General information about company
Scrip code*		000000
NSE Symbol*		HOLMARC
MSEI Symbol*		NOTLISTED
ISIN*		INE0LXA01019
Name of company		HOLMARC OPTO-MECHATRONICS LIMITED
Type of company		SME
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		22-05-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Half Yearly
Reporting Quarter		Yearly
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Manufacturer of variety of scientific and engineering instruments for research, industry and education
Start date and time of board meeting		28-05-2026 11:00
End date and time of board meeting		28-05-2026 16:00
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		26-05-2025
Indicate Company website link for updated RPT policy of the Company		https://holmarc.com/policies.php
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	NA

Financial Results – Other than Bank
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Revenue From Operations
	Revenue from operations	2604.33	4222.53
	Other income	21.14	43.54
	Total Income	2625.47	4266.07
2	Expenses
(a)	Cost of materials consumed	575.28	1003.71
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	129.66	-6.16
(d)	Employee benefit expense	963.77	1943.37
(e)	Finance costs	2.17	3.25
(f)	Depreciation and amortisation expense	77.25	146.64
(g)	Other Expenses
1	Administrative Expenses	11.51	20.66
2	Advertisement Charges	1.35	4.08
3	Annual maintenance charge	6.2	6.2
4	Bank Charges	6.71	10.74
5	Business Promotion Expenses	19.31	33.75
6	Compliments and Gifts	0.02	0.17
7	Consumption of stores and spare parts	43.36	66.89
8	Depositary Charges	1.15	1.15
9	Donation & Subscription	0.09	0.2
10	Others	281.21	503.21
	Total other expenses	370.91	647.05
	Total expenses	2119.04	3737.86
3	Profit before exceptional and extraordinary items and tax	506.43	528.21
4	Exceptional items	-8.88	0
5	Profit before extraordinary items and tax	497.55	528.21
6	Extraordinary items	0	0
7	Profit before tax	497.55	528.21
8	Tax Expense
	Current tax	129.62	134.9
	Deferred tax	-14.89	-14.88
	Total tax expenses	114.73	120.02
9	Net Profit Loss for the period from continuing operations	382.82	408.19
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	382.82	408.19
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	382.82	408.19
17	Details of equity share capital
	Paid-up equity share capital	1005	1005
	Face value of equity share capital	10	10
	Details of debt securities
18	Reserves excluding revaluation reserve		2079.52
19	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	3.81	4.06
	Diluted earnings (loss) per share from continuing and discontinued operations	3.81	4.06
20	Debt equity ratio			Textual Information( 1)
21	Debt service coverage ratio			Textual Information( 2)
22	Interest service coverage ratio			Textual Information( 3)
23	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	1005
	Reserves and surplus	2079.52
	Money received against share warrants
	Total shareholders' funds	3084.52
2	Share application money pending allotment	0
3	Deferred government grants
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	52.21
	Deferred tax liabilities (net)
	Foreign currency monetary item translation difference liability account
	Other long-term liabilities
1
2
3
4
5
	Details of other long-term liabilities
	Total of other long-term liabilities
	Long-term provisions	177.03
	Total non-current liabilities	229.24
6	Current liabilities
	Short-term borrowings	8.09
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	33.71
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22.84
	Total Trade payable	56.55
	Other current liabilities
1	Other current liabilities	320.59
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities	320.59
	Short-term provisions	103.54
	Total current liabilities	488.77
	Total equity and liabilities	3802.53
	Assets
1	Non-current assets
(i)	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	982.61
	Producing properties
	Intangible assets	4.12
	Preproducing properties
	Property, Plant and Equipment capital work-in-progress	21.45
	Intangible assets under development or work-in-progress
	Total Property, Plant and Equipment and Intangible assets	1008.18
(ii)	Non-current investments	0.01
(v)	Deferred tax assets (net)	77.77
(vi)	Foreign currency monetary item translation difference asset account
(vii)	Long-term loans and advances	0
	Other non-current assets
1	Other non-current assets	37.66
2
3
4
5
	Details of other non-current assets
	Total of other non-current assets	37.66
	Total non-current assets	1123.62
2	Current assets
	Current investments	0
	Inventories	602.01
	Trade receivables	851.14
	Cash and cash equivalents	0.03
	Bank balance other than cash and cash equivalents	1109.15
	Short-term loans and advances	89.44
	Other current assets
1	Other current assets	27.14
2
3
4
5
	Details of other current assets
	Total of other current assets	27.14
	Total current assets	2678.91
	Total assets	3802.53
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue
	(net sale/income from each segment should be disclosed)
1
	Total segment revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other unallocable expenditure net off unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Assets
	Un-allocable Assets
	Net Segment Assets
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities

