Yash Optics & Lens Limited Issues Clarification on Financial Results and Releases Standalone Statements for FY 2026
Yash Optics & Lens Limited released an update regarding its Standalone Financial Results for the half year and year ended March 31, 2026. The company issued a specific clarification to address an inadvertent error appearing in the Notes accompanying the financial results.The clarification states that a statement appearing in the Notes, which reads: 'The noticeable changes in EPS is due to the company has raised capital through initial public offer during the reporting period,' was included due to a clerical error. The company confirmed that the capital raise through the Initial Public Offer occurred in the previous financial year and not during the reporting period under review (Financial Year 2025-26).
The company emphasized that the clarification is intended solely to rectify the inadvertent disclosure and that there is no change in the financial results, figures, or disclosures previously submitted.
Financial Performance Overview
The standalone financial results for the half year and year ended March 31, 2026, presented a comprehensive view of the company's operational performance.The following tables detail the Standalone Financial Results, Assets & Liabilities, and Cash Flow Statements.
Statement of Standalone Financial Results (Amounts in lacs)
| Particulars | Half Year Ended 31 Mar'26 (Audited) | Year Ended 31 Mar'26 (Audited) |
|---|---|---|
| 1. Revenue from operations (net) | 3,061.40 | 5,398.98 |
| 2. Other income | 20.87 | 129.43 |
| 3. Total (Income) | 3,082.27 | 5,528.41 |
| Total expenses | 2,278.95 | 4,287.70 |
| 5. Profit before exceptional and extraordinary items and tax | 803.32 | 1,240.71 |
| 11. Profit / (Loss) for the period from continuing operations | 592.71 | 904.81 |
| Earning per equity share (Basic) | 2.39 | 3.65 |
Statement of Standalone Assets & Liabilities (Amounts in lacs)
| Particulars | As on 31 March, 2026 | As on 31 March, 2025 |
|---|---|---|
| A. EQUITY AND LIABILITIES | ||
| Shareholder's funds (Total) | 9,945.56 | 9,036.71 |
| Long-term borrowings | 450.00 | 1,231.00 |
| Current liabilities (Total) | 726.57 | 826.75 |
| TOTAL | 11,537.20 | 11,197.79 |
| ASSETS | ||
| Non-current assets (Total) | 6,395.60 | N/A |
| Current assets (Total) | 3,167.20 | 3,261.85 |
| TOTAL | 11,537.17 | 11,197.79 |
Statement of Standalone Cash Flow Statement (Amounts in lacs)
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| Net Cash flow from Operating activities (A) | 1,026.18 | 567.69 |
| Net Cash Flow from Investing Activites (B) | (704.23) | (3,709.37) |
| Net Cash FlowFrom Financing Activities (C) | (273.09) | 3,136.74 |
| Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) | 48.86 | -4.94 |
| Cash &Cash Equivalent at the end of the year | 116.04 | 67.18 |
Audit Opinion
The company's standalone financial results for the half year and year ended March 31, 2026, received an audit opinion confirming that the statements give a true and fair view of the standalone net profit after tax and other financial information of the Company, in conformity with the recognition and measurement principle laid down in applicable accounting standards and other accounting principles generally accepted in India.The financial results were audited and reported by CHHOGMAL & CO. Chartered Accountants. The company, formerly known as Yash Optics & Lens Private Limited, continues to operate as Yash Optics & Lens Limited.
YASHOPTICS Stock Price Movement
Today, Yash Optics & Lens Limited shares gained momentum, finishing the day higher at ₹133.8, representing a substantial 3.70% jump. The equity saw high activity, closing with a trading volume of 108,000 shares, significantly above its average daily flow.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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