Integrated Filing — IndAS



General information about company

Scrip Code 544600
NSE Symbol LENSKART
MSEI Symbol NOTLISTED
ISIN INE956O01016
Name of company Lenskart Solutions Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment The Company has geographical segment. The Company publishes their statement of standalone unaudited financial results along with the statement of consolidated unaudited financial results. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the consolidated unaudited financial results and hence have selected here single segment for the purpose of this reporting.
Start date and time of board meeting 20-05-2026   13:00:00
End date and time of board meeting 20-05-2026   15:12:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 11-05-2025
Indicate Company website link for updated RPT policy of the Company https://static1.lenskart.com/media/desktop/img/Sep25/1Oct/Related%20Party%20Transactions%20Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,47,049.70 5,24,783.50
Other income 6,982.70 20,201.10
Total income 1,54,032.40 5,44,984.60
2 Expenses
(a) Cost of materials consumed 45,071.50 1,63,277.50
(b) Purchases of stock-in-trade 5,922.70 25,388.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,022.20 2,500.30
(d) Employee benefit expense 11,062.80 44,040.10
(e) Finance costs 3,794.40 12,867.40
(f) Depreciation, depletion and amortisation expense 11,961.90 41,936.60
(f) Other Expenses
1 Commission and incentive expense 4,334.70 17,380.60
2 Operation and Maintenance expenses 17,744.10 62,477.10
3 Other Expenses 32,411.60 1,11,584.30
Total other expenses 54,490.40 1,91,442.00
Total expenses 1,34,325.90 4,81,452.40
3 Total profit before exceptional items and tax 19,706.50 63,532.20
4 Exceptional items 0.00 (1,891.10)
5 Total profit before tax 19,706.50 61,641.10
6 Tax expense
7 Current tax 4,934.90 21,560.80
8 Deferred tax (1,585.40) (7,508.10)
9 Total tax expenses 3,349.50 14,052.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 16,357.00 47,588.40
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 16,357.00 47,588.40
17 Other comprehensive income net of taxes (17.10) 16.80
18 Total Comprehensive Income for the period 16,339.90 47,605.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 34,728.30 34,728.30
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.95 2.8
Diluted earnings (loss) per share from continuing operations 0.95 2.8
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.95 2.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.95 2.8
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. This Statement of Audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 20 May 2026. 2. The Statement of Audited Standalone Financial Results have been prepared in accordance with the Indian Accounting Standard (“Ind AS”), notified under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the LODR Regulations”). 3. During the year ended 31 March 2026, the Company has completed its Initial Public Offer (IPO) of 181,058,478 equity shares of face value Rs. 2 each. The issue comprised of 53,495,905 shares offered as fresh issue and 127,562,573 shares offered as offer for sale aggregating to Rs.72,780.15 millions. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 10 November 2025. Out of the total proceeds raised through the Fresh Issue pursuant to the IPO, Rs. 1770.60 million had been utilised up to 31 March 2026 towards the objects of the Offer as disclosed in the Offer Document. The remaining unutilised proceeds were temporarily invested in fixed deposits and kept in bank balances and will be utilised in line with the stated objects of the offer. 4. Exceptional items includes: (Rs. in Million) Particulars Quarter ended Year ended 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 Audited Unaudited Unaudited Audited Audited Impairment of investments in equity shares - - - 135.88 - Expenses on fresh issue of shares through IPO - 53.23 - 53.23 - 5. During the year ended 31 March 2026: (a) the Company’s wholly owned subsidiary, Lenskart Singapore Pte. Ltd., acquired an 84.21% stake in Stellio Ventures S.L for Rs. 4,102.72 million which includes a deferred consideration of Rs 523.58 million payable to founders within 3 years and 45 days from the date of acquisition i.e. 11 August 2025. (b) the Company has acquired the additional stake in QuantDuo Technologies Private Limited, pursuant to which it has become a wholly owned subsidiary of the Company. (c) the Company has made an investment of Rs. 245.03 million for acquisition of 5.72% stake in Dimension NXG Private Limited which has been classified as associate in accordance with Ind AS -28 Investments in Associates and Joint Ventures. (d) the Company’s wholly owned subsidiary, Lenskart Singapore Pte. Ltd., acquired a 29.20% equity stake in iiNeer Co. Ltd. for a consideration of Rs.189.36 million.Consequently, this investment has been classified as an associate in accordance with Ind AS 28 – Investments in Associates and Joint Ventures. 6. During the year ended 31 March 2026, the Board of Directors approved the conversion of 833,223,582 outstanding preference shares into equity shares, in accordance with the terms of issue. The Company has filed the requisite statutory forms with the Ministry of Corporate Affairs (MCA) in this regard. 