Yash Optics & Lens Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 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	-	0.14	0.05	0	1.59
Receivables	200.2	156.65	118.03	92.19	79.72
Inventory	236.56	220.47	201.07	155.74	105.09
Prepaid Expenses	-	2.17	1.57	0.28	0.2
Other Current Assets	3.24	6.41	3.1	5.81	1.24
Total Current Assets	503.73	702.41	331.75	259.25	198.56
Property, Plant & Equipment	639.56	325.63	254.29	75.8	42.6
Other Intangible Assets	-	0.56	0.85	0.74	1
Long-Term Deferred Tax Assets	-	-	-	-	0.11
Other Long-Term Assets	6.61	89.88	17.47	4.67	2.22
Total Assets	1,154	1,120	605.77	340.46	244.49
Accounts Payable	59.43	47.46	40.41	29.86	80.19
Accrued Expenses	-	5.93	2.01	3.06	4.79
Short-Term Debt	-	22.91	21.14	-	0.18
Current Portion of Long-Term Debt	0.31	-	64	-	-
Current Income Taxes Payable	-	0.72	-	0	1.92
Other Current Liabilities	12.92	5.67	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	-	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	32.7	-	-	-	-
Total Liabilities	159.16	216.11	307.42	150	133.99
Common Stock	247.66	247.66	182.04	0.1	0.1
Additional Paid-In Capital	-	456.64	12.73	-	-
Retained Earnings	-	199.38	103.58	190.36	110.39
Comprehensive Income & Other	746.9	-	-	-	-
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
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	24.81	24.77	18.2	17.71	17.71
Total Common Shares Outstanding	24.81	24.77	18.2	17.71	17.71
Working Capital	431.07	619.74	198.36	224.58	107.82
Book Value Per Share	40.09	36.49	16.39	10.75	6.24
Tangible Book Value	994.56	903.12	297.51	189.71	109.49
Tangible Book Value Per Share	40.09	36.47	16.34	10.71	6.18
Land	-	109.94	109.94	-	-
Buildings	-	81.55	-	-	-
Machinery	-	150.23	116.45	102.22	62.4
Construction In Progress	-	30.47	62.72	-	-
Leasehold Improvements	-	2.13	2.13	2.13	2.13

Source: S&P Global Market Intelligence. Standard template. Financial Sources.