General Updates

August 11, 2026 To To BSE Limited, National Stock Exchange of India Limited ‘Exchange Plaza’. C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Mumbai - 400001. Mumbai - 400 051. Scrip Code: 543597 Symbol: VOEPL Subject: Re-submission of Audited Financial Results for the quarter and year ended on March 31, 2026 as per Regulation 33 of SEBI (LODR), 2015. Dear Sir/Madam, With reference to the Outcome of Board Meeting submitted on May 29, 2026, we wish to inform you that, due to inadvertent clerical oversight the earlier submitted financial results included a separate disclosure of “Current Investments”. However, under Indian Accounting Standards (Ind AS), “Current Investments” is not recognized as a separate classification. Accordingly, such investments have been reclassified under “Other Financial Assets.” Consequently, the amount of Rs. 718.33 Lakh reported under current assets in the earlier submission has been revised, and Rs. 10,212.44 Lakh has been disclosed under “Other Financial Assets”. Further, the provision for income tax was inadvertently mentioned without adjusting TDS and advance tax paid. The same has now been mentioned on a net basis after such adjustments. Accordingly, the amount previously reported as Rs. 647.36 Lakh has been revised to Rs. 157.96 Lakh. In view of the above changes, we are submitting the Revised Audited Financial Results for the quarter and year ended on March 31, 2026 along with the revised Statement of Assets and Liabilities and Statement of Cash Flows. We confirm that the aforesaid changes are limited to classification, regrouping and presentation adjustments and have no impact on the Financial Results of the Company. The revised Financial Results are enclosed herewith for your record and dissemination on website. Thanking you, Yours Faithfully, For Virtuoso Optoelectronics Limited Prasad Zinjurde Company Secretary and Compliance Officer M. No. A54800 VIRTUOSOOptoelectronics Limited Office Address : 7 MIDC Area, Satpur, Trimbak Road, Nasik - 422007 Email : Info@voepl.com Website : www.voepl.com Tel Number: +91253 2309016 / 2309017 99MH2015PL VIRTUOSO OPTOELECTRONICS LIMITED (CIN - L74999MH2015PLC268355) Statement of Audited Standalone Financial Results for the Quarter and Year ended March 31, 2026 (In Lakhs) Particulars Quarter Ended | Quarter Ended Year Ended Year Ended 31-03-2026 31-12-2025 31-03-2026 31-03-2025 Revenue from operations 33,129.69 20,455.05 83,481.21 69,720.07 Other Income 178.42 20.80 %351193 504.44 Total Income 33,308.11 20,475.85 83,833.14 70,224.50 Expenses Cost of materials consumed 30,643.43 14,785.84 70,690.81 60,872.35 Changes in inventories of work-in- progress, stock-in-trade and finished (1,646.10)] 2,136.11 282.64 (352.96) goods Employee benefits expense 1,027.97 674.87 2,848.09 2.148.87 Finance costs 1,025.06 716.42 3,283.52 2,589.67 Depreciation and Amortisation expense 1,235.74 529:53 2,631.82 1,104.22 Other expenses 291.43 582.87 1,535.50 1,524.93 Total expenses 32,577.52 19,425.63 81,272.38 67,887.09 Profit / (loss) before tax 730.59 1,050.21 2,560.76 2,337.41 Income tax expense Current Tax 127.65 227.17 447.42 438.00 Deferred Tax 56.03 118.14 534.64 644.69 Total tax expense 183.68 345.32 © 982.06 1,082.69 Profit / (loss) for the year 546.91 704.90 1,578.70 1,254.73 Other comprehensive income Items that will be reclassified to profit or (loss) Remeasurcment of defined benefit plans 14.21 - 14.21 1.76 Total comprehensive income / (loss) 561.12 704.90 1,592.91 1,256.49 for the year g Earning per equity share : Basic 1.78 3.36 4.77 Diluted 1.78 333 4.22 VIRTUOSO OPTOELECTRONICS LIMITED . (CIN - L74999MH2015PLC268355) Statement of Standalone Assets and Liabilities as at March 31, 2026 (In Lakhs) Particulars "As at As at March 31, 2026 March 31, 2025 ASSETS Non-Current Assets (a) Property, plant and equipment 33,135.13 19,967.11 (b) Capital work in progress s 3.170.67 4,791.29 (c) Right of use assets 7,621.23 879.41 (d) Financial assets " i.Investment 453.18 220.65 