Lenskart Solutions Annual Reports, Balance Sheet and Financials
Last Traded Price 600.00 + 0.00 %
Last Traded Price 600.00 + 0.00 %
| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Lenskart Solutions Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
13,404.67 |
9,453.11 |
|
Capital work-in-progress |
1,069.03 |
708.34 |
|
Investment properties |
- |
9,663.31 |
|
Goodwill |
18,755.94 |
18,673.83 |
|
Other Intangible assets |
9,067.04 |
9,074.69 |
|
Right to use asset |
21,085.01 |
8,143.87 |
|
Investments (Equity Method) |
313.08 |
265.80 |
|
Investments (Financial) |
187.03 |
150.67 |
|
Other financial assets |
2,504.37 |
3,608.93 |
|
Deferred Tax Assets |
814.68 |
444.57 |
|
Non current tax assets |
706.46 |
315.43 |
|
Other non-current assets |
502.54 |
434.63 |
|
Current assets |
|
|
|
Inventories |
10,814.39 |
6,880.79 |
|
Investments |
9,878.31 |
9,615.64 |
|
Trade receivables |
1,258.89 |
3,413.95 |
|
Cash and cash equivalents |
6,542.19 |
3,021.34 |
|
Bank balance other than C&CE |
2,106.59 |
5,030.70 |
|
Other financial assets |
2,799.13 |
4,287.18 |
|
Other current assets |
2,900.84 |
2,123.43 |
|
Total Assets |
1,04,710.19 |
95,310.21 |
|
Equity |
|
|
|
Equity Share Capital |
1,543.37 |
154.18 |
|
Instruments entirely equity in nature |
1,670.97 |
1,669.58 |
|
Other equity |
57,773.00 |
54,669.10 |
|
Non-Controlling Interest |
1,074.36 |
1,066.64 |
|
Non-Current Liabilities |
|
|
|
Borrowings |
2,115.30 |
2,681.08 |
|
Lease Liabilities |
17,011.90 |
12,906.43 |
|
Other financial liabilities |
1,765.09 |
4,423.92 |
|
Provisions |
920.21 |
659.19 |
|
Other non-current liabilities |
635.56 |
469.32 |
|
Deferred tax liabilities |
1,514.97 |
1,510.34 |
|
Current liabilities |
|
|
|
Borrowings |
1,344.09 |
2,290.46 |
|
Lease Liabilities |
5,256.44 |
3,880.46 |
|
Trade Payables: |
|
|
|
Total Outstanding dues of micro & small enterprises |
482.71 |
255.71 |
|
Total Outstanding dues of creditors other than above |
6,916.85 |
4,905.95 |
|
Other financial Liabilities |
929.25 |
1,020.29 |
|
Other current liabilities |
2,724.57 |
1,918.81 |
|
Provisions |
762.02 |
514.79 |
|
Current tax liabilities |
269.53 |
313.96 |
|
Total equity and liabilities |
1,04,710.19 |
95,310.21 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from operations |
66,525.17 |
54,277.03 |
|
Other income |
3,567.59 |
1,821.69 |
|
Total income |
70,092.76 |
56,098.72 |
|
Expenses |
|
|
|
Cost of raw materials and components consumed |
17,603.27 |
14,829.42 |
|
Purchases of stock in trade |
4,573.45 |
3,473.70 |
|
Changes in inventory of traded and finished goods |
-832.68 |
-541.72 |
|
Employee benefits expense |
13,787.54 |
10,864.90 |
|
Finance costs |
1,458.90 |
1,229.89 |
|
Depreciation and amortization expense |
7,965.69 |
6,722.40 |
|
Other expenses |
21,638.61 |
18,917.34 |
|
Total expenses |
66,194.78 |
55,495.94 |
|
Profit before share of (loss) of associates and JVs |
3,897.98 |
602.78 |
|
Share of (loss) of associates and JVs |
-44.42 |
-12.47 |
|
Profit before tax |
3,853.56 |
590.31 |
|
Current tax |
1,023.64 |
593.22 |
|
Adjustment of tax relating to earlier periods |
- |
-26.04 |
|
Deferred tax (credit)/charge |
-143.48 |
124.67 |
|
Profit/(Loss) for the year |
2,973.40 |
-101.54 |
|
Other comprehensive (Loss) |
|
|
|
Items that wil not be reclassified to profit or loss |
|
|
|
Re-measurement (loss) on defined benefit plan |
-10.12 |
-13.41 |
|
Income tax affect |
0.62 |
- |
|
Items that will be reclassified to profit or loss |
|
|
|
Exchange differences on translation of financial statements of foreign
operations |
-163.94 |
-190.42 |
|
Other comprehensive (Loss) for the year |
-173.44 |
-203.83 |
|
