lakhs
  • Exceptional item (Loss): ₹(5.51) lakhs (exchange fluctuation loss ₹4.63 lakhs and debit balance written off ₹0.88 lakhs)
  • Loss before tax: ₹(169.64) lakhs
  • Profit/(Loss) for the period: ₹(169.64) lakhs
  • Total Comprehensive Income: ₹(169.64) lakhs
  • Basic EPS: ₹(0.05)
  • Diluted EPS: ₹(0.05)

Standalone Financial Results (Half Year Ended 30th September, 2026):

  • Revenue from operations: ₹4,202.55 lakhs
  • Other Income: ₹607.78 lakhs
  • Total Revenue: ₹4,810.33 lakhs
  • Total Expenses: ₹4,878.95 lakhs
  • Loss before exceptional items and tax: ₹(68.62) lakhs
  • Exceptional item (Loss): ₹(8.23) lakhs
  • Loss before tax: ₹(76.85) lakhs
  • Profit/(Loss) for the period: ₹(76.85) lakhs
  • Total Comprehensive Income: ₹(76.85) lakhs
  • Basic EPS: ₹(0.02)
  • Diluted EPS: ₹(0.02)

Consolidated Financial Results (Quarter Ended 30th September, 2026):

  • Revenue from operations: ₹4,478.90 lakhs
  • Other Income: ₹7.20 lakhs
  • Total Revenue: ₹4,486.10 lakhs
  • Total Expenses: ₹4,703.84 lakhs
  • Loss before exceptional items and tax: ₹(217.74) lakhs
  • Exceptional item (Loss): ₹(5.51) lakhs
  • Loss before tax: ₹(223.25) lakhs
  • Profit/(Loss) for the period: ₹(223.25) lakhs
  • Total Comprehensive Income: ₹(223.25) lakhs
  • Basic EPS: ₹(0.06)
  • Diluted EPS: ₹(0.06)

Consolidated Financial Results (Half Year Ended 30th September, 2026):

  • Revenue from operations: ₹9,059.74 lakhs
  • Other Income: ₹13.32 lakhs
  • Total Revenue: ₹9,073.06 lakhs
  • Total Expenses: ₹9,279.09 lakhs
  • Loss before exceptional items and tax: ₹(206.03) lakhs
  • Exceptional item (Loss): ₹(8.23) lakhs
  • Loss before tax: ₹(214.26) lakhs
  • Profit/(Loss) for the period: ₹(214.26) lakhs
  • Total Comprehensive Income: ₹(214.26) lakhs
  • Basic EPS: ₹(0.06)
  • Diluted EPS: ₹(0.06)

Dates of Action

  • Board Meeting Date: 13th November, 2026
  • Meeting Time: 3:00 PM to 8:00 PM
  • Period Ended: 30th September, 2026

Parties Involved

  • Board of Directors of OK Play India Limited
  • Statutory Auditors: J Madan & Associates (FRN: 025913N)
  • Company Secretary and Compliance Officer: Usha Patel
  • Managing Director: Rajan Handa (DIN: 00194590)
  • Subsidiaries: OK Play Auto Limited, RIRA E-Vehicles Private Limited

Financial Impact

The company reported net losses at both standalone and consolidated levels for Q2 and H1 FY27. The exceptional items primarily relate to exchange fluctuation losses on FCCB liability restatement.

Capital Structure Impact

  • Paid-up Equity Share Capital: ₹3,629.31 lakhs (Face Value of ₹1 per share)
  • Other Equity (Reserves): ₹14,071.62 lakhs (Standalone), ₹12,822.64 lakhs (Consolidated)
  • No change in share capital during the period

Cash Flow Implications

Standalone Cash Flow (H1 FY27):

  • Net Cash from Operating Activities: ₹1,102.50 lakhs
  • Net Cash used in Investing Activities: ₹(372.69) lakhs
  • Net Cash used in Financing Activities: ₹(795.17) lakhs
  • Net decrease in Cash and Cash Equivalents: ₹(65.36) lakhs

Consolidated Cash Flow (H1 FY27):

  • Net Cash from Operating Activities: ₹1,273.19 lakhs
  • Net Cash used in Investing Activities: ₹(472.81) lakhs
  • Net Cash used in Financing Activities: ₹(566.71) lakhs
  • Net increase in Cash and Cash Equivalents: ₹233.67 lakhs

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors

2. Limited review performed by statutory auditors J Madan & Associates

3. The company operates as one reportable segment

4. Compliance with Indian Accounting Standards (IND AS)

5. Deferred Tax Liability/Assets not determined as it will be finalized at year-end

6. Previous period figures have been regrouped/rearranged where necessary