ii.Other financial assets 3,496.49 1,800.02 | (e) Other non-current assets 2,791.80 3,404.47 Total Non-Current Assets 50,668.50 31,062.95 Current Assets (a) Inventories 21,866.10 21,245.49 (b) Financial assets 2 i.Trade receivables 9,768.70 3,044.71 ii.Cash and cash equivalents 56.60 209.33 iii.Other financial assets 10,212.44 5,411.67 (c) Other current assets 1,461.86 262.33 (d) Current tax assets - 156.97 Total Current Assets 43,365.70 30,330.50 Total Assets 94,034.20 61,393.45 EQUITY AND LIABILITIES Equity (a) Equity share capital 3,183.31 2,948.88 (b) Other equity 37,316.09 25,261.35 (c) Money Received against Share Warrants 833.33 - Total Equity 41,332.73 28,210.23 Liabilities Non-Current Liabilities (a) Financial liabilities i.Borrowings 11,808.96 8,258.93 ii.Lease liabilities 5,660.87 757.97 (b) Provisions 73.42 26.05 (c)Deferred tax liabilities (net) 1,657.40 1,122.76 Total Non-Current Liabilities 19,200.65 10,165.70 Current Liabilities (a) Short term Borrowings 14,957.08 8,889.57 (b) Financial liabilities i.Lease liabilities 1,014.17 65.84 ii. Trade payables Total o/s dues of micro enterprises & small enterprises 1,420.63 772.60 Total o/s dues of creditors other than micro enterprises & small enterprises 15,208.81 12,366.00 (c¢) Other financial liabilities = 647.36 231.52 (d) Other current liabi/l4i%t ~i~e0 s¢ 94.82 686.41 | (c) Provisions BT AN 157.96 5.57 Total Current Liabilitids -/ 7ey | 33,500.82 23,017.51 Total Liabilities \’v \ e 52,701.46 33,183.21 Total Equity and Liabilit&cs-,~ (1) 94,034.20 61,393.45 VIRTUOSO OPTOELECTRONICS LIMITED (CIN - L74999MH2015PLC268355) Standalone Statement of Cash Flows for the Year ended March 31, 2026 (In Lakhs) Particulars Year Ended Year Ended March 31, 2026 March 31, 2025 Cash Flow from Operating Activities Net Profit Before Tax 2,560.76 2,337.41 Adjustments for: Interest income (223.94) (442.03) Depreciation and amortisation expense 2,631.82 1,104.22 Share based payment expense 121.19 168.09 Interest on Lease payments 439.00 76.03 Remeasurment on gain/loss on gratuity 14.21 1.76 Interest on Inter Corporate Deposit (118.70) - Finance costs 2,844.52 2,513.64 Operating Profit before working capital changes 8,268.87 5,759.13 Changes in wokring capital (Increase)/ Decrease in Trade Receivables (6,724.00) (923.15), (Increase)/ Decrease in Inventories (620.61)] L (4,770.37) (Increase)/ Decrease in other financial assets (4,898.31) 5,743.83 (Increase)/ Decrease in other current assets ©(1,174.63) 22.62 Increase/ (Decrease) in Trade Payables 3.490.84 3,313.90 Increase / (Decrease) in Financial Liabilities 415.83 (22.60)! Increase / (Decrease) in current liabilities (591.59) 479.59 (Increase)/ Decrease in other non-current assets 2,400.85 32.58 Increase / (Decrease) in Provisions 199.75 (62.70)! Cash Generated from / (used in) operations 767.01 9,572.84 Income Taxes Paid (447.42) (438.00) Net Cash Flow from / (used in) operating activities (A) 319.60 9,134.84 Cash Flow From Investing Activities Investments in Property, Plant & Equipments (14,324.11) (8,128.72) Investments in Subsidiary Company (31.50) (10.00) Interest Income . 205.72 442.03 (Investments)/Proceed from Fixed Deposits (1,054.60) 105.12 Payment for Long Term Advances (1,788.18) (3,279.00) Net Cash Flow from / (used in) investing activities (B) (16,992.67) (10,870.57) Cash Flow From Financing Acti Proceeds from borrowings 9,617.54 3365167 Proceeds from share capital 10,666.67 8,035.62 Repayment of lease liabilities (1,052.63) (4,139.38) Proceeds from Share Warrants 833.33 (2,008.91) Inter-Corporate Deposit to Subsidiary (608.43) (880.50); Share issue expenses d (91.60) (206.78) Payment of Finance Costs ]m 8 (2,844.52) (2,513.64) Net Cash Flow from / (used in) financing activities (C) | 16,520.35 1,938.09 VIRTUOSO OPTOELECTRONICS LIMITED (CIN - L74999MH2015PLC268355) Standalone Statement of Cash Flows for the Year ended March 31, 2026 (In Lakhs) Particulars Year Ended Yegr Ended [Showing first 8,000 characters — download PDF for full document]