YASH OPTICS & LENS LIMITED
	Corporate Identification Number: U36101MH2010PLC205889

Our Company was originally incorporated on Jury 23. 2010. as ‘Yash Optics & Lens Private Limited" under the provisions of the Companies Act. 1956 with the Registrar of Companies. Mumbai. Maharashtra. Subsequently our Company was converted into Public Limited Company and name of company was changed from "Yash Optics & Lens Private Limited* to "Yash Optics & Lens Limited* vide fresh certificate of incorporation dated January 29. 2024, issued by the Registrar of Companies. Centralised Processing Centre. The Corporate Identification Number of our Company is U36101MH2010PLC205889. For further details, please refer to chapter titled "History and Corporate Structure" beginning on page 157 of the prospectus.

THE ISSUE IS BEING MADE IN ACCORDANCE WITHCHAPTER IX OF THE SEBIICDR REGULATIONS (IPO OF SMALL AND MEDIUM ENTERPRISES) AND THE EQUITY SHARES ARE PROPOSED TO BE LISTED ON SME PLATFORM OF NSE (NSE EMERGE)."

INITIAL PUBLIC OFFER OF 65.61,600 EQUITY SHARES OF FACE VALUE OF Rs. 10/- EACH ("EQUITY SHARES ') OF YASH OPTICS & LENS LIMITED ("YASH", OR "OUR COMPANY" OR "THE ISSUER") FOR CASH AT A PRICE OF Rs. 81/- PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF Rs. 71/- PER EQUITY SHARE (THE "ISSUE PRICE") AGGREGATING TO Rs. 5,314.90 LAKHS ("THE ISSUE"), OF WHICH 3,31,200 EQUITY SHARES OF FACE VALUE OF Rs. 10/- EACH FOR CASH AT A PRICE OF Rs. 81/- PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF Rs. 71/- PER EQUITY SHARE AGGREGATING TO Rs.268.27 LAKHS WILL BE RESERVED FOR SUBSCRIPTION BY MARKET MAKER TO THE ISSUE (THE "MARKET MAKER RESERVATION PORTION"). THE ISSUE LESS THE MARKET MAKER RESERVATION PORTION i.e.. NET ISSUE OF 62,30,400 EQUITY SHARES OF FACE VALUE OF T 10/- EACH AT A PRICE OF T 81/- PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF Rs. 71/- PER EQUITY SHARE AGGREGATING TO Rs. 5,046.62 LAKHS IS HEREIN AFTER REFERRED TO AS THE "NET ISSUE". THE ISSUE AND THE NET ISSUE WILL CONSTITUTE 26.49 % ANO 25.16 % RESPECTIVELY OF THE POST ISSUE PAID UP EQUITY SHARE CAPITAL OF OUR COMPANY.

1. Our Equity Shares have never been publicly traded, and may experience price and volume fluctuations following the completion of the Issue. Further, our Equity Shares may not result in an active or liquid market and the price of our Equity Shares may be volatile and you may be unable to resell your Equity Shares at or above the Issue Price or at all.

2. The Merchant Banker associated with the Issue has handled 27 public issues in the past three years out of which none of the Issues closed below the Issue Price on Listing date.

