Yash Optics & Lens Limited (NSE:YASHOPTICS)

Yash Optics & Lens Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	63.73	316.72	7.98	5.23	12.31
Cash & Short-Term Investments	63.73	316.72	7.98	5.23	12.31
Cash Growth	-79.88%	3869.92%	52.49%	-57.49%	38.54%
Accounts Receivable	161.89	156.1	117.87	91.1	77.51
Other Receivables	0.08	0.14	0.05	0	1.59
Receivables	162.51	156.65	118.03	92.19	79.72
Inventory	236.56	220.47	201.07	155.74	105.09
Prepaid Expenses	3.16	2.17	1.57	0.28	0.2
Other Current Assets	37.77	6.41	3.1	5.81	1.24
Total Current Assets	503.73	702.41	331.75	259.25	198.56
Property, Plant & Equipment	639.19	325.63	254.29	75.8	42.6
Other Intangible Assets	0.37	0.56	0.85	0.74	1
Long-Term Deferred Tax Assets	-	-	-	-	0.11
Other Long-Term Assets	9.61	89.88	17.47	4.67	2.22
Total Assets	1,154	1,120	605.77	340.46	244.49

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	59.43	46	40.41	29.86	80.19
Accrued Expenses	3.71	5.93	2.01	3.06	4.79
Short-Term Debt	0.31	22.91	21.14	-	0.18
Current Portion of Long-Term Debt	-	-	64	-	-
Current Income Taxes Payable	2.03	0.72	-	0	1.92
Other Current Liabilities	7.18	7.12	5.84	1.75	3.66
Total Current Liabilities	72.66	82.68	133.4	34.66	90.74
Long-Term Debt	45	123.1	167.46	108.53	40.06
Pension & Post-Retirement Benefits	6.94	5.62	3.85	5.83	3.2
Long-Term Deferred Tax Liabilities	8.8	4.71	2.71	0.98	-
Other Long-Term Liabilities	25.76	-	-	-	-
Total Liabilities	159.16	216.11	307.42	150	133.99

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	247.66	247.66	182.04	0.1	0.1
Additional Paid-In Capital	456.64	456.64	12.73	-	-
Retained Earnings	290.26	199.38	103.58	190.36	110.39
Shareholders' Equity	994.56	903.67	298.35	190.46	110.49
Total Liabilities & Equity	1,154	1,120	605.77	340.46	244.49

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	45.31	146.01	252.6	108.53	40.24
Net Cash (Debt)	18.43	170.71	-244.62	-103.3	-27.93
Net Cash Growth	-89.21%	-	-	-	-
Net Cash Per Share	0.74	6.93	-13.44	-5.83	-1.58
Filing Date Shares Outstanding	24.77	24.77	18.2	17.71	17.71
Total Common Shares Outstanding	24.77	24.77	18.2	17.71	17.71
Working Capital	431.07	619.74	198.36	224.58	107.82
Book Value Per Share	40.16	36.49	16.39	10.75	6.24
Tangible Book Value	994.19	903.11	297.51	189.71	109.49
Tangible Book Value Per Share	40.14	36.47	16.34	10.71	6.18
Land	109.94	109.94	109.94	-	-
Buildings	127.84	81.55	-	-	-
Machinery	244.16	150.23	116.45	102.22	62.4
Construction In Progress	223.76	30.47	62.72	-	-
Leasehold Improvements	-	2.13	2.13	2.13	2.13

Data Source: S&P Global Market Intelligence Last updated: Aug 9, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Nov 7, 2026

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