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Company Information

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YASH OPTICS & LENS LTD.

20 December 2024 | 12:00

Industry >> Lenses/Optical Care

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ISIN No INE0TO601017 BSE Code / NSE Code / Book Value (Rs.) 14.70 Face Value 10.00
Bookclosure 30/09/2024 52Week High 122 EPS 3.64 P/E 23.33
Market Cap. 210.51 Cr. 52Week Low 80 P/BV / Div Yield (%) 5.78 / 0.00 Market Lot 1,600.00
Security Type Other

NOTES TO ACCOUNTS

You can view the entire text of Notes to accounts of the company for the latest year
Year End :2024-03 

(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

The company has issued 1,77,00,000 bonus shares at Rs 10 each on 26th December 2023.

The company has issued 4,94,000 shares under rights issue at Rs 61 (Rs. 10 face value Rs. 51 securities premium) each on 11th January 2024.

The company has issued 65,61,600 equity shares through initial public offering (IPO) in April, 2024. The issue price is Rs. 81/- consisting of Rs. 10/- as face The company has received share application money for equity shares from the proposed anchor investors amounting to Rs. 6,07.00/-(In lacs). The amount was The shares were alloted and monies in the escrow account appropriated in the IPO process in April, 2024. The accounting effect for the same has been given

Details of Benami Property held

No proceeding has been initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988, as Wilful Defaulter

Date of declaration as wilful defaulter

The company is not declared a wilful defaulter by any bank or financial institution or other lender.

Relationship with Struck off Companies

Transaction with struck -off companies as identified by the management are NIL Registration of Charge

The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

Compliance with number of layers of comapanies

The company does not have any layers prescribed under clause (87) of section 2 of Companies act,2013, Act read with Companies (Restriction on number of

Debt-Equity Ratio, Return on Equity Ratio and Return on Capital Employed ratios have been impacted in excess of 25% owing to increase in issued and paid up Debt Service Coverage Ratio has been impacted due to increase in finance cost. Term loans were obtained during the year for purchase of immovable Current Ratio has been impacted owing to increase in current liabilities as compared to last year.

Trade payables turnover ratio has been impacted owing to increase in trade payable as compared to last year.

Disclosure where company has received fund from other person or entity to lend or invest in other person or entity

The Company has not received any fund from any person(s) or entity(is), including foreign entities (Funding Party) with the understanding (whether recorded Undisclosed Income

There were no transactions relating to previously unrecorded income that have been surrendered and disclosed as income during the year in the tax Details of Crypto Currency

The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

Other Statutory Disclosures as per the Companies Act, 2013

1. Based on the information available with the company, no creditors have been identified as "supplier" within the meaning of "Micro, Small and Medium

2. Depreciation for the year has been provided with reference to the useful life of respective assets specified in Schedule III of the Companies Act, 2013

3. Balances in Trade Receivables, Trade Payables, and loans and advances and group company accounts are subject to confirmation reconciliation/ adjustment Current financial statements have been prepared and presented for 6 months period ended 30th September 2023. Corresponding figures are for 12 months

Subsequent Events

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