3. The average cost of acquisition of Equity Shares by our Promoters is as follows:

4. Weighted average cost of acquisition:

This Issue was made through the Book Building Process, in terms of Rule 19(2)(b) of the Securities Contracts (Regulation) Rules. 1957. as amended ("SCRR") read with Regulation 229 of the SEBIICDR Regulations and in compliance with Regulation 253 of the SEBI ICDR Regulations wherein not more than 50.00% of the Net Issue shall be available for allocation on a proportionate basis to Qualified Institutional Buyers ("QIBs") (the "QIB Portion"), provided that our Company in consultation with the BRLMs may allocate up to 60.00% of the QIB Portion to Anchor Investors on a discretionary basis ("Anchor Investor Portion") One-third of the Anchor Investor Portion shall be reserved for domestic Mutual Funds, subject to valid Bids being received from the domestic Mutual Funds at or above the Anchor Investor Allocation Price in accordance with the SEBI ICDR Regulations. In the event of under-subscription or non-allocation in the Anchor Investor Portion, the balance Equity Shares shall be added to the QIB Portion (other than the Anchor Investor Portion) ("Net QIB Portion"). Further, 5.00% of the Net QIB Portion shall be available for allocation on a proportionate basis to Mutual Funds only, and the remainder of the Net QIB Portion shall be available for allocation on a proportionate basis to all QIB Bidders, other than Anchor Investors, including Mutual Funds, subject to valid Bids being received at or above the Issue Price. However, if the aggregate demand from Mutual Funds is less than 5.00% of the Net QIB Portion, the balance Equity Shares available for allocation in the Mutual Fund Portion will be added to the remaining Net QIB Portion for proportionate allocation to QIBs. Further, not less than 15.00% of the Net Issue shall be available for allocation on a proportionate basis to Non-lnstitutional Investors and not less than 35.00% of the Net Issue shall be available for allocation to Retail Individual Investors in accordance with the SEBI ICDR Regulations, subject to valid Bids being received from them at or above the Issue Price. All Potential Bidders, other than Anchor Investors, are required to participate in the Issue by mandatorily utilising the Application Supported by Blocked Amount ("ASBA") process by providing details of their respective ASBA Account (as defined hereinafter) in which the corresponding Bid Amounts will be blocked by the Self-Certified Syndicate Banks ("SCSBs") or under the UPI Mechanism, as the case may be, to the extent of respective Bid Amounts. Anchor Investors are not permitted to participate in the Issue through the ASBA process. For details, please refer to the chapter titled "Issue Procedure" on page 231 of the prospectus.

The bidding for Anchor investors opened and closed on Tuesday, March 26, 2024. The Company received 7 Anchor Investor Application Forms from 7 Anchor Investors (including Nil mutual funds through Nil Mutual Fund schemes) for 21.20.000 Equity Shares. Such 7 Anchor Investors through 7 Anchor Investor Application Forms were allocated 17.02,400 Equity Shares at a price of Rs.81/- per Equity Share under the Anchor Investor Portion, aggregating to Rs.13.78.94.400.

The Issue (excluding Anchor Investor Portion) received applications for 22,68,48,000 Equity Shares (before technical rejections and after invalid bids Multipla-'Duplicate) resulting in 46.68 times subscription (including reserved portion of market maker). The Details of the Applications received from various categories (before technical rejection) are as under:

Detail of the Applications Received:

A summary of the final demand as per NSE as on the Bid/lssue Closing Date at different Bid Prices is as under:

The Basis of Allotment was finalized in consultation with the Designated Stock Exchange - NSE on April 04,2024 1)

1) Allocation to Retail Individual Investors (After Technical Rejections): The Basis of Allotment to the Retail Individual Investors, who have bid at cut-off Price or at or above the Issue Price of Rs. 81.00 per equity shares, was finalized in consultation with NSE. The category was subscribed by 32.01 times i.e., for 7,21,18.400 Equity Shares. Total number of shares allotted in this category is 22,52.800 Equity Shares to 1,408 successful applicants. The category wise details of the Basis of Allotment are as under:

2) Allocation to Non-lnstitulional Investors (After Technical Rejections): The Basis of Allotment to Other than Retail Individual Investors, who have bid at Issue Price of f 81.00 per equity shares or above, was finalized in consultation with NSE. The category was subscribed by 85.17 times i.e.. for 9.45.74,400 shares the total number of shares allotted in this category is 11,10.400 Equity Shares to 469 successful applicants. The category wise details of the Basis ol Allotment are as under:

3) Allocation to QIBs excluding Anchor Investors (After Technical Rejections): The Basis of Allotment to QIBs, who have bid at Issue Price of Rs. 81 00 per equity shares or above, was finalized in consultation with NSE. The category was subscribed by 19.67 times i.e., for 2,29.08,800 shares the total number of shares allotted in this category is 11,64.800 Equity Shares to 24 successful applicants. The category wise details of the Basis of Allotment are as under:

