Standalone Financial Results (Audited)

For the Year Ended 31 March 2026:

  • Total Income: ₹129.21 lakhs
  • Revenue from Operations: ₹129.21 lakhs
  • Interest Income: ₹129.21 lakhs
  • Sale of Shares: Data unclear in source
  • Net Gain on Fair Value Changes: Data unclear in source
  • Other Income: Data unclear in source
  • Total Expenses: ₹67.43 lakhs
  • Finance Cost: ₹2.30 lakhs
  • Fees & Commission Expense: Data unclear in source
  • Purchase of Shares: ₹45.71 lakhs
  • Employee Benefit Expenses: ₹19.42 lakhs
  • Depreciation and Amortization Expense: Data unclear in source
  • Other Expenses: Data unclear in source
  • Profit Before Tax: ₹61.77 lakhs
  • Tax Expense: ₹14.52 lakhs
  • Current Tax: ₹15.39 lakhs
  • Deferred Tax: (₹0.87) lakhs
  • Profit After Tax: ₹47.25 lakhs
  • Total Comprehensive Income: ₹47.25 lakhs
  • Paid-up Equity Share Capital: ₹747.23 lakhs (Face value ₹1 each)
  • Other Equity: ₹1,398.78 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.06

Quarterly Standalone Results:

  • Q4 FY26 (31 March 2026): Profit After Tax of ₹14.03 lakhs on Total Income of ₹31.98 lakhs
  • Q3 FY25 (31 December 2025): Profit After Tax of ₹10.76 lakhs on Total Income of ₹32.50 lakhs
  • Q4 FY25 (31 March 2025): Profit After Tax of ₹5.10 lakhs on Total Income of ₹39.67 lakhs

Consolidated Financial Results (Audited)

For the Year Ended 31 March 2026:

  • Total Income: ₹18,970.85 lakhs
  • Revenue from Operations: ₹18,594.13 lakhs
  • Interest Income: ₹113.42 lakhs
  • Sale of Product: ₹18,412.67 lakhs
  • Sale of Shares: Data unclear in source
  • Net Gain on Fair Value Changes: Data unclear in source
  • Other Operating Income: ₹68.04 lakhs
  • Other Income: ₹376.72 lakhs
  • Total Expenses: ₹17,803.62 lakhs
  • Finance Cost: ₹388.36 lakhs
  • Cost of Material Consumed: ₹12,618.72 lakhs
  • Purchase of Stock-in-Trade: ₹2,777.65 lakhs
  • Changes in Inventories: (₹41.76) lakhs
  • Employee Benefit Expenses: ₹837.97 lakhs
  • Depreciation and Amortization: ₹222.30 lakhs
  • Other Expenses: ₹1,000.39 lakhs
  • Profit Before Tax: ₹1,167.23 lakhs
  • Tax Expense: ₹191.39 lakhs
  • Current Tax: ₹91.12 lakhs
  • Deferred Tax: ₹100.27 lakhs
  • Profit After Tax: ₹975.84 lakhs
  • Total Comprehensive Income: ₹1,546.93 lakhs
  • Net Profit Attributable To:
  • Owners of the Company: ₹908.45 lakhs
  • Non-Controlling Interests: ₹67.39 lakhs
  • Total Comprehensive Income Attributable To:
  • Owners of the Company: ₹908.45 lakhs
  • Non-Controlling Interests: ₹638.48 lakhs
  • Paid-up Equity Share Capital: ₹747.23 lakhs
  • Other Equity: ₹5,889.44 lakhs

Quarterly Consolidated Results:

  • Q4 FY26 (31 March 2026): Profit After Tax of ₹233.85 lakhs on Total Income of ₹5,806.15 lakhs
  • Q3 FY25 (31 December 2025): Profit After Tax of ₹208.18 lakhs on Total Income of ₹4,432.67 lakhs
  • Q4 FY25 (31 March 2025): Profit After Tax of ₹206.43 lakhs on Total Income of ₹4,568.49 lakhs