Total Comprehensive Income/(Loss) for the year |
2,799.96 |
-305.37 |
|
Net Profit/(Loss) attributable to: |
|
|
|
Owners of the Holding Company |
2,955.89 |
-174.61 |
|
Non-Controlling Interest |
17.51 |
73.07 |
|
Other Comprehensive Income/(Loss) attributable to: |
|
|
|
Owners of the Holding Company |
-174.23 |
-237.61 |
|
Non-Controlling Interest |
0.79 |
33.78 |
|
Total Comprehensive Income/(Loss) attributable to: |
|
|
|
Owners of the Holding Company |
2,781.66 |
-412.22 |
|
Non-Controlling Interest |
18.30 |
106.85 |
|
Earnings/(Loss) per Equity share |
|
|
|
Basic |
1.77 |
-0.11 |
|
Diluted |
1.76 |
-0.11 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before tax |
3,853.56 |
590.31 |
|
Adjustments for: |
|
|
|
Gain on redemption / FV of mutual fund units |
-726.59 |
-641.43 |
|
Grant income |
-56.18 |
-34.75 |
|
Interest income |
-724.72 |
-850.86 |
|
Impairment of goodwill |
10.87 |
- |
|
Miscellaneous income |
-21.48 |
-126.14 |
|
FV (loss)/gain on fin. liabilities/equity at FVTPL (net) |
5.32 |
-27.11 |
|
Management advisory fees |
-15.00 |
-9.22 |
|
FVTPL gain on deferred consideration |
-1,671.98 |
20.00 |
|
Loss on disposal of PPE & Intangibles |
57.53 |
69.34 |
|
Depreciation & amortization |
7,965.69 |
6,722.40 |
|
Finance costs |
1,458.90 |
1,229.89 |
|
Gain on termination of leases |
-18.35 |
-6.63 |
|
Provision for warranty |
167.25 |
117.69 |
|
Share‑based payment |
88.95 |
62.17 |
|
Unrealised FX gain (net) |
-46.25 |
38.72 |
|
Dividend income |
- |
-29.53 |
|
Provision for dividend |
29.53 |
- |
|
Duty drawback |
-0.15 |
-0.47 |
|
Amortised‑cost adj. for borrowings |
0.98 |
5.38 |
|
Allowance for doubtful debts |
-15.77 |
-31.10 |
|
Share of (loss)/profit of associates & JV (net) |
44.42 |
12.47 |
|
Gain on FV of call option |
-106.93 |
- |
|
Operating profit before WC changes |
10,279.60 |
7,111.13 |
|
Decrease/(Increase) in inventories |
-4,027.48 |
-1,152.41 |
|
Decrease/(Increase) in other financial assets |
3,969.81 |
-507.26 |
|
Increase in other assets |
-660.38 |
-578.31 |
|
Decrease/(Increase) in trade receivables |
2,274.64 |
-949.84 |
|
(Decrease)/Increase in other financial liabilities |
122.78 |
-12.39 |
|
Increase in other liabilities |
981.07 |
287.15 |
|
Increase in trade payables |
219.07 |
1,245.44 |
|
Increase in provisions |
204.47 |
11.46 |
|
Cash generated from operations |
13,363.58 |
5,454.97 |
|
Income‑tax paid (net) |
-1,057.26 |
-581.14 |
|
Net cash from operating activities |
12,306.32 |
4,873.83 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of PPE, CWIP, IP & ROU assets |
-4,164.41 |
-4,306.44 |
|
Purchase of intangible assets & goodwill |
-102.59 |
-70.56 |
|
Proceeds from sale of PPE & Intangibles |
9.94 |
53.26 |
|
Acquisition of shares in JV/Associates |
-47.28 |
-109.45 |
|
Investment in preference shares |
-26.63 |
- |
|
Acquisition of investments in subsidiary |
-1,332.79 |
-72.09 |
|
Proceeds from sale of investment |
- |
11.25 |
|
Proceeds from sale of mutual fund units |
8,823.54 |
3,675.00 |
|
Investment in mutual fund units |
-8,359.62 |
-5,135.00 |
|
Investment in fixed deposits |
- |
-4,400.36 |
|
Redemption of fixed deposits |
1,901.13 |
10,904.55 |
|
Interest received on fixed deposits |
578.44 |
1,036.60 |
|
Commercial paper |
61.65 |
- |
|
Net cash (used in)/from investing activities |
-2,658.67 |
1,586.76 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from issue of share capital |
1,597.87 |
2,244.41 |
|
Purchase of treasury shares |
-16.38 |
-64.99 |
|
Settlement of ESOP |
-24.43 |
-27.60 |
|
Repayment of borrowings |
-1,912.88 |
-5,486.21 |
|
Proceeds from borrowings |
1,080.00 |
1,187.20 |
|