7. On 21 November 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 labour laws. The Company has carried out preliminary assessment and recorded the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Government of India, vide its notification dated 8 May 2026, has notified the rules for aforementioned new labour codes, however the states are yet to finalise the new labour codes. The Company has evaluated the impact of these rules and based on current assessment, management does not expect any material additional liabilities. Considering the new labour codes are evolving in nature and subject to further clarifications and implementation guidelines from the states/central government, the Company will continue to evaluate the implications thereof and the impact, if any, shall be accounted for as and when the same becomes reasonably measurable and ascertainable. 8. During the year ended 31 March 2026, the Company has granted 72,47,738 stock options under Stock option plan, as approved by Board of Directors to the eligible employees of the Company and its subsidiaries. Further, 24,96,945 stock options have lapsed, 19,04,512 stock options were exercised and 50,000 stock options settled in cash. 9. The Board of Directors of the Company, at its meeting held on 20 May 2026, has accorded its in-principle approval for the merger of Dealskart Online Services Private Limited and Lenskart Eyetech Private Limited, (Transferor Companies, wholly owned Subsidiaries ) with Lenskart Solutions Limited (Transferee Company). The merger is subject to requisite statutory and regulatory approvals, including approval of the shareholders, creditors and National Company Law Tribunal (NCLT) under the Companies Act, 2013, and no effect of the proposed merger has been given in these Audited Standalone Financial Results . 10. Item exceeding 10% of total expenditure (included in other expenses) (Rs. in Million) Particulars Quarter ended Year ended 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 Audited Unaudited Unaudited Audited Audited Commission and incentive expense 433.47 466.79 481.89 1,738.06 7,331.06 Operation and Maintenance expenses 1,774.41 1,723.45 1,237.71 6,247.71 1,237.71 11. Current tax for the quarter includes income tax credit relating to previous year of Rs. 72.18 million. 12. Figures for the quarter ended 31 March 2026 being the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto nine months period ended 31 December 2025 of the current financial year, which were subjected to Limited Review by the statutory auditors. 13. Figures for the quarter ended 31 March 2025 being the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto nine months period ended 31 December 2024 of the previous financial year, which have been approved by Board of Directors but have not been subjected to review or audit by the statutory auditors. 14. These Audited Standalone Financial Results for the quarter and year ended 31 March 2026 are available on the BSE Limited website (URL: www.bseindia.com), the National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company's website (URL: https://www.lenskart.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,28,170.00
Capital work-in-progress 10,914.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 310.90
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 4,32,326.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 10,910.50
Total of other non-current financial assets 10,910.50
Total non-current financial assets 4,43,236.80
Deferred tax assets (net) 11,638.80
Other non-current assets
1 Other Non-current Assets 1,66,886.50
Total of other non-current assets 1,66,886.50
Total non-current assets 7,61,157.00
2 Current assets
Inventories 74,592.20
Current financial asset
Current investments 34,104.40
Trade receivables, current 13,382.80
Cash and cash equivalents 21,960.70
Bank balance other than cash and cash equivalents 55,886.60
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,08,700.90
Total current financial assets 3,34,035.40
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 33,102.10
Total of other current assets 33,102.10
Total current assets 4,41,729.70
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 12,02,886.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 34,728.30
Other equity 8,77,176.80
Total equity attributable to owners of parent 9,11,905.10
Non controlling interest
Total equity 9,11,905.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,490.30
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 1,51,627.30
Total of other non-current financial liabilities 1,51,627.30
Total non-current financial liabilities 1,57,117.60
Provisions, non-current 1,342.40
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 6,280.90
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,64,740.90
Current liabilities
Current financial liabilities
Borrowings, current 2,445.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,227.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,598.50
Total Trade payable 52,825.60
Other current financial liabilities
1 Other current financial liabilities 47,412.60
Total of other current financial liabilities 47,412.60
Total current financial liabilities 1,02,683.20
Other current liabilities 20,506.20
1 Other current liabilities 20,506.20
Total of other current liabilities 20,506.20
Provisions, current 2,508.90
Current tax liabilities (Net) 542.40
Deferred government grants, Current
Total current liabilities 1,26,240.70
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,90,981.60
Total equity and liabilites 12,02,886.70
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Other non-current assets (16,688.65) = ROU 15,917.16 + NC tax assets 153.21 + Other NCA 618.28 Other current financial liabilities (4,741.26) = Current lease liabilities 2,037.14 + Other CFL 2,704.12



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (loss)/gain on Defined Benefit Plans (22.80) 22.50
Total Amount of items that will not be reclassified to profit and loss (22.80) 22.50
2 Income tax relating to items that will not be reclassified to profit or loss (5.70) 5.70
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (17.10) 16.80



