<h1>Two large IPOs filed: tech eyewear seeks retail expansion funding; NBFC aims to boost Tier-1 capital amid credit risks</h1> A tech-driven eyewear company and a large Tata Group non-banking financial company have filed draft red herring prospectuses to launch sizable IPOs comprising fresh issues and offers for sale; the eyewear issuer seeks funding largely for company-owned retail expansion, technology, marketing and acquisitions, while the NBFC intends fresh proceeds to bolster Tier-1 capital for lending. The NBFC faces a regulatory listing deadline tied to its upper-layer designation. Financials show the eyewear firm swung to profit with rapid revenue and store growth, whereas the NBFC reported higher profits but slightly worsening GNPA and lower ROA, highlighting credit-quality and efficiency risks for investors.