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Solutions LimitedMain BoardEquity2025-04-012026-03-312026-05-202026-04-30INRMillionsQuarterlyFourth quarterSingle segmentThe 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.2026-05-2013:00:002026-05-2015:12:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-11https://static1.lenskart.com/media/desktop/img/Sep25/1Oct/Related%20Party%20Transactions%20Policy.pdffalsetrue2026-01-012026-03-31AuditedStandalone1470497000069827000015403240000450715000059227000020222000011062800003794400001196190000544904000013432590000197065000001970650000493490000-1585400003349500000163570000000001635700000-17100001633990000347283000020.950.95000.950.951. 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. <BR> <BR> 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”). <BR> <BR> 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. <BR> 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. <BR> <BR> 4. Exceptional items includes: <BR> (Rs. in Million) <BR> Particulars Quarter ended Year ended <BR> 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 <BR> Audited Unaudited Unaudited Audited Audited <BR> Impairment of <BR> investments in <BR> equity shares - - - 135.88 - <BR> <BR> Expenses on fresh <BR> issue of shares <BR> through IPO - 53.23 - 53.23 - <BR> <BR> <BR> 5. During the year ended 31 March 2026: <BR> (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. <BR> (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. <BR> (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". <BR> (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. <BR> <BR> 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. <BR> <BR> 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. <BR> 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. <BR> <BR> 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. <BR> <BR> 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 . <BR> <BR> 10. Item exceeding 10% of total expenditure (included in other expenses) <BR> (Rs. in Million) <BR> Particulars Quarter ended Year ended <BR> 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 <BR> Audited Unaudited Unaudited Audited Audited <BR> Commission and <BR> incentive expense 433.47 466.79 481.89 1,738.06 7,331.06 <BR> <BR> Operation and <BR> Maintenance <BR> expenses 1,774.41 1,723.45 1,237.71 6,247.71 1,237.71 <BR> <BR> 11. Current tax for the quarter includes income tax credit relating to previous year of Rs. 72.18 million. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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).2025-04-012026-03-31AuditedStandalone5247835000020201100005449846000016327750000253885000025003000044040100001286740000419366000019144200000481452400006353220000-18911000061641100002156080000-75081000014052700000475884000000004758840000168000047605200003472830000202.82.8002.82.8Commission and incentive expense433470000Operation and Maintenance expenses1774410000Other Expenses3241160000Commission and incentive expense1738060000Operation and Maintenance expenses6247710000Other Expenses11158430000128170000001091400000003109000000043232630000001091050000443236800001163880000166886500007611570000074592200003410440000133828000021960700005588660000020870090000334035400000331021000044172970000001202886700003472830000877176800009119051000091190510000549030000000151627300001571176000013424000006280900001647409000024450000072271000045598500005282560000474126000010268320000205062000025089000054240000126240700000029098160000120288670000Other non-current assets (16,688.65) = ROU 15,917.16 + NC tax assets 153.21 + Other NCA 618.28 <BR> <BR> Other current financial liabilities (4,741.26) = Current lease liabilities 2,037.14 + Other CFL 2,704.12Other non-current financial assets1091050000Other Non-current Assets16688650000Other current financial assets20870090000Other Current Assets3310210000Other non-current financial liabilities15162730000Other current financial liabilities4741260000Other current liabilities2050620000128565000010217200009070400000-1486830000-111740000022013000008329800000289950000041936600001358800001531000003648300000-401000000103101000089810000-4255300000720400000-37970000062958200001245993000000021813800000102785500000655147000000000051000064712900000000000000000000006967500000-15068730000-273942300000021679620000812500000000023441000027429500000604500000-5435300001817953000010638500000106385000011322200002196070000Remeasurement (loss)/gain on Defined Benefit Plans-2280000-2280000Remeasurement (loss)/gain on Defined Benefit Plans22500002250000-570000570000-17100001680000Lenskart Solutions Limited******Lenskart Solutions Pte. 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