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 61,641.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 12,856.50
Adjustments for decrease (increase) in inventories 10,217.20
Adjustments for decrease (increase) in trade receivables, current 9,070.40
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (14,868.30)
Adjustments for decrease (increase) in other non-current assets (1,117.40)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 2,201.30
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 8,329.80
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,899.50
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 41,936.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1,358.80
Adjustments for provisions, current 153.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 3,648.30
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (401.00)
Adjustments for dividend income 0.00
Adjustments for interest income 10,310.10
Adjustments for share-based payments 898.10
Adjustments for fair value losses (gains) (4,255.30)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 720.40
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (379.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 62,958.20
Net cash flows from (used in) operations 1,24,599.30
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 21,813.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,02,785.50
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 65,514.70
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 5.10
Purchase of property, plant and equipment 64,712.90
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 6,967.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,50,687.30)
Net cash flows from (used in) investing activities (2,73,942.30)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 2,16,796.20
Proceeds from issuing other equity instruments 812.50
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 2,344.10
Payments of lease liabilities 27,429.50
Dividends paid 0.00
Interest paid 604.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,435.30)
Net cash flows from (used in) financing activities 1,81,795.30
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10,638.50
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 10,638.50
Cash and cash equivalents cash flow statement at beginning of period 11,322.20
Cash and cash equivalents cash flow statement at end of period 21,960.70





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Sale of goods or services 715.30 Yes 715.30 20-05-2026 715.30 0.00 0.00
2 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Reimbursement of Expenses 386.80 Yes 386.80 20-05-2026 386.80 0.00 0.00
3 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Sale of fixed assets 62.20 Yes 62.20 20-05-2026 62.20 0.00 0.00
4 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Management Support Services 1,508.90 Yes 1,508.90 20-05-2026 1,508.90 0.00 0.00
5 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Interest received 59.20 Yes 59.20 20-05-2026 59.20 0.00 0.00
6 Lenskart Solutions Limited Lenskart Eyetech Private Limited Subsidiary Purchase of goods or services 143.10 Yes 143.10 20-05-2026 143.10 0.00 0.00
7 Lenskart Solutions Limited Lenskart Eyetech Private Limited Subsidiary Sale of goods or services 558.30 Yes 558.30 20-05-2026 558.30 0.00 0.00
8 Lenskart Solutions Limited Lenskart Eyetech Private Limited Subsidiary Any other transaction Reimbursement of Expenses 41.90 Yes 41.90 20-05-2026 41.90 0.00 0.00
9 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Purchase of goods or services 34,978.60 Yes 34,978.60 20-05-2026 34,978.60 0.00 0.00
10 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Any other transaction Reimbursement of Expenses 2,029.40 Yes 2,029.40 20-05-2026 2,029.40 0.00 0.00
11 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Any other transaction Lease Income 168.00 Yes 168.00 20-05-2026 168.00 0.00 0.00
12 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Interest received 798.10 Yes 798.10 20-05-2026 798.10 0.00 0.00
13 Lenskart Solutions Limited Lenskart Foundation Subsidiary Any other transaction Contribution towards CSR liability 116.00 Yes 116.00 20-05-2026 116.00 0.00 0.00
14 Lenskart Solutions Limited Lenskart Optical Trading LLC Step down Subsidiary Sale of goods or services 488.00 Yes 488.00 20-05-2026 488.00 0.00 0.00
15 Lenskart Solutions Limited Lenskart Optical Trading LLC Step down Subsidiary Sale of fixed assets 8.70 Yes 8.70 20-05-2026 8.70 0.00 0.00
16 Lenskart Solutions Limited Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Reimbursement of Expenses 1.20 Yes 1.20 20-05-2026 1.20 0.00 0.00
17 Lenskart Solutions Limited Lenskart Optical lenses cutting LLC Step down Subsidiary Sale of goods or services 844.00 Yes 844.00 20-05-2026 844.00 0.00 0.00
18 Lenskart Solutions Limited Neso Brands Pte. Ltd. Subsidiary Interest received 20.50 Yes 20.50 20-05-2026 20.50 0.00 0.00
19 Lenskart Solutions Limited Lenskart Arabia Limited Step down Subsidiary Sale of goods or services 411.00 Yes 411.00 20-05-2026 411.00 0.00 0.00
20 Lenskart Solutions Limited Lenskart Arabia Limited Step down Subsidiary Sale of fixed assets 56.90 Yes 56.90 20-05-2026 56.90 0.00 0.00
21 Lenskart Solutions Limited Lenskart Solutions (Thailand) Company Limited Step down Subsidiary Sale of goods or services 32.90 Yes 32.90 20-05-2026 32.90 0.00 0.00
22 Lenskart Eyetech Private Limited Dealskart Online Services Private Limited Fellow Subsidiary Sale of goods or services 1,535.80 Yes 1,535.80 20-05-2026 1,535.80 0.00 0.00
23 Lenskart Solutions Limited Lenskart Eyetech Private Limited Subsidiary Any other transaction Closing Balance-advance given to supplier 0.00 Yes 0.00 20-05-2026 0.00 1,038.80 1,529.80