4) Allocation to Anchor Investors (After Technical Rejections & Withdrawal): The Company in consultation with the BRLM has allotted 17,02.400 Equity Shares to 7 Anchor Investors at Anchor Investor Issue Price of Rs. 81.00 per equity shares in accordance with the SEBIICDR Regulations. The category wise details of the Basis of Allotment are as under:

5) Allocation to Market Maker (After Technical Rejections): The Basis of Allotment to Market Maker, who have bid at Issue Price of Rs. 81.00 per equity shares or above, was finalized in consultation with NSE The category was subscribed by 1.00 times i.e., for 3,31.200 shares the total number of shares allotted in this category is 3.31.200 Equity Shares. The category wise details of the Basis of Allotment are as under:

The Board of Directors of the Company at its meeting held on April 04,2024 has approved the Basis of Allocation of Equity Shares as approved by the Designated Stock Exchange viz. NSE and has authorized the corporate action for Issue of the Equity Shares to various successful applicants. The CAN-cum-allotment advices and/or notices will forward to the email id's and address of the Applicants as registered with the depositories / as filled in the application form on or before April 05,2024. Further, the instructions to Self Certified Syndicate Banks for unblocking the amount will process on or prior to April 05.2024. In case the same is not received within ten days, investors may contact at the address given below. The Equity Shares allocated to successful applicants are being credited to their beneficiary accounts subject to validation of the account details with the depositories concerned. The Company is taking steps to get the Equity Shares admitted for trading on the NSE Emerge within Three working days from the date of the closure of the Issue. Note: All capitalized terms used and not defined herein shall have the respective meanings assigned to them in the Prospectus dated April 03,2024 (''Prospectus'') filed with Registrar of Companies. Mumbai.

The details of the allotment made would also be hosted on the website of the Registrar to the Issue. Bigshare Services Private Limited at www.bigshareonline.com All future correspondence in this regard may kindly be addressed to the Registrar to the Issue quoting full name of the First/ Sole applicants, serial number of the Bid cum Application Form, number of shares applied for and Bank Branch where the application had been lodged and payment details at the address of the Registrar given below:

REGISTRAR TO THE ISSUE
	BIGSHARE SERVICES PRIVATE LIMITED
	Office No. S6-2.6th Floor, Pinnacle Business Park, Next to Ahura Centre. Mahakali Caves Road. Andheri East. Mumbai - 400 093, Maharashtra. India
	Tel: 022 - 6263 8200 | E-mail: ipo@bigshareonline.com | Investor grievance e-mail: investor@bigshareonline.com | Website: www.bigshareonline.com
	Contact Person: Mr, Babu Rapheal C | SEBI Registration No.: INR000001385

THE LEVEL OF SUBSCRIPTION SHOULD NOT BE TAKEN TO BE INDICATIVE OF EITHER THE MARKET PRICE OF THE EQUITY SHARES ON LISTING OR THE BUSINESS PROSPECTS OF YASH OPTICS & LENS LIMITED.

Yash Optics & Lens Limited is proposing, subject to market conditions, public Issue of its equity shares and has filed the Prospectus with the Registrar of Companies. Mumbai. The Prospectus is available on the website of SEBI at www.sebi.gov.in. the website of the Book Running Lead Manager at www.shreni.in website of the NSE at www.nseindia.com and website of Issuer Company at www.yashopticsandlens.com Investors should note that investment in Equity Shares involves a high degree of risk. For details, investors shall refer to and rely on the Prospectus including the section titled "Risk Factors" beginning on page 29 of the Prospectus, which has been filed with ROC. The Equity Shares have not been and will not be registered under the US Securities Act (the "Securities Act") or any state securities law in United States and may not be Issued or sold within the United States or to. or for the account or benefit of, "U.S. persons" (as defined in the Regulation S under the Securities Act), except pursuant to an exemption from, or in a transaction not subject to the registration requirements of the Securities Act of 1933.