Principal lease‑liability payments |
-4,688.12 |
-3,896.27 |
|
Interest portion of lease‑liability payments |
-1,245.67 |
-877.04 |
|
Interest paid |
-138.15 |
-297.18 |
|
Net cash (used in) financing activities |
-5,347.76 |
-7,217.68 |
|
Net increase in cash & cash equivalents |
4,299.89 |
-757.09 |
|
Effect of FX movement on cash |
-11.57 |
-3.00 |
|
Cash & CE of acquired subsidiary |
53.86 |
41.70 |
|
Opening cash & cash equivalents |
2,199.93 |
2,918.32 |
|
Closing cash & cash equivalents |
6,542.11 |
2,199.93 |
|
Cash & cash equivalents of: |
|
|
|
Cash on hand |
26.04 |
21.38 |
|
Balances with scheduled bank in current acounts |
6,516.15 |
2,999.96 |
|
Bank Overdraft |
-0.08 |
-821.41 |
|
Total |
6542.11 |
2199.93 |
|
Non-Cash item |
|
|
|
Income from management services in liew of preference shares |
15.00 |
9.22 |
Here is a summary of the Cash Flow
Statement for the years 2024 and 2025:
Cash Flow from
Operating Activities
In FY 2025, the company generated a net cash inflow of ₹12,306.32 million
from operating activities, up significantly from ₹4,873.83 million in FY 2024.
This rise stems primarily from improved profitability, with a Profit Before Tax of ₹3,853.56
million (up from ₹590.31 million). Major non-cash adjustments
included depreciation
and amortization of ₹7,965.69 million, finance costs of ₹1,458.90 million,
and a FVTPL loss on
deferred consideration of ₹1,671.98 million (adjusted
negatively). Working capital changes further contributed, particularly due to a
reduction in trade
receivables, increase
in other liabilities, and decrease in inventories, aiding
operating cash flows.
Cash Flow from
Investing Activities
The company saw a net
cash outflow of ₹2,658.67 million from investing activities in
FY 2025, compared to an inflow
of ₹1,586.76 million in FY 2024. Key cash outlays included ₹4,164.41 million
spent on property, plant & equipment (PPE), and ₹1,332.79 million for
acquiring subsidiaries. However, there were strong inflows from the sale of mutual fund units (₹8,823.54
million) and redemption
of fixed deposits (₹1,901.13 million). Interest received on
deposits also contributed ₹578.44 million. Despite strong investment recovery,
capital expenditures and acquisitions led to overall negative investing cash
flow.
Cash Flow from
Financing Activities
Financing activities resulted in a net cash outflow of ₹5,347.76 million,
slightly better than the previous year’s outflow of ₹7,217.68 million. The
company raised ₹1,597.87 million through share issuance but also incurred large
outflows including repayment
of borrowings (₹1,912.88 million), principal lease payments (₹4,688.12
million), and interest
payments totaling over ₹1,383 million. These financing needs
reflect the company 's ongoing expansion and lease obligations.
Net Increase in
Cash & Closing Balance
After accounting for all activities, the company had a net increase in cash of ₹4,299.89
million, reversing last year’s decline. The closing cash and cash equivalents
stood at ₹6,542.11 million, up from ₹2,199.93 million in FY
2024. This increase highlights a much stronger cash position driven by improved
operational performance and disciplined financial management.
Breakdown of
Cash Equivalents
At the end of FY 2025, cash was primarily held in scheduled bank accounts (₹6,516.15
million), with ₹26.04
million in hand and a minimal bank overdraft of ₹0.08 million. This
balanced and accessible liquidity supports near-term obligations and
operations.
Non-Cash Items
A non-cash income of ₹15.00 million was recognized from
management services provided in lieu of preference shares, indicating
barter-type transactions being appropriately accounted for.
