The Helios-103 was produced in 1981-1985 by Arsenal in Kiev (Ukraine). It is a moderately fast lens (f/1.8) and can be seen as the successor of the Jupiter-8M, of which the productions seems to have stopped in 1981.
This lens can easily be found for next to nothing. You can find a decent copy for €10 and a mint one for the double of that.
There exist a few versions of the Helios-103. SovietCams differentiates between version 1 and version 2 (V1 and V2, PT2605 and PT260 respectively) based on the body design. However, I've also seen versions with Latin script instead of cyrillic letters (e.g. camera A110 in Princelle, p209). There is also a late Helios-103 version, branded "MENOPTA", from the early 1990s.
Aperture range: f/1.8-f/22
Minimum focussing distance: 1m
Aperture blades: 9
Helios-103 53mm f/1.8, version 1 and 2 (right and left, respectively)
Helios-103 53mm f/1.8, version 1 - dedicated gallery
Helios-103 53mm f/1.8, version 2 - dedicated gallery