Cash flow statement - indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax	528.21
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	3.25
	Adjustments for depreciation and amortisation expense	146.64
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0.06
	Adjustments for dividend income	0
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	-37.13
	Other adjustments for non-cash items	10.88
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	123.7
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-110.32
	Adjustments for decrease (increase) in trade receivables	-61.86
	Adjustments for decrease (increase) in other current assets	16.99
	Adjustments for increase (decrease) in trade payables	6.68
	Adjustments for increase (decrease) in other current liabilities	134.76
	Adjustments for provisions	0
	Total adjustments for working capital	-13.75
	Total adjustments for reconcile profit (loss)	109.95
	Net cash flows from (used in) operations	638.16
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	107.26
	Other inflows (outflows) of cash	-67.9
	Net cash flows from (used in) operating activities before extraordinary items	463
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	463
4	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property plant and equipment	0
	Purchase of property plant and equipment	409.06
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	37.16
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	33.29
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-338.61
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-338.61
5	Cash flows from used in financing activities
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	60.3
	Repayments of borrowings	0
	Dividends paid	40.2
	Interest paid	3.25
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities before extraordinary items	16.85
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	16.85
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	141.24
6	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	141.24
	Cash and cash equivalents cash flow statement at beginning of period	214.28
	Cash and cash equivalents cash flow statement at end of period	355.52

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

1

Holmarc Opto-Mechatronics Limited

AAACH9492C

M/s. Cyriac and Cyriac

AASFC3282G

A firm, in which a director’s relative, is a partner.

Purchase of goods or services

3

The audit committee has granted omni-bus approval for availing legal Retainership Service from M/s. Cyriac & Cyriac due to its repetitive nature in accordance with Companies Act, 2013

1.5

0

0

2

Holmarc Opto-Mechatronics Limited

AAACH9492C

IHits Technologies Private Limited

AADCI5847D

An entity in which a director’s relative is a director.

Purchase of goods or services

2.16

The audit committee has granted omni-bus approval for availing Human Resource Management Software service from M/s. Ihits Technologies Private Limited due to its repetitive nature in accordance with Companies Act, 2013

1.08

0

0

3

Holmarc Opto-Mechatronics Limited

AAACH9492C

Jolly Cyriac

ACTPC9320N

Managing Director and Promoter of the Company

Remuneration

27.94

The audit committee has granted omni-bus approval for the payment of managerial remuneration to the Promoter/ Promoter group Directors in accordance with Companies Act,2013 and SEBI(LODR) Regulations,2015

27.94

0

0

4

Holmarc Opto-Mechatronics Limited

AAACH9492C

Ishach Sainuddin

AMFPS9524E

Whole - Time Director and Promoter of the Company

Remuneration

29.01

The audit committee has granted omni-bus approval for the payment of managerial remuneration to the Promoter/ Promoter group Directors in accordance with Companies Act,2013 and SEBI(LODR) Regulations,2015

29.01

0

0

5

Holmarc Opto-Mechatronics Limited

AAACH9492C

Jaya Jolly

AYVPJ8712F

Whole - Time Director and Part of Promoter Group of the Company

Remuneration

6.6

The audit committee has granted omni-bus approval for the payment of managerial remuneration to the Promoter/ Promoter group Directors in accordance with Companies Act,2013 and SEBI(LODR) Regulations,2015

6.6

0

0

Total value of transaction during the reporting period

66.13

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	G Joseph & Associates	Yes	31-03-2027