Assets and Liabilities Position as at 31 March 2026

Standalone (Audited):

  • Total Assets: ₹2,209.25 lakhs
  • Financial Assets: ₹2,194.90 lakhs
  • Cash & Cash Equivalents: ₹7.34 lakhs
  • Loans: ₹1,534.84 lakhs
  • Investments: ₹652.16 lakhs
  • Non-Financial Assets: ₹14.35 lakhs
  • Current Tax Assets: ₹13.56 lakhs
  • Deferred Tax Assets: ₹1.26 lakhs
  • Other Non-Financial Assets: ₹0.09 lakhs
  • Total Liabilities and Equity: ₹2,209.25 lakhs
  • Financial Liabilities: ₹29.12 lakhs
  • Non-Financial Liabilities: ₹34.12 lakhs
  • Equity: ₹2,146.01 lakhs

Consolidated (Audited):

  • Total Assets: ₹19,430.78 lakhs
  • Financial Assets: ₹16,062.82 lakhs
  • Non-Financial Assets: ₹3,367.96 lakhs
  • Total Liabilities and Equity: ₹19,430.78 lakhs
  • Liabilities: ₹8,357.09 lakhs
  • Equity: ₹11,073.69 lakhs
  • Attributable to Owners: ₹6,636.67 lakhs
  • Non-Controlling Interest: ₹4,436.02 lakhs

Cash Flow Statements for Year Ended 31 March 2026

Standalone:

  • Net Cash from Operating Activities: (₹857.20) lakhs
  • Net Cash from Investing Activities: Data not clearly specified
  • Net Cash from Financing Activities: (₹0.77) lakhs
  • Net Decrease in Cash: (₹857.97) lakhs
  • Cash at Beginning of Year: ₹865.31 lakhs
  • Cash at End of Year: ₹7.34 lakhs

Consolidated:

  • Net Cash from Operating Activities: (₹1,705.48) lakhs
  • Net Cash from Investing Activities: (₹423.00) lakhs
  • Net Cash from Financing Activities: ₹1,206.68 lakhs
  • Net Decrease in Cash: (₹921.81) lakhs
  • Cash at Beginning of Year: ₹1,059.35 lakhs
  • Cash at End of Year: ₹137.55 lakhs

Notes to Financial Results

1. The audited results for the quarter and year ended 31 March 2026 were reviewed by the audit committee and approved by the Board of Directors at their meeting held on 29 May 2026.

2. The company has two subsidiaries: "Maximus International Limited" and "Maximus Infra Ventures Limited." Maximus International Limited has two foreign sub-subsidiaries: "Maximus Global FZE" and "MX Africa Limited." Maximus Global FZE has one foreign subsidiary: "Maximus Lubricants LLC" (formerly known as "Pacific Lubricant LLC"). MX Africa Limited has one foreign subsidiary: "Quantum Lubricants (E.A.) Limited."

3. The company has identified two primary business segments: "Financing and Investment" and "Trading in Oils and Chemicals" in the consolidated financial results.

4. Figures for the corresponding previous period have been regrouped/reclassified wherever necessary to conform to the current period's presentation.

Audit Reports

Standalone Financial Results Audit:

Shah Mehta & Bakshi, Chartered Accountants (Firm Registration No: 103824W) issued an unmodified opinion on the standalone annual financial results. The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013.

Consolidated Financial Results Audit:

The same auditors issued an unmodified opinion on the consolidated annual financial results. The consolidated results include financial information of subsidiaries audited by other auditors, representing total assets (before consolidation adjustments) of ₹17,079.57 lakhs as at 31 March 2026, and total income (before consolidation adjustments) of ₹17,997.48 lakhs for the year ended on that date.

Regulatory Compliance Declaration

Milind Joshi, Chief Financial Officer of Optimus Finance Limited, declared that the statutory auditors have issued an audit report with an unmodified opinion on the audited standalone and consolidated financial results for the financial year ended 31 March 2026. This declaration is given in compliance with Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.