24 Lenskart Solutions Limited Lenskart Foundation Subsidiary Any other transaction advance given to supplier 0.00 Yes 0.00 20-05-2026 0.00 0.60 0.00
25 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 328.20 3,498.30
26 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Balance-Loan Receivables 0.00 Yes 0.00 20-05-2026 0.00 36,302.70 0.00
27 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 8,916.90 3,947.50
28 Lenskart Solutions Limited Lenskart Solutions Pte. Ltd. Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 139.10 664.10
29 Lenskart Solutions Limited Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Closing Balance-Advance received 0.00 Yes 0.00 20-05-2026 0.00 1,104.40 664.60
30 Lenskart Solutions Limited Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 114.80 38.20
31 Lenskart Solutions Limited Lenskart Arabia Limited Step down Subsidiary Any other transaction Closing Balance-Advance received 0.00 Yes 0.00 20-05-2026 0.00 61.10 0.00
32 Lenskart Solutions Limited PT Lenskart Solutions (Indonesia) Step down Subsidiary Any other transaction Closing Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 54.90 50.30
33 Lenskart Solutions Limited Lenskart Solutions (Thailand) Company Limited Step down Subsidiary Any other transaction Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 80.90 61.20
34 Lenskart Solutions Limited Lenskart Solutions (Thailand) Company Limited Step down Subsidiary Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.90 1.80
35 Lenskart Solutions Limited Neso Brands Pte. Ltd. Subsidiary Any other transaction Closing Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 524.60 0.00
36 Lenskart Solutions Limited Neso Brands Pte. Ltd. Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 113.60 0.00
37 Lenskart Solutions Limited Neso Brands Pte. Ltd. Subsidiary Any other transaction Closing Balance-Loan Receivables 0.00 Yes 0.00 20-05-2026 0.00 923.40 0.00
38 Lenskart Solutions Limited Baofeng Framekart Technology Limited Joint Venture Any other transaction Outstanding balances-Trade Payable 0.00 Yes 0.00 20-05-2026 0.00 1,023.00 456.50
39 Lenskart Solutions Limited Lenskart Optical lenses cutting LLC Step down Subsidiary Any other transaction Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 1,235.90 1,750.40
40 Lenskart Solutions Limited Lenskart Arabia Limited Step down Subsidiary Any other transaction Opening Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.00 368.80
41 Lenskart Solutions Limited Lenskart Arabia Limited Step down Subsidiary Any other transaction Opening Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 140.00 160.00
42 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Any other transaction Opening Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 9,259.00 4,407.60
43 Lenskart Solutions Limited Dealskart Online Services Private Limited Subsidiary Any other transaction Opening Balance-Deemed Investment 0.00 Yes 0.00 20-05-2026 0.00 1,931.70 1,931.70
44 Lenskart Solutions Limited Visionsure Services Private Limited Joint Venture Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.40 0.30
45 Lenskart Solutions Limited Tango IT Solutions India Private Limited Subsidiary Any other transaction Deemed capital contribution (on account of ESOP) 41.60 Yes 41.60 20-05-2026 41.60 0.00 0.00
46 Lenskart Solutions Limited Tango IT Solutions India Private Limited Subsidiary Any other transaction Professional Expenses 772.00 Yes 772.00 20-05-2026 772.00 0.00 0.00
47 Lenskart Solutions Limited Baofeng Framekart Technology Limited Joint Venture Purchase of goods or services 5,984.10 Yes 5,984.10 20-05-2026 5,984.10 0.00 0.00
48 Lenskart Solutions Limited Le Petite Lunetier Associate Any other transaction Closing Balance-Advance received 0.00 Yes 0.00 20-05-2026 0.00 15.30 0.00
49 Lenskart Solutions Limited Tango IT Solutions India Private Limited Subsidiary Any other transaction Closing Balance-advance given to supplier 0.00 Yes 0.00 20-05-2026 0.00 14.30 0.00
50 Lenskart Solutions Limited Tango IT Solutions India Private Limited Subsidiary Any other transaction Closing Balance-Trade payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 318.50
51 Lenskart Solutions Limited Vinod Kumar and Associates Enterprise over which key managerial person have significant influence Any other transaction Closing Balance-Trade payables 0.00 Yes 0.00 20-05-2026 0.00 2.10 2.10
52 Dealskart Online Services Private Limited Lenskart Eyetech Private Limited Fellow Subsidiary Any other transaction Closing Balance-Trade payables 0.00 Yes 0.00 20-05-2026 0.00 250.20 778.60
53 Lenskart Solutions Limited QuantDuo Technologies Private Limited Associate Any other transaction Information technology support expenses 7.60 Yes 7.60 20-05-2026 7.60 0.00 0.00
54 Lenskart Solutions Limited Le Petite Lunetier Associate Any other transaction Advisory and Management service Income 23.30 Yes 23.30 20-05-2026 23.30 0.00 0.00
55 Lenskart Solutions Limited Le Petite Lunetier Associate Any other transaction Royalty expense 20.90 Yes 20.90 20-05-2026 20.90 0.00 0.00
56 Lenskart Solutions Limited Visionsure Services Private Limited Joint Venture Any other transaction Service Income 1.00 Yes 1.00 20-05-2026 1.00 0.00 0.00
57 Lenskart Solutions Limited Visionsure Services Private Limited Joint Venture Any other transaction Investment in Equity 24.60 Yes 24.60 20-05-2026 24.60 0.00 0.00
58 Dealskart Online Services Private Limited Tango IT Solutions India Private Limited Fellow Subsidiary Any other transaction Opening Balances 0.00 Yes 0.00 20-05-2026 0.00 0.00 51.80
59 Lenskart Solutions Limited ABHISHEK GUPTA Key Managerial Personnel Any other transaction remuneration payable 0.00 Yes 0.00 20-05-2026 0.00 19.10 45.30
