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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 2,51,570.90 8,81,404.00
Other income 4,903.00 17,429.50
Total income 2,56,473.90 8,98,833.50
2 Expenses
(a) Cost of materials consumed 61,238.10 2,25,493.10
(b) Purchases of stock-in-trade 11,928.30 43,242.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,280.00 4,831.80
(d) Employee benefit expense 54,762.20 2,04,355.10
(e) Finance costs 4,353.90 17,845.40
(f) Depreciation, depletion and amortisation expense 28,751.20 1,04,838.40
(f) Other Expenses
1 Commission and incentive expense 4,660.70 18,123.60
2 Other Expenses 61,858.90 2,10,060.20
Total other expenses 66,519.60 2,28,183.80
Total expenses 2,30,833.30 8,28,789.70
3 Total profit before exceptional items and tax 25,640.60 70,043.80
4 Exceptional items 0.00 (1,570.90)
5 Total profit before tax 25,640.60 68,472.90
6 Tax expense
7 Current tax 6,842.70 26,577.80
8 Deferred tax (1,784.80) (8,639.80)
9 Total tax expenses 5,057.90 17,938.00
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 20,582.70 50,534.90
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 (221.20) (439.90)
16 Total profit (loss) for period 20,361.50 50,095.00
17 Other comprehensive income net of taxes 7,446.40 4,958.20
18 Total Comprehensive Income for the period 27,807.90 55,053.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 20,028.50 49,361.40
Total profit or loss, attributable to non-controlling interests 333.00 733.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,373.60 4,816.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 72.80 142.20
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 1.17 2.91
Diluted earnings (loss) per share from continuing operations 1.16 2.9
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 1.17 2.91
Diluted earnings (loss) per share from continuing and discontinued operations 1.16 2.9
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 Consolidated 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 Consolidated 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 Holding 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 balance and will be utilised in line with the stated objects of the offer. 4. Exceptional item 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 - - - 103.86 - Expenses on fresh issue of shares through IPO - 53.23 - 53.23 - Total - 53.23 - 157.09 - 5. Other Income for the year ended 31 March 2025 includes fair value gain of 1,671.98 Mn on account of extinguishment of financial liability by 4.40% and fair valuation of remaining deferred liability for 3.33% stake in Owndays Inc. 6. 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 Group 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 Group 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 Group 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. 7. During the year ended 31 March 2026: (a) the Holding 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 Holding 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 Holding Company has made investment of Rs. 245.03 million for acquisition of 5.72% stake in Dimension NXG Private Limited which has been classified as associates in accordance with Ind AS -28 Investments in Associates and Joint Ventures. (d) the Holding 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. 8. 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 Holding Company has filed the requisite statutory forms with the Ministry of Corporate Affairs (MCA) in this regard. 9. During the year ended 31 March 2026, the Holding Company has granted 72,47,738 stock options under Stock option plan, as approved by Board of Directors to the eligible employees of the Holding 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. 10. The Board of Directors of the Holding 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 Consolidated Financial Results. 11. 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 466.07 489.17 482.01 1,812.36 7,331.63 12. Current tax for the quarter includes income tax credit relating to previous year of Rs. 72.18 million 13. 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. 14. 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. 15. These Audited Consolidated 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,84,862.40
Capital work-in-progress 11,189.10
Investment property 0.00
Goodwill 2,19,768.60
Other intangible assets 98,004.70
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 17,190.10
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Non Current Financial Assets 42,741.20
2 Other non-current financial assets 0.00
Total of other non-current financial assets 42,741.20
Total non-current financial assets 59,931.30
Deferred tax assets (net) 16,860.80
Other non-current assets
1 Other non-current assets 2,83,672.60
Total of other non-current assets 2,83,672.60
Total non-current assets 8,74,289.50
2 Current assets
Inventories 1,03,700.40
Current financial asset
Current investments 34,104.40
Trade receivables, current 17,471.70
Cash and cash equivalents 97,329.80
Bank balance other than cash and cash equivalents 57,038.20
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,10,275.50
Total current financial assets 4,16,219.60
Current tax assets (net) 0.00
Other current assets
1 Other current assets 47,122.90
Total of other current assets 47,122.90
Total current assets 5,67,042.90
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 14,41,332.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 34,728.30
Other equity 8,39,122.80
Total equity attributable to owners of parent 8,73,851.10
Non controlling interest 11,322.90
Total equity 8,85,174.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,357.30
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 2,56,905.10
Total of other non-current financial liabilities 2,56,905.10
Total non-current financial liabilities 2,70,262.40
Provisions, non-current 11,444.90
Deferred tax liabilities (net) 17,265.80
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 6,429.40
Total of other non-current liabilities 6,429.40
Total non-current liabilities 3,05,402.50
Current liabilities
Current financial liabilities
Borrowings, current 8,598.10
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,723.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 87,490.00
Total Trade payable 95,213.30
Other current financial liabilities
1 Other current financial liabilities 99,766.20
Total of other current financial liabilities 99,766.20
Total current financial liabilities 2,03,577.60
Other current liabilities 33,576.60
1 Other current liabilities 33,576.60
Total of other current liabilities 33,576.60
Provisions, current 9,328.30
Current tax liabilities (Net) 4,273.40
Deferred government grants, Current 0.00
Total current liabilities 2,50,755.90
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5,56,158.40
Total equity and liabilites 14,41,332.40
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Other Non-Current Financial Assets - Security deposits (non-current) 3,125.77 - Investments – equity method 581.62 - Bank deposits – remaining maturity > 12 months 269.44 - Lease receivables 182.47 - Fair value – option to acquire additional stake in shares 114.82 Other Non-Current Assets - Right-of-use (ROU) assets 27,133.97 - Income tax assets (non-current) 520.00 - Capital advances (net of 2.91 impairment allowance) 309.07 - Amounts paid under protest 356.76 - Prepaid expenses (non-current) 47.46 Other Current Financial Assets - Bank deposits – maturity within 12 months 19,761.79 - Other receivables 582.20 - Security deposits (current) 413.72 - Interest accrued on bonds 111.78 - Fixed deposits with NBFIs 105.87 - Fair value – option to acquire stake in LPL Paris SAS 52.19 Other Current Assets - Government balances (GST input credit / customs etc.) 2,654.65 - Advances to suppliers 1,468.56 - Prepaid expenses (current) 453.45 - Other receivables 131.96 - Employee advances 3.67 Other Non-Current Financial Liabilities - Lease liabilities (non-current) 21,992.87 - Consideration payable – share acquisition 2,061.08 - Put liability – NCI (Stellio Ventures S.L.) 1,044.45 - Deferred consideration payable 508.22 - Security deposits received (non-current) 83.89 Other Non-Current Liabilities - Government grants (non-current) 384.66 - Contract liabilities (deferred revenue) 258.28 Other Current Financial Liabilities - Lease liabilities (current) 6,777.55 - Other payables 1,136.68 - Employee benefits payable 958.11 - Capital creditors 533.85 - Retention money 238.68 - Payables to selling shareholders 162.23 - Refund liabilities 154.28 - Deferred consideration (current) 11.18 - Accrued interest 4.06 Other Current Liabilities - Contract liabilities 2,292.57 - Statutory dues – TDS payable 331.88 - Statutory dues – Other 265.86 - Statutory dues – VAT / GST payable 261.36 - Statutory dues – Provident fund payable 142.51 - Government grant (current) 63.48



