Yash Optics & Lens Limited, formerly known as Yash Optics & Lens Private Limited, announced its standalone audited financial results for the half-year and year ended March 31, 2026, at a Board of Directors meeting held on May 9, 2026. The results were approved in compliance with Regulation 33 read with Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. The Board also recommended a maiden final dividend of ₹0.50 per equity share of face value ₹10 each (i.e., 5%) for the financial year 2025–26, subject to shareholder approval at the ensuing Annual General Meeting. The standalone financial results were audited by Chhogmal & Co., Chartered Accountants, who issued an unmodified audit opinion.

Revenue and Operating Performance

The company delivered strong top-line growth during FY26, with revenue from operations rising 24.95% year-on-year to ₹5,398.98 lakh from ₹4,320.85 lakh in FY25. EBITDA increased 17.04% to ₹1,472.82 lakh from ₹1,258.34 lakh in FY25, with EBITDA margins at 27.28% in FY26 compared to 29.12% in FY25. The moderation in margins was primarily attributable to increased employee and expansion-related costs associated with business growth. The following table summarises key income statement metrics:

Half-Year Performance

On a half-yearly basis, revenue from operations for the half-year ended March 31, 2026 stood at ₹3,061.40 lakh, compared to ₹2,337.58 lakh for the half-year ended September 30, 2025, and ₹2,370.77 lakh for the half-year ended March 31, 2025. Net profit for the half-year ended March 31, 2026 was ₹592.71 lakh, compared to ₹312.10 lakh for the half-year ended September 30, 2025, and ₹503.84 lakh for the half-year ended March 31, 2025. The table below presents the half-year performance summary:

Key Expense Breakdown

Total expenses for FY26 stood at ₹4,287.70 lakh compared to ₹3,305.52 lakh in FY25. The increase was driven primarily by higher cost of materials consumed and employee benefits expense, reflecting the company's expanded scale of operations. The table below provides a detailed breakdown of expenses:

Earnings Per Share

Basic and diluted earnings per equity share for FY26 stood at ₹3.65, compared to ₹3.89 in FY25. The company noted that the change in EPS is attributable to capital raised through an initial public offer during the reporting period.

Balance Sheet Highlights

The company's balance sheet reflected significant capital deployment during FY26, with total assets standing at ₹11,537.17 lakh as on March 31, 2026, compared to ₹11,197.79 lakh as on March 31, 2025. Property, Plant and Equipment increased to ₹4,158.04 lakh from ₹2,957.14 lakh, while Capital Work-in-Progress rose substantially to ₹2,237.56 lakh from ₹304.71 lakh, reflecting ongoing investment in the Vapi project. Long-term borrowings declined to ₹450.00 lakh from ₹1,231.00 lakh, and short-term borrowings reduced sharply to ₹3.05 lakh from ₹229.07 lakh, indicating a significant reduction in overall debt levels.

Cash Flow Summary

Net cash flow from operating activities improved to ₹1,026.18 lakh in FY26 from ₹567.69 lakh in FY25, reflecting stronger operating cash generation. Net cash flow from investing activities was ₹(704.23) lakh in FY26, compared to ₹(3,709.37) lakh in FY25, with significant capital expenditure on fixed assets and capital work-in-progress. Net cash flow from financing activities stood at ₹(273.09) lakh in FY26. Cash and cash equivalents at the end of FY26 stood at ₹116.04 lakh, compared to ₹67.18 lakh at the end of FY25.

Dividend and Corporate Developments

The Board of Directors recommended a maiden final dividend of ₹0.50 per equity share of face value ₹10 each for the financial year 2025–26, subject to approval by shareholders at the ensuing Annual General Meeting. The company is also progressing on its Vapi project, which is expected to further strengthen operational capabilities. The company is engaged solely in the trading and distribution of spectacle and optical lenses and accordingly does not report segment-wise information.