60 Lenskart Solutions Limited Neha Bansal Key Managerial Personnel Any other transaction remuneration payable 0.00 Yes 0.00 20-05-2026 0.00 303.60 600.00
61 Lenskart Solutions Limited Peyush Bansal Key Managerial Personnel Any other transaction remuneration payable 0.00 Yes 0.00 20-05-2026 0.00 602.60 1,200.00
62 Lenskart Solutions Limited Ashish Kumar Srivastava Key Managerial Personnel Any other transaction remuneration payable 0.00 Yes 0.00 20-05-2026 0.00 0.00 1.30
63 Lenskart Solutions Limited ABHISHEK GUPTA Key Managerial Personnel Remuneration 220.60 Yes 220.60 20-05-2026 220.60 0.00 0.00
64 Lenskart Solutions Limited Neha Bansal Key Managerial Personnel Remuneration 751.00 Yes 149.00 20-05-2026 149.00 0.00 0.00
65 Lenskart Solutions Limited Peyush Bansal Key Managerial Personnel Remuneration 1,524.10 Yes 277.20 20-05-2026 277.20 0.00 0.00
66 Lenskart Solutions Limited Preeti Gupta Key Managerial Personnel Remuneration 6.10 Yes 6.10 20-05-2026 6.10 0.00 0.00
67 Lenskart Solutions Pte Ltd. Lenskart Solutions Limited Holding Company Any other transaction Reimbursement of Expenses 31.80 Yes 31.80 20-05-2026 31.80 0.00 0.00
68 Lenskart Optical Trading LLC Lenskart Solutions Limited Ultimate Holding Company Any other transaction Reimbursement of Expenses 4.50 Yes 4.50 20-05-2026 4.50 0.00 0.00
69 Dealskart Online Services Private Limited Lenskart Foundation Wholly owned subsidiary Any other transaction CSR Contribution 30.00 Yes 30.00 20-05-2026 30.00 0.00 0.00
70 Lenskart Solutions Limited Lenskart Eyetech Private Limited Wholly owned subsidiary Any other transaction Rent income 13.60 Yes 13.60 20-05-2026 13.60 0.00 0.00
71 Dealskart Online Services Private Limited Lenskart Eyetech Private Limited Wholly owned subsidiary Sale of fixed assets 5.80 Yes 5.80 20-05-2026 5.80 0.00 0.00
72 Lenskart Solutions Limited Dealskart Online Services Private Limited Wholly owned subsidiary Any other transaction Deemed capital contribution (on account of ESOP) 6.00 Yes 6.00 20-05-2026 6.00 0.00 0.00
73 Lenskart Solutions Limited QuantDuo Technologies Private Limited Wholly owned subsidiary Any other transaction Deemed capital contribution (on account of ESOP) 76.10 Yes 76.10 20-05-2026 76.10 0.00 0.00
74 Lenskart Solutions Limited Visionsure Services Private Limited Joint venture Any other transaction Royalty Income 0.20 Yes 0.20 20-05-2026 0.20 0.00 0.00
75 Lenskart Solutions Limited QuantDuo Technologies Private Limited Wholly owned subsidiary Any other transaction Reimbursement of Expense 21.90 Yes 21.90 20-05-2026 21.90 0.00 0.00
76 Lenskart Solutions Limited Stellio Ventures S.L Subsidiary Purchase of goods or services 23.90 Yes 23.90 20-05-2026 23.90 0.00 0.00
77 Lenskart Solutions Limited Owndays Singapore Pte. Limited Subsidiary Sale of goods or services 51.10 Yes 51.10 20-05-2026 51.10 0.00 0.00
78 Lenskart Solutions Limited Stellio Ventures S.L Subsidiary Any other transaction Management support service fees- income 14.70 Yes 14.70 20-05-2026 14.70 0.00 0.00
79 Lenskart Solutions Pte. Ltd. Lenskart Solutions Limited Wholly owned subsidiary Any other transaction Management Fees (income/exp) 234.40 Yes 234.40 20-05-2026 234.40 0.00 0.00
80 Lenskart Solutions Limited NESO Brand Pte. Ltd Wholly owned subsidiary Any other transaction Reimbursement of Expenses 17.70 Yes 17.70 20-05-2026 17.70 0.00 0.00
81 Lenskart Solutions Limited Lenskart Optical lenses cutting LLC Wholly owned subsidiary Any other transaction Reimbursement of Expenses 4.70 Yes 4.70 20-05-2026 4.70 0.00 0.00
82 Lenskart Solutions Limited Lenskart Arabia Limited Wholly owned subsidiary Any other transaction Reimbursement of Expenses 4.00 Yes 4.00 20-05-2026 4.00 0.00 0.00
83 Lenskart Solutions Limited Owndays Singapore Pte. Limited Subsidiary Any other transaction Reimbursement of Expenses 162.30 Yes 162.30 20-05-2026 162.30 0.00 0.00
84 Lenskart Solutions Limited Owndays (Thailand) Co., Ltd. Subsidiary Any other transaction Reimbursement of Expenses 16.90 Yes 16.90 20-05-2026 16.90 0.00 0.00
85 Lenskart Solutions Limited Owndays Co., Ltd Subsidiary Any other transaction Reimbursement of Expenses 236.70 Yes 236.70 20-05-2026 236.70 0.00 0.00
86 Lenskart Solutions Limited Owndays Downunder Pty Ltd Subsidiary Any other transaction Reimbursement of Expenses 2.80 Yes 2.80 20-05-2026 2.80 0.00 0.00
87 Lenskart Solutions Limited Owndays Hong Kong Limited Subsidiary Any other transaction Reimbursement of Expenses 17.30 Yes 17.30 20-05-2026 17.30 0.00 0.00
88 Lenskart Solutions Limited Owndays Inc ( Japan) Subsidiary Any other transaction Reimbursement of Expenses 16.80 Yes 16.80 20-05-2026 16.80 0.00 0.00
89 Lenskart Solutions Limited Owndays Taiwan Ltd Subsidiary Any other transaction Reimbursement of Expenses 20.10 Yes 20.10 20-05-2026 20.10 0.00 0.00
90 Lenskart Solutions Limited Lenskart Solutions (Thailand) Company Limited Wholly owned subsidiary Sale of fixed assets 0.50 Yes 0.50 20-05-2026 0.50 0.00 0.00
91 Lenskart Solutions Limited Lenskart Solutions Pte Ltd. Wholly owned subsidiary Any other transaction Deemed capital contribution (on account of ESOP) 60.60 Yes 60.60 20-05-2026 60.60 0.00 0.00
92 Lenskart Solutions Limited Lenskart Solutions Pte Ltd. Wholly owned subsidiary Any other transaction Loan conversion into equity 34,103.70 Yes 34,103.70 20-05-2026 34,103.70 0.00 0.00
93 Lenskart Solutions Limited NESO Brand Pte. Ltd Wholly owned subsidiary Any other transaction Loan conversion into equity 896.30 Yes 896.30 20-05-2026 896.30 0.00 0.00
94 Lenskart Solutions Limited Lenskart Solutions (Thailand) Company Limited Wholly owned subsidiary Purchase of goods or services 1.10 Yes 1.10 20-05-2026 1.10 0.00 0.00
95 Lenskart Solutions Limited Le Petite Lunetier Associate Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.00 12.10
96 Lenskart Solutions Limited Stellio Ventures S.L Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 23.90
97 Lenskart Solutions Limited Stellio Ventures S.L Subsidiary Any other transaction Balance-Other Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.00 14.70
98 Lenskart Solutions Limited QuantDuo Technologies Private Limited Subsidiary Any other transaction advance given to supplier 0.00 Yes 0.00 20-05-2026 0.00 0.00 6.10
99 Lenskart Solutions Limited Owndays Singapore Pte. Ltd. Step down Subsidiary Any other transaction Closing Balance-Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.00 55.50
100 Lenskart Solutions Limited Owndays (Thailand) Co., Ltd. Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 17.80
101 Lenskart Solutions Limited Owndays Co., Ltd Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 244.20
102 Lenskart Solutions Limited Owndays Downunder Pty Ltd Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 2.80
103 Lenskart Solutions Limited Owndays Hong Kong Limited Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 17.90
104 Lenskart Solutions Limited Owndays Inc. Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 17.70
105 Lenskart Solutions Limited Owndays Taiwan Ltd Step down Subsidiary Any other transaction Closing Balance-Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 20.60
106 Lenskart Solutions Limited Owndays Singapore Pte. Ltd. Step down Subsidiary Any other transaction Other Payables 0.00 Yes 0.00 20-05-2026 0.00 0.00 172.60
107 Lenskart Solutions Pte Ltd. PT Lenskart Solutions (Indonesia) Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 449.90 496.10
108 Lenskart Solutions Pte Ltd. Lenskart Arabia Limited Subsidiary Any other transaction Management Support Service Cross Charge 302.80 Yes 302.80 20-05-2026 302.80 0.00 0.00
109 Lenskart Solutions Pte Ltd. Lenskart Arabia Limited Subsidiary Any other transaction Reimbursement of Expenses 64.60 Yes 64.60 20-05-2026 64.60 0.00 0.00
110 Lenskart Solutions Pte Ltd. Lenskart Arabia Limited Subsidiary Investment 2,407.20 Yes 2,407.20 20-05-2026 2,407.20 0.00 0.00
111 Lenskart Solutions Pte Ltd. Lenskart Arabia Limited Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 1,343.70 1,800.80
112 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Any other transaction Reimbursement of Expenses 6.60 Yes 6.60 20-05-2026 6.60 0.00 0.00
113 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Loan 494.50 Yes 494.50 20-05-2026 494.50 0.00 0.00
114 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Interest received 92.20 Yes 92.20 20-05-2026 92.20 0.00 0.00
115 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Any other transaction Loans and Advances 0.00 Yes 0.00 20-05-2026 0.00 2,966.40 3,633.70
116 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Any other transaction Interest accrued on loan 0.00 Yes 0.00 20-05-2026 0.00 290.30 402.10
117 Lenskart Solutions Pte Ltd. Neso Brands Pte. Ltd. Fellow Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 36.00 48.70
118 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Sale of goods or services 589.90 Yes 589.90 20-05-2026 589.90 0.00 0.00
119 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Any other transaction Management Support Service Cross Charge 343.40 Yes 343.40 20-05-2026 343.40 0.00 0.00
120 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Any other transaction Reimbursement of Expenses 29.00 Yes 29.00 20-05-2026 29.00 0.00 0.00
121 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Loan 556.10 Yes 556.10 20-05-2026 556.10 0.00 0.00
122 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Interest received 43.50 Yes 43.50 20-05-2026 43.50 0.00 0.00
123 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Investment 175.30 Yes 175.30 20-05-2026 175.30 0.00 0.00
124 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 1,301.40 2,356.10
125 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Any other transaction Loans and Advances 0.00 Yes 0.00 20-05-2026 0.00 2,254.50 2,961.30
126 Lenskart Solutions Pte Ltd. Lenskart Solutions (Thailand) Company Limited Subsidiary Any other transaction Interest accrued on loan 0.00 Yes 0.00 20-05-2026 0.00 121.20 172.20
127 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Management Support Service Cross Charge 362.30 Yes 362.30 20-05-2026 362.30 0.00 0.00
128 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Reimbursement of Expenses 18.10 Yes 18.10 20-05-2026 18.10 0.00 0.00
129 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Interest received 826.50 Yes 826.50 20-05-2026 826.50 0.00 0.00
130 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 2,168.90 2,684.20
131 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Loans and Advances 0.00 Yes 0.00 20-05-2026 0.00 16,966.80 17,912.50
132 Lenskart Solutions Pte Ltd. Lenskart Optical Trading LLC Step down Subsidiary Any other transaction Interest accrued on loan 0.00 Yes 0.00 20-05-2026 0.00 2,890.90 3,912.90
133 Lenskart Solutions Pte Ltd. Bao Feng Framekart Technology Limited Group company Purchase of goods or services 0.50 Yes 0.50 20-05-2026 0.50 0.00 0.00
134 Lenskart Solutions Pte Ltd. Lenskart Solutions Sdn. Bhd. Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 19.00 20.10
135 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Loan 29.20 Yes 29.20 20-05-2026 29.20 0.00 0.00
136 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Interest received 0.20 Yes 0.20 20-05-2026 0.20 0.00 0.00
137 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Investment 73.80 Yes 73.80 20-05-2026 73.80 0.00 0.00
138 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 11.50 12.10
