Yash Optics & Lens Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	316.72	8.53	5.23	12.31	8.88
Cash & Short-Term Investments	316.72	8.53	5.23	12.31	8.88
Cash Growth	3613.45%	63.02%	-57.49%	38.54%	-
Accounts Receivable	156.1	117.92	91.1	77.51	40.85
Other Receivables	-	0	0	1.59	1.02
Receivables	162.62	118.03	92.19	79.72	41.87
Inventory	220.47	201.07	155.74	105.09	62.32
Prepaid Expenses	-	1.57	0.28	0.2	0.1
Other Current Assets	2.61	2.55	5.81	1.24	5.98
Total Current Assets	702.41	331.75	259.25	198.56	119.15
Property, Plant & Equipment	326.19	254.29	75.8	42.6	0.88
Other Intangible Assets	-	0.85	0.74	1	-
Long-Term Deferred Tax Assets	-	-	-	0.11	0.42
Other Long-Term Assets	5.64	17.41	4.67	2.22	1.08
Total Assets	1,120	605.71	340.46	244.49	121.53
Accounts Payable	47.46	40.35	29.86	80.19	16.1
Accrued Expenses	-	2.01	3.06	4.79	1.53
Short-Term Debt	-	21.14	-	0.18	-
Current Portion of Long-Term Debt	22.91	64	-	-	-
Current Income Taxes Payable	-	-	0	1.92	0.07
Other Current Liabilities	12.31	5.84	1.75	3.66	0.67
Total Current Liabilities	82.68	133.34	34.66	90.74	18.36
Long-Term Debt	123.1	167.46	108.53	40.06	58.5
Long-Term Deferred Tax Liabilities	4.71	2.71	0.98	-	-
Total Liabilities	216.11	307.36	150	133.99	78.86
Common Stock	247.66	182.04	0.1	0.1	0.1
Additional Paid-In Capital	-	12.73	-	-	-
Retained Earnings	-	103.58	190.36	110.39	42.56
Comprehensive Income & Other	656.02	-	-	-	-
Shareholders' Equity	903.67	298.35	190.46	110.49	42.66
Total Liabilities & Equity	1,120	605.71	340.46	244.49	121.53
Total Debt	146.01	252.6	108.53	40.24	58.5
Net Cash (Debt)	170.71	-244.07	-103.3	-27.93	-49.62
Net Cash Per Share	6.93	-13.41	-5.83	-1.58	-2.80
Filing Date Shares Outstanding	24.7	18.2	17.71	17.71	17.71
Total Common Shares Outstanding	24.7	18.2	17.71	17.71	17.71
Working Capital	619.74	198.42	224.58	107.82	100.78
Book Value Per Share	36.58	16.39	10.75	6.24	2.41
Tangible Book Value	903.67	297.51	189.71	109.49	42.66
Tangible Book Value Per Share	36.58	16.34	10.71	6.18	2.41
Land	-	109.94	-	-	-
Machinery	-	116.45	102.22	62.4	2.82
Construction In Progress	-	62.72	-	-	-
Leasehold Improvements	-	2.13	2.13	2.13	-

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.