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 1,47,501.30 5,26,008.10
2 International 1,05,400.30 3,60,602.20
3 Inter segment elimination 0.00 0.00
Total Segment Revenue 2,52,901.60 8,86,610.30
Less: Inter segment revenue 1,330.70 5,206.30
Revenue from operations 2,51,570.90 8,81,404.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 17,670.20 58,315.00
2 International 7,309.00 12,530.00
3 Inter segment elimination (108.90) (825.20)
Total Profit before tax 24,870.30 70,019.80
i. Finance cost 4,353.90 17,845.40
ii. Other Unallocable Expenditure net off Unallocable income (4,903.00) (15,858.60)
Profit before tax 25,419.40 68,033.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 12,19,671.00 12,19,671.00
2 International 6,40,505.50 6,40,505.50
3 Inter segment elimination 0.00 0.00
Total Segment Asset 18,60,176.50 18,60,176.50
Un-allocable Assets (4,18,844.10) (4,18,844.10)
Net Segment Asset 14,41,332.40 14,41,332.40
4 Segment Liabilities
Segment Liabilities
1 India 3,05,529.60 3,05,529.60
2 International 2,61,653.70 2,61,653.70
3 Inter segment elimination 0.00 0.00
Total Segment Liabilities 5,67,183.30 5,67,183.30
Un-allocable Liabilities (11,024.90) (11,024.90)
Net Segment Liabilities 5,56,158.40 5,56,158.40
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Other unallocable expenditure net of unallocable income stands at a net credit of 1,585.86, comprising unallocable other income of 1,742.95 offset by an exceptional loss of 157.09.



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (Loss) on Defined Benefit Plans (131.90) (180.10)
Total Amount of items that will not be reclassified to profit and loss (131.90) (180.10)
2 Income tax relating to items that will not be reclassified to profit or loss (39.40) (47.50)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial statements of foreign operations 7,538.90 5,090.80
Total Amount of items that will be reclassified to profit and loss 7,538.90 5,090.80
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 7,446.40 4,958.20



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 68,472.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17,845.40
Adjustments for decrease (increase) in inventories 9,246.20
Adjustments for decrease (increase) in trade receivables, current (3,978.60)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (18,113.80)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (11,686.80)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 15,089.50
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,516.20)
Adjustments for increase (decrease) in other non-current liabilities 5,099.90
Adjustments for depreciation and amortisation expense 1,04,838.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1,038.60
Adjustments for provisions, current 502.60
Adjustments for provisions, non-current 3,061.90
Adjustments for other financial liabilities, current 5,911.70
Adjustments for other financial liabilities, non-current 5,512.00
Adjustments for unrealised foreign exchange losses gains 1,133.90
Adjustments for dividend income 0.00
Adjustments for interest income 9,555.30
Adjustments for share-based payments 1,209.80
Adjustments for fair value losses (gains) (3,411.10)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 1,596.90
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (608.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,23,217.00
Net cash flows from (used in) operations 1,91,689.90
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 24,730.70
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,66,959.20
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 32,289.90
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 4,379.20
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 537.20
Purchase of property, plant and equipment 82,846.60
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 5,837.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,49,513.40)
Net cash flows from (used in) investing activities (2,62,654.30)
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 2,11,361.10
Proceeds from issuing other equity instruments 0.00
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 4,297.30
Repayments of borrowings 17,151.40
Payments of lease liabilities 78,293.00
Dividends paid 0.00
Interest paid 974.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 812.50
Net cash flows from (used in) financing activities 1,20,052.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 24,357.10
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 7,551.60
Net increase (decrease) in cash and cash equivalents 31,908.70
Cash and cash equivalents cash flow statement at beginning of period 65,421.10
Cash and cash equivalents cash flow statement at end of period 97,329.80





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