In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | Last 12M 30/06/2026 | |
|---|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | |||||
| + Depreciation & Amortisation | 1.7 | 1.9 | 2.9 | — | |
| + Finance Costs | 0.0 | 4.0 | 5.0 | — | |
| + Other Non-cash Items | 0.0 | 0.1 | 25.3 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -5.9 | -10.8 | 3.9 | — | |
| + Trade Receivables — Current | 0.0 | 54.9 | 3.8 | — | |
| + Trade Receivables — Non-current | 5.3 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Current | -0.9 | 39.5 | -13.9 | — | |
| + Other Current Assets | -3.2 | -14.4 | -0.2 | — | |
| + Trade Payables — Current | 1.6 | -74.8 | -21.0 | — | |
| + Other Financial Liabilities — Current | 3.2 | 5.1 | -0.0 | — | |
| + Other Current Liabilities | 0.0 | 0.0 | 1.1 | — | |
| + Provisions — Current | -0.1 | 0.0 | -0.6 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 5.3 | 6.1 | 5.4 | 4.2 | |
| + Total Adjustments (incl. Working Capital) | 1.9 | 5.5 | 6.3 | — | |
| Cash from Operations (pre-tax) | 7.2 | 11.6 | 11.7 | — | |
| + Income Taxes Paid | -0.7 | 1.9 | 1.6 | — | |
| Cash from Operating Activities | 7.9 | 9.7 | 10.1 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 12.4 | — | |
| + Disp of Intangible Assets | -1.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | -5.2 | 0.0 | — | |
| + Acq of Other Long-term Assets | -0.7 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | -1.1 | 0.0 | 0.0 | — | |
| + Loans & Advances Made | -0.0 | 0.0 | 0.0 | — | |
| + Loans & Advances Repaid | -6.5 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | -0.7 | 0.0 | — | |
| + Income Taxes (Paid) / Refund — Investing | -0.5 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.1 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | -7.3 | -5.9 | -12.4 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 2.7 | 1.7 | 0.0 | — | |
| + Proceeds from Other Equity Instruments | 0.6 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | -5.2 | 0.0 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 1.5 | 0.0 | — | |
| + Interest Paid | 0.0 | 4.0 | 0.0 | — | |
| + Income Taxes (Paid) / Refund — