Omega Interactive Technologies has received a clean monitoring report from Acuité Ratings and Research Limited for Q3FY26, confirming compliant utilization of warrant issue proceeds without any deviation from stated objectives.

Issue Details and Fund Raising

The company's warrant issue details show a variance between proposed and actual allotment:

The company received INR 23.59 crore as 25% of the subscription amount till December 31, 2025, representing the initial payment for the convertible warrants issued in December 2025.

Fund Utilization Progress

During Q3FY26, Omega Interactive Technologies utilized INR 22.79 crore across different objectives as outlined in the offer document:

Movie Studio Development Initiative

The company has established a movie studio under its Omega Production House division, with operations expected to commence in May 2026. For this initiative, the company has acquired land valued at INR 40.00 crore, funded through INR 30.00 crore from warrant proceeds and INR 10.00 crore from internal accruals. The land is situated at Survey No. 666, Shiholi Moti, Taluka Gandhinagar, Gujarat.

Regulatory Compliance Assessment

Acuité Ratings confirmed several key compliance aspects:

• All utilizations align with offer document disclosures
• No material deviations requiring shareholder approval
• No changes in financing means for disclosed objects
• No government or statutory approvals required for the stated objects
• No unfavorable events affecting object viability observed

Financial Position and Cash Management

The company maintains INR 0.60 crore in unutilized funds, distributed across INR 0.502 crore in Axis Bank Current account and INR 0.094 crore in Yes Bank Current account. The monitoring agency found no deployment of unutilized proceeds in financial instruments during the quarter.

Monitoring Agency Declaration

Acuité Ratings emphasized that the report provides an objective view based on information from the issuer and reliable sources, while noting they do not perform audits or independent verification. The agency confirmed no conflict of interest in their monitoring role, maintaining their independence in assessing fund utilization compliance.

Omega Interactive Technologies Limited announced its Q3FY26 quarterly results for the quarter ended December 31, 2025, under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The company's Board of Directors approved the unaudited standalone financial results during their meeting held on February 10, 2026.

Regulatory Compliance and Filing

The company has filed the detailed quarterly financial results with the stock exchange in compliance with regulatory requirements. The complete financial results are available on the BSE website ( www.bseindia.com ) and the company's official website ( https://omegainteractive.in/ ). The results were digitally signed by Managing Director Dineshkumar Dharamkumar Sabnani on February 14, 2026.

Outstanding Quarterly Performance

The company achieved extraordinary results in Q3FY26, marking a significant transformation in its financial position. Revenue from operations reached ₹3,777.74 lakhs compared to zero revenue in Q3FY25, while net profit surged to ₹314.12 lakhs from ₹32.04 lakhs in the corresponding quarter last year.

Nine-Month Period Highlights

The nine-month performance further reinforced the company's strong operational momentum. Total revenue for the nine months ended December 31, 2025, reached ₹7,826.14 lakhs compared to ₹193.66 lakhs in the corresponding period of the previous year.

Capital Structure and Fund Raising

The company significantly strengthened its capital base through multiple preferential issues during December 2025. The paid-up equity share capital increased to ₹259.12 lakhs from ₹159.94 lakhs in the previous year, with a face value of ₹10.00 per share maintained consistently.

Corporate Governance and Audit

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The limited review was conducted by Bhatt Shah Mekhia & Co, Chartered Accountants, confirming compliance with applicable accounting standards and regulatory requirements. All preferential issue proceeds were fully utilized according to the stated objects, with no deviations reported in fund utilization.