Osel Devices Ltd.

Financial

	Osel Devices	Nureca Ltd.	Yash Optics & Lens
Operational Metrics
Financials
5 yr Average ROE	36.1 %	17.64 %	39.75 %
5yr average Equity Multiplier	4.18	1.35	2.22
5yr Average Asset Turnover Ratio	1.88	1.22	1.08
5yr Avg Net Profit Margin	5.29 %	7.28 %	18.05 %
Price to Book	0.0	1.3	0.0
P/E	27.73	0.0	21.81
5yr Avg Cash Conversion Cycle	20.7 Days	99.45 Days	159.69 Days
Inventory Days	47.09 Days	87.15 Days	133.25 Days
Days Receivable	54.36 Days	10.79 Days	92.79 Days
Days Payable	69.25 Days	28.67 Days	109.45 Days
5yr Average Interest Coverage Ratio	5.51	21.65	10.31
5yr Avg ROCE	49.69 %	20.09 %	37.67 %
5yr Avg Operating Profit Margin	9.78 %	7.14 %	28.76 %
5 yr average Debt to Equity	1.39	0.13	0.79
5yr CAGR Net Profit	57.19 %	n/a	53.45 %
5yr Average Return on Assets	8.79 %	11.23 %	18.79 %
Shareholdings
Promoter Holding	71.53 %	64.3 %	73.06 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	-5.7 %	1.43 %
Change in Mutual Fund Holding (3 Yrs)	0.0	-1.35 %	0.0

Business

	Osel Devices	Nureca Ltd.	Yash Optics & Lens
Product Wise Break-Up	Product Wise Break-Up Healthcare Products 0 Nutraceuticals 0 Medical Devices 0 Progressive Lenses 0 Bifocal Lenses 0 Single Vision Lenses 0 Others 100	Product Wise Break-Up Bifocal Lenses 0 Medical Devices 0 Healthcare Products 100.0 Progressive Lenses 0 Single Vision Lenses 0 Nutraceuticals 0	Product Wise Break-Up Bifocal Lenses 11.02 Medical Devices 0 Healthcare Products 0 Progressive Lenses 62.73 Single Vision Lenses 24.12 Nutraceuticals 0 Others 2.13