Yash Optics & Lens Limited (NSE:YASHOPTICS)

Yash Optics & Lens Cash Flow Statement

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

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
Net Income	90.48	95.88	90.23	80.28	68.17
Depreciation & Amortization	26.09	11.75	8.74	6.96	5.78
Other Amortization	-	0.29	-	-	0.34
Provision & Write-off of Bad Debts	-4.53	-0.99	6.07	-	-
Other Operating Activities	1.66	-7.59	18.31	11.14	8.57
Change in Accounts Receivable	-5.8	-38.23	-208.96	-91.1	-36.66
Change in Inventory	-16.09	-19.4	-45.33	-155.74	-42.78
Change in Accounts Payable	13.43	7.05	10.55	27.04	64.09
Change in Other Net Operating Assets	-2.61	8.01	-3.53	-	9.64
Operating Cash Flow	102.62	56.77	-123.93	-121.41	77.15
Operating Cash Flow Growth	80.76%	-	-	-	-
Capital Expenditures	-339.46	-115.33	-187.33	-83.5	-48.84
Investment in Securities	257.88	-309.24	-0.77	-	-
Other Investing Activities	11.17	53.63	0.07	-	0.07
Investing Cash Flow	-70.42	-370.94	-188.02	-83.5	-48.76
Short-Term Debt Issued	-	-	-	-	0.18
Long-Term Debt Issued	-	-	144.07	108.53	-
Total Debt Issued	-	-	144.07	108.53	0.18
Long-Term Debt Repaid	-100.7	-106.59	-	-	-18.44
Net Debt Issued (Repaid)	-100.7	-106.59	144.07	108.53	-18.26
Issuance of Common Stock	-	509.52	194.67	0.1	-
Other Financing Activities	73.39	-89.26	-24.81	-10.16	-6.7
Financing Cash Flow	-27.31	313.67	313.93	98.47	-24.96
Net Cash Flow	4.89	-0.49	1.98	-106.45	3.43
Free Cash Flow	-236.85	-58.56	-311.26	-204.92	28.31
Free Cash Flow Margin	-42.84%	-13.55%	-75.71%	-51.61%	9.52%
Free Cash Flow Per Share	-9.55	-2.38	-17.10	-11.57	1.60
Cash Interest Paid	-	-	-	10.17	5.56
Cash Income Tax Paid	-	32	29.23	27.26	21.61
Levered Free Cash Flow	-277.55	-89.91	-158.79	-132.02	10.71
Unlevered Free Cash Flow	-271.26	-82.49	-148.38	-125.79	14.01
Change in Working Capital	-11.07	-42.57	-247.27	-219.79	-5.7

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