139 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Any other transaction Loans and Advances 0.00 Yes 0.00 20-05-2026 0.00 0.00 30.90
140 Lenskart Solutions Pte Ltd. Thai Eyewear Company Limited Subsidiary Any other transaction Interest accrued on loan 0.00 Yes 0.00 20-05-2026 0.00 0.00 0.20
141 Lenskart Solutions Pte Ltd. Lenskart Solutions Company Limited (VND) Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 219.30 231.50
142 Lenskart Solutions Pte Ltd. iiNEER Corp. Associate Investment 1,846.40 Yes 1,846.40 20-05-2026 1,846.40 0.00 0.00
143 Lenskart Solutions Pte Ltd. Stellio Ventures UK Ltd (Meller) Subsidiary Investment 35,738.80 Yes 35,738.80 20-05-2026 35,738.80 0.00 0.00
144 Lenskart Optical Trading LLC Lenskart Optical Lenses Cutting L.L.C Subsidiary Any other transaction Reimbursement of Expenses 840.40 Yes 840.40 20-05-2026 840.40 0.00 0.00
145 Lenskart Optical Trading LLC Lenskart Optical Lenses Cutting L.L.C Subsidiary Sale of goods or services 210.90 Yes 210.90 20-05-2026 210.90 0.00 0.00
146 Lenskart Optical Trading LLC Lenskart Optical Lenses Cutting L.L.C Subsidiary Purchase of goods or services 2,616.90 Yes 2,616.90 20-05-2026 2,616.90 0.00 0.00
147 Lenskart Optical Trading LLC Lenskart Optical Lenses Cutting L.L.C Subsidiary Any other transaction Sublease Income 77.20 Yes 77.20 20-05-2026 77.20 0.00 0.00
148 Lenskart Optical Lenses Cutting L.L.C Lenskart Optical Trading LLC Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 473.80 882.50
149 Lenskart Optical Trading LLC Lenskart Arabia Limited Fellow Subsidiary Any other transaction Management Support Service Cross Charge 248.90 Yes 248.90 20-05-2026 248.90 0.00 0.00
150 Lenskart Optical Trading LLC Lenskart Arabia Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 63.50 Yes 63.50 20-05-2026 63.50 0.00 0.00
151 Lenskart Optical Trading LLC Lenskart Arabia Limited Fellow Subsidiary Any other transaction Receivable 0.00 Yes 0.00 20-05-2026 0.00 2,070.20 2,509.70
152 Lenskart Optical Lenses Cutting L.L.C Lenskart Arabia Limited Fellow Subsidiary Purchase of goods or services 21.50 Yes 21.50 20-05-2026 21.50 0.00 0.00
153 Lenskart Optical Lenses Cutting L.L.C Lenskart Arabia Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 2.60 Yes 2.60 20-05-2026 2.60 0.00 0.00
154 Lenskart Optical Lenses Cutting L.L.C Lenskart Arabia Limited Fellow Subsidiary Sale of goods or services 599.90 Yes 599.90 20-05-2026 599.90 0.00 0.00
155 Lenskart Optical Lenses Cutting L.L.C Lenskart Arabia Limited Fellow Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 964.50 377.30
156 Lenskart Solutions Pte Ltd. Owndays Co., Ltd Subsidiary Any other transaction Reimbursement of Expenses 11.20 Yes 11.20 20-05-2026 11.20 0.00 0.00
157 Lenskart Solutions Pte Ltd. Owndays Co., Ltd Subsidiary Any other transaction Management Support Service Cross Charge 421.70 Yes 421.70 20-05-2026 421.70 0.00 0.00
158 Lenskart Solutions Pte Ltd. Owndays Co., Ltd Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 1,983.40 2,538.80
159 Lenskart Solutions Pte Ltd. Owndays singapore Pte. Ltd Subsidiary Sale of goods or services 493.50 Yes 493.50 20-05-2026 493.50 0.00 0.00
160 Lenskart Solutions Pte Ltd. Owndays singapore Pte. Ltd Subsidiary Any other transaction Reimbursement of Expenses 18.90 Yes 18.90 20-05-2026 18.90 0.00 0.00
161 Lenskart Solutions Pte Ltd. Owndays singapore Pte. Ltd Subsidiary Any other transaction Sub lease income 222.70 Yes 222.70 20-05-2026 222.70 0.00 0.00
162 Lenskart Solutions Pte Ltd. Owndays singapore Pte. Ltd Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 875.50 1,432.30
163 Lenskart Solutions (Thailand) Company Limited Owndays Co., Ltd Fellow Subsidiary Any other transaction Management Support Service Cross Charge 64.80 Yes 64.80 20-05-2026 64.80 0.00 0.00
164 Lenskart Solutions (Thailand) Company Limited Thai Eyewear Company Limited Holding Company Investment 75.70 Yes 75.70 20-05-2026 75.70 0.00 0.00
165 Thai Eyewear Company Limited Lenskart Solutions (Thailand) Company Limited Holding Company Investment 179.40 Yes 179.40 20-05-2026 179.40 0.00 0.00
166 Lenskart Solutions (Thailand) Company Limited Owndays Co., Ltd Fellow Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 118.70 191.40
167 Lenskart Solutions (Thailand) Company Limited Owndays(Thailand) Co. Ltd. Fellow Subsidiary Any other transaction Payable Balance 0.00 Yes 0.00 20-05-2026 0.00 194.80 0.00
168 Lenskart Solutions (Thailand) Company Limited Thai Eyewear Company Limited Fellow Subsidiary Any other transaction Receivable Balance 0.00 Yes 0.00 20-05-2026 0.00 1.30 1.40
169 Neso Brands Pte. Ltd. Owndays Singapore Pte. Ltd. Fellow Subsidiary Any other transaction Receivable 0.00 Yes 0.00 20-05-2026 0.00 641.90 677.70
170 Owndays Singapore Pte. Ltd. Owndays (Thailand) Company Limited Subsidiary Sale of goods or services 1,736.30 Yes 1,736.30 20-05-2026 1,736.30 0.00 0.00
171 Owndays Singapore Pte. Ltd. Owndays Downunder Pty Ltd Subsidiary Sale of goods or services 261.10 Yes 261.10 20-05-2026 261.10 0.00 0.00
172 Owndays Singapore Pte. Ltd. Owndays Downunder Pty Ltd Subsidiary Interest received 4.40 Yes 4.40 20-05-2026 4.40 0.00 0.00
173 Owndays Singapore Pte. Ltd. Owndays Downunder Pty Ltd Subsidiary Any other transaction Royalty fee 8.10 Yes 8.10 20-05-2026 8.10 0.00 0.00
174 Owndays Singapore Pte. Ltd. Owndays Hong Kong Limited Subsidiary Sale of goods or services 1,105.10 Yes 1,105.10 20-05-2026 1,105.10 0.00 0.00
175 Owndays Singapore Pte. Ltd. Owndays Hong Kong Limited Subsidiary Any other transaction Royalty fee 9.10 Yes 9.10 20-05-2026 9.10 0.00 0.00
176 Owndays Singapore Pte. Ltd. Owndays Hong Kong Limited Subsidiary Interest received 18.40 Yes 18.40 20-05-2026 18.40 0.00 0.00
