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Omega Interactive Technologies Ltd. Audit Report / Information 2026

May 11, 2026

63082_rns_2026-05-11_c4752ff4-1a28-4252-8291-5eeef0fd4a0c.pdf

Audit Report / Information

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OMEGA INTERACTIVE TECHNOLOGIES LIMITED

CIN: L78100MH1994PLC077214

Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059

Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

May 08, 2026

To,
BSE Limited
Corporate Relationship Department,
Phiroze Jeejeebhoy Towers
Dalal Street,
Mumbai-400001

Scrip code: 511644

Subject: Clarification with respect to Board meeting Outcome dated May 08, 2026.

Dear Sir/Madam,

In continuation to the outcome submitted on May 08, 2026, we are enclosing herewith revised Board Meeting outcome for the same due to some clerical error.

We hereby attach a revised Board Meeting Outcome for the same.

Thanking You.

Yours faithfully,

For Omega Interactive Technologies Limited

SHAILESH
SHRIPAL AWALE
Digitally signed by
SHAILESH SHRIPAL AWALE
Date: 2026.05.08 19:54:02
+05'30'

Shailesh Shripal Awale
Managing Director
DIN: 11703762

Encl: As above


OMEGA INTERACTIVE TECHNOLOGIES LIMITED

CIN: L78100MH1994PLC077214

Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,

Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,

Mumbai, Maharashtra, India, 400059

Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

May 08, 2026

To,

BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street, Fort,

Mumbai 400001

Scrip Code: - 511644

SUB: Revised outcome of the board of directors meeting held on Friday, May 08, 2026.

REF: Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Respected Sir/Ma’am,

With reference to the notice issued on April 24, 2026, we would like to inform you that the Board of Directors of the Company at their meeting held on May 08, 2026, have inter alia approved;

  1. Audited Standalone Financial Results of the Company for the period ended on March 31, 2026. We are enclosing herewith the following:

  2. Audited Standalone financial results of the Company which have been approved and taken on record at a meeting of the Board of Directors of the Company held today.

  3. Audit Report pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015 for Audited Standalone Financial Results for the period ended on March 31, 2026, from our Statutory Auditors.
  4. Declaration to the effect that there is Unmodified Opinion with respect to Audited Financial Results for the period ended on March 31, 2026.

The Board Meeting Commenced at 5:30 PM and concluded at 6:00 PM

You are requested to kindly take the above information on record.

Thanking you,

Yours faithfully,

For Omega Interactive Technologies Limited

SHAILESH
SHRIPAL AWALE

Digitally signed by
SHAILESH SHRIPAL AWALE
Date: 2026.05.08 19:54:28
+01'00'

Shailesh Shripal Awale
Managing Director
DIN: 11703762

ENCL: As above


OMEGA INTERACTIVE TECHNOLOGIES LIMITED

CIN: L78100MH1994PLC077214

Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059

Email: [email protected] Website: www.omeginteractive.in Phone: 022 68322609

STATEMENT OF AUDITED FINANCIAL RESULT FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

(Rs in Lacs)

Particulars Quarter Ended For The year ended
31.03.2026 (Audited) 31.12.2025 (Un-Audited) 31.03.2025 (Audited) 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

For and on behalf of the Board of Directors of
Omega Interactive Technologies Limited

SHAILESH
SHRIPAL AWALE
Digitally signed by
SHAILESH SHRIPAL AWALE
Date: 2026.05.08 19:34:58
+07:07

Shailesh Shripal Awale
Managing Director
DIN:- 11703762

Place: Mumbai
Date: May 08, 2026


OMEGA INTERACTIVE TECHNOLOGIES LIMITED
CIN: L78100MH1994PLC077214
Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059
Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

Notes to Financial Results

  1. The above Financial Results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 8th May, 2026.
  2. These financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards ("Ind AS") prescribed section 133 of the Companies Act 2013 (the "Act") read with relevant rules issued thereunder and the other accounting principles generally accepted in India.
  3. The Earning Per Share (EPS) has been computed in accordance with the Indian Accounting Standard on Earnings Per Share (IND AS 33) which required effect of bonus issue to be given till the earliest period reported.
  4. The Company does not have more than one reportable segment in terms of AS 108 'Operating Segment' hence segment wise reporting is not applicable,
  5. The comparative results and other information for the Quarter and year ended 31st March, 2026 has been audited by the statutory auditors of the Company and has expressed their unqualified opinion.
  6. The management has exercised necessary due diligence to ensure that the said comparative results provide a true and fair view of its affairs.
  7. Previous year/period's figures have been regrouped/reclassified wherever necessary to correspond with the current period's classification for comparison.

For and on behalf of the Board of Directors
Omega Interactive Technologies Limited

SHAILESH SHRIPAL
AWALE
Digitally signed by SHAILESH
SHRIPAL AWALE
Date: 2026.05.08 19:56:27 +05'30'
Shailesh Shripal Awale
Managing Director
DIN:- 11703762

Place: Mumbai
Date: May 08, 2026


OMEGA INTERACTIVE TECHNOLOGIES LIMITED
CIN: L78100MH1994PLC077214
Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059
Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

STATEMENT OF ASSETS AND LIABILITIES AS AT MARCH 31, 2026
(Rs in Lacs)

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 sr 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
Summary of significant accounting policies

The accompanying notes are an integral part of the financial statements.

