Yash Optics & Lens Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	136.38	316.72	7.98	5.23	12.31	8.88
Cash & Short-Term Investments	136.38	316.72	7.98	5.23	12.31	8.88
Cash Growth	-64.72%	3869.92%	52.49%	-57.49%	38.54%	-
Accounts Receivable	138.46	156.1	117.87	91.1	77.51	40.85
Other Receivables	-	0.14	0.05	0	1.59	1.02
Receivables	181.03	156.65	118.03	92.19	79.72	41.87
Inventory	237.55	220.47	201.07	155.74	105.09	62.32
Prepaid Expenses	-	2.17	1.57	0.28	0.2	0.1
Other Current Assets	8.8	6.41	3.1	5.81	1.24	5.98
Total Current Assets	563.77	702.41	331.75	259.25	198.56	119.15
Property, Plant & Equipment	595.1	325.63	254.29	75.8	42.6	0.88
Other Intangible Assets	-	0.56	0.85	0.74	1	-
Long-Term Deferred Tax Assets	-	-	-	-	0.11	0.42
Other Long-Term Assets	6.73	89.88	17.47	4.67	2.22	1.08
Total Assets	1,176	1,120	605.77	340.46	244.49	121.53
Accounts Payable	114.15	47.46	40.41	29.86	80.19	16.1
Accrued Expenses	-	5.93	2.01	3.06	4.79	1.53
Short-Term Debt	-	22.91	21.14	-	0.18	-
Current Portion of Long-Term Debt	1.71	-	64	-	-	-
Current Income Taxes Payable	-	0.72	-	0	1.92	0.07
Other Current Liabilities	13.05	5.67	5.84	1.75	3.66	0.67
Total Current Liabilities	128.91	82.68	133.4	34.66	90.74	18.36
Long-Term Debt	99.33	123.1	167.46	108.53	40.06	58.5
Pension & Post-Retirement Benefits	6.22	5.62	3.85	5.83	3.2	2
Long-Term Deferred Tax Liabilities	6.24	4.71	2.71	0.98	-	-
Total Liabilities	240.7	216.11	307.42	150	133.99	78.86
Common Stock	247.66	247.66	182.04	0.1	0.1	0.1
Additional Paid-In Capital	-	456.64	12.73	-	-	-
Retained Earnings	-	199.38	103.58	190.36	110.39	42.56
Shareholders' Equity	935.3	903.67	298.35	190.46	110.49	42.66
Total Liabilities & Equity	1,176	1,120	605.77	340.46	244.49	121.53
Total Debt	101.04	146.01	252.6	108.53	40.24	58.5
Net Cash (Debt)	35.35	170.71	-244.62	-103.3	-27.93	-49.62
Net Cash Per Share	1.43	6.93	-13.44	-5.83	-1.58	-2.80
Filing Date Shares Outstanding	24.77	24.77	18.2	17.71	17.71	17.71
Total Common Shares Outstanding	24.77	24.77	18.2	17.71	17.71	17.71
Working Capital	434.86	619.74	198.36	224.58	107.82	100.78
Book Value Per Share	37.76	36.49	16.39	10.75	6.24	2.41
Tangible Book Value	935.3	903.12	297.51	189.71	109.49	42.66
Tangible Book Value Per Share	37.76	36.47	16.34	10.71	6.18	2.41
Land	-	109.94	109.94	-	-	-
Buildings	-	81.55	-	-	-	-
Machinery	-	150.23	116.45	102.22	62.4	2.82
Construction In Progress	-	30.47	62.72	-	-	-
Leasehold Improvements	-	2.13	2.13	2.13	2.13	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.