177 Owndays Singapore Pte. Ltd. Owndays Malaysia Sdn Bhd Subsidiary Sale of goods or services 179.70 Yes 179.70 20-05-2026 179.70 0.00 0.00
178 Owndays Singapore Pte. Ltd. Owndays Malaysia Sdn Bhd Subsidiary Any other transaction Royalty fee received 71.30 Yes 71.30 20-05-2026 71.30 0.00 0.00
179 Owndays Singapore Pte. Ltd. Owndays Malaysia Sdn Bhd Subsidiary Interest received 6.80 Yes 6.80 20-05-2026 6.80 0.00 0.00
180 Owndays Singapore Pte. Ltd. Owndays Taiwan Ltd Subsidiary Sale of goods or services 2,709.60 Yes 2,709.60 20-05-2026 2,709.60 0.00 0.00
181 Owndays (Thailand) Company Limited Owndays Tech and Media (Thailand) Co., Ltd. Fellow Subsidiary Purchase of goods or services 125.20 Yes 125.20 20-05-2026 125.20 0.00 0.00
182 Owndays Singapore Pte. Ltd. Owndays Tech and Media (Thailand) Co., Ltd. Subsidiary Purchase of goods or services 157.90 Yes 157.90 20-05-2026 157.90 0.00 0.00
183 Owndays Singapore Pte. Ltd. Owndays Taiwan Ltd Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 2,322.70 2,037.00
184 Owndays Singapore Pte. Ltd. Owndays Malaysia Sdn Bhd Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 3,227.60 3,315.30
185 Owndays Singapore Pte. Ltd. Owndays Vietnam Company Limited Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 350.10 346.50
186 Owndays Singapore Pte. Ltd. Owndays (Thailand) Company Limited Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 282.50 193.20
187 Owndays Singapore Pte. Ltd. Owndays Downunder Pty Ltd Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 1,054.20 1,319.70
188 Owndays Singapore Pte. Ltd. Owndays Hong Kong Limited Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 115.60 137.80
189 Owndays Singapore Pte. Ltd. Owndays Tech and Media (Thailand) Co., Ltd. Subsidiary Any other transaction Trade Payables 0.00 Yes 0.00 20-05-2026 0.00 26.80 28.30
190 Owndays Singapore Pte. Ltd. Owndays Malaysia Sdn Bhd Subsidiary Any other transaction Loan Receivables 0.00 Yes 0.00 20-05-2026 0.00 488.90 521.80
191 Owndays Singapore Pte. Ltd. Owndays Downunder Pty Ltd Subsidiary Any other transaction Loan Receivables 0.00 Yes 0.00 20-05-2026 0.00 509.90 544.40
192 Owndays Singapore Pte. Ltd. Owndays Hong Kong Limited Subsidiary Any other transaction Loan Receivables 0.00 Yes 0.00 20-05-2026 0.00 762.30 184.00
193 Owndays (Thailand) Company Limited Owndays Malaysia Sdn Bhd Fellow Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 6.90 0.00
194 Owndays (Thailand) Company Limited Owndays Tech and Media (Thailand) Co., Ltd. Fellow Subsidiary Any other transaction Trade Payables 0.00 Yes 0.00 20-05-2026 0.00 21.00 25.40
195 Tenno Optical College Co., Ltd. Owndays Co., Ltd Holding Company Sale of goods or services 218.50 Yes 218.50 20-05-2026 218.50 0.00 0.00
196 Owndays Co., Ltd Owndays Singapore Pte. Ltd. Fellow Subsidiary Sale of goods or services 9,258.80 Yes 9,258.80 20-05-2026 9,258.80 0.00 0.00
197 Owndays Co., Ltd Owndays Singapore Pte. Ltd. Fellow Subsidiary Any other transaction Royalty fees income 1,027.50 Yes 1,027.50 20-05-2026 1,027.50 0.00 0.00
198 Owndays Co., Ltd Owndays Taiwan Ltd Fellow Subsidiary Sale of goods or services 107.70 Yes 107.70 20-05-2026 107.70 0.00 0.00
199 Owndays Co., Ltd Owndays Tech and Media (Thailand) Co., Ltd. Fellow Subsidiary Purchase of goods or services 145.30 Yes 145.30 20-05-2026 145.30 0.00 0.00
200 Owndays Co., Ltd Owndays Contact Co., Ltd. Subsidiary Interest received 15.30 Yes 15.30 20-05-2026 15.30 0.00 0.00
201 Owndays Co., Ltd Owndays Inc Holding Company Interest paid 104.70 Yes 104.70 20-05-2026 1,904.70 0.00 0.00
202 Tenno Optical College Co., Ltd. Owndays Co., Ltd Holding Company Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 3.70 0.00
203 Owndays Co., Ltd Tenno Optical College Co., Ltd. Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 119.70 50.60
204 Owndays Co., Ltd Owndays Inc Holding Company Any other transaction Trade Payables 0.00 Yes 0.00 20-05-2026 0.00 648.70 753.10
205 Owndays Co., Ltd Owndays Inc Holding Company Any other transaction Loan Payables 0.00 Yes 0.00 20-05-2026 0.00 42,077.20 49,909.00
206 Owndays Co., Ltd Owndays Singapore Pte. Ltd. Fellow Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 0.00 214.00
207 Owndays Co., Ltd Owndays Singapore Pte. Ltd. Fellow Subsidiary Any other transaction Advance from customer 0.00 Yes 0.00 20-05-2026 0.00 3,223.40 2,776.90
208 Owndays Co., Ltd Owndays Taiwan Ltd Fellow Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 117.80 255.00
209 Owndays Co., Ltd Owndays Tech and Media (Thailand) Co., Ltd. Fellow Subsidiary Any other transaction Trade Payables 0.00 Yes 0.00 20-05-2026 0.00 24.80 28.00
210 Owndays Co., Ltd Owndays Vietnam Company Limited Fellow Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 137.80 136.30
211 Owndays Co., Ltd Owndays Contact Co., Ltd. Subsidiary Any other transaction Trade Receivables 0.00 Yes 0.00 20-05-2026 0.00 17.90 76.60
212 Owndays Co., Ltd Owndays Contact Co., Ltd. Subsidiary Any other transaction Loan receivables 0.00 Yes 0.00 20-05-2026 0.00 787.90 1,271.50
213 Owndays Singapore Pte. Ltd. Owndays Inc Holding Company Any other transaction Dividend Paid 10,317.30 Yes 10,317.30 20-05-2026 10,317.30 0.00 0.00
214 Lenskart Solutions Limited Ashish Kumar Srivastava Key Managerial Personnel Remuneration 18.80 Yes 18.80 20-05-2026 18.80 0.00 0.00
215 Lenskart Solutions Limited Amit Chaudhary Key Managerial Personnel Remuneration 451.00 Yes 451.00 20-05-2026 451.00 0.00 0.00
216 Lenskart Solutions Limited Amit Chaudhary Key Managerial Personnel Any other transaction remuneration payable 0.00 Yes 0.00 20-05-2026 0.00 0.00 300.00
Total value of transaction during the reporting period 1,68,596.80





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 7,935.30
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00