*Less than ₹ 0.01 Lakhs

For and on behalf of the Board of Directors of
Omega Interactive Technologies Limited
SHAILESH
Digitally signed by SHAILESH
SHRIPAL AWALE
Date: 2026.03.08 19:56:43
+05'30'
Shailesh Shripal Awale
Managing Director
DIN:- 11703762

Place: Mumbai
Date: May 08, 2026


OMEGA INTERACTIVE TECHNOLOGIES LIMITED
CIN: L78100MH1994PLC077214
Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059
Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026
(Rs in Lacs)

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
Particulars For the year ended March 31, 2026 For the year ended March 31, 2025
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
For and on behalf of the Board of Directors of Omega Interactive Technologies Limited
SHAILESH
SHRIPAL AWALE
SHAILESH
SHRIPAL AWALE
One- 828-05 88 19 57 05 +05'07'
Shailesh Shripal Awale
Managing Director
DIN:- 11703762
Place: Mumbai
Date: May 08, 2026

Bhatt Shah Mekhia & Co.
CHARTERED ACCOUNTANTS
CA INDIA

INDEPENDENT AUDITORS' REPORT TO THE BOARD OF DIRECTORS OF OMEGA INTERACTIVE TECHNOLOGIES LIMITED

Report on the audit of the Standalone Annual Financial Results

Opinion

We have audited the accompanying standalone annual financial results of Omega Interactive Technologies Limited ("the Company") for the quarter and year ended 31st March, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us these standalone annual financial results:

Are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit/loss and other comprehensive income and other financial information for the year ended 31st March, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Financial Results

These standalone annual financial results have been prepared on the basis of the standalone annual financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued there under and other accounting principles generally accepted in India and in, compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act, for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making

Office Address: 1004, 10th Floor, Silicon Tower, B/h Samartheshwar Mahadev, Near Law Garden, Ellisbridge, Ahmedabad-380006
M. No- 8460532385, Email id: [email protected]


Bhatt Shah Mekhia & Co.
CHARTERED ACCOUNTANTS
CA INDIA

judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error in preparing the standalone annual financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to, cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial Reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone annual financial results.

As part of an 'audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

i. Identify and "assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from 'fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

ii. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.

iii. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

iv. Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the

Office Address: 1004, 10th Floor, Silicon Tower, B/h Samartheshwar
Mahadev, Near Law Garden, Ellisbridge, Ahmedabad-380006
M. No- 8460532385, Email id: [email protected]


Bhatt Shah Mekhia & Co.
CHARTERED ACCOUNTANTS
CA INDIA

v. Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion, our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

vi. Evaluate the overall presentation, structure and content of the standalone annual financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other matter

The standalone annual financial results include the results for the quarter ended 31st March, 2026 and the corresponding quarter ended in the previous year being the balancing figure between the audited figures in respect of the full financial year and the published audited year to date figures up to the fourth quarter of the relevant financial year which were subject to limited review by us.

For M/s. Bhatt Shah Mekhia & Co.
Chartered Accountants
FRN: 129797W

img-0.jpeg

CA Dipika Shah
Partner
M.No.: 600503
Date: 8th May,2026
Place: Ahmedabad
UDIN: 26600502ZGUUYT5994

img-1.jpeg

Office Address: 1004, 10th Floor, Silicon Tower, B/h Samartheshwar Mahadev, Near Law Garden, Ellisbridge, Ahmedabad-380006
M. No- 8460532385, Email id: [email protected]


OMEGA INTERACTIVE TECHNOLOGIES LIMITED
CIN: L78100MH1994PLC077214
Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059
Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

May 08, 2026

To,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Fort,
Mumbai 400001

Scrip Code: - 511644

Sub: Declaration/Disclosure regarding under Regulation 33(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Ref: Ref: In the matter of M/s. Omega Interactive Technologies Limited

Pursuant to Regulation 33(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time read, we do hereby confirm, declare and certify that the financial statements do not contain any false, misleading statements of figures and do not omit material fact which may make the statement or figures contained therein misleading.

You are therefore requested to take on record the aforesaid information for your reference.

Thanking you,

Yours faithfully,

For Omega Interactive Technologies Limited

SHAILESH
SHRIPAL
AWALE

Digitally signed by
SHAILESH SHRIPAL
AWALE
Date: 2026.05.08
19:57:22 +05'97'

Shailesh Shripal Awale
Managing Director
DIN: 11703762


OMEGA INTERACTIVE TECHNOLOGIES LIMITED
CIN: L78100MH1994PLC077214
Registered Office: SH 607 6th Flr, Town Centre Commercial Premise Centre,
Marol, Andheri(E) Coop Soc (Prop), CTS 165, A K Rd, Marol Naka,
Mumbai, Maharashtra, India, 400059
Email: [email protected] Website: www.omegainteractive.in Phone: 022 68322609

May 08, 2026

To,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Fort,
Mumbai 400001

Scrip Code: - 511644

Sub: Declaration regarding Auditor's Report with Unmodified Opinion for the Financial Year ended March 31, 2026 under Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Ref: Ref: In the matter of M/s. Omega Interactive Technologies Limited

Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time read with SEBI's Circular No. SEBI Circular CIR/CFD/CMD/56/2016 dated May 27, 2016, we hereby declare and confirm that Statutory Auditor of the Company M/s. Bhatt Shah Mekhia & Co. (FRN: 129797W), Chartered Accountants have issued Audit Report in respect of Audited Financial Results for the Financial Year ended on March 31, 2026 with unmodified and unqualified opinion.

You are therefore requested to take on record the aforesaid information for your reference.

Thanking you,

Yours faithfully,

For Omega Interactive Technologies Limited

SHAILESH
SHRIPAL
AWALE

Digitally signed by
SHAILESH SHRIPAL
AWALE
Date: 2026.05.08
19:57:37 +05'00'

Shailesh Shripal Awale
Managing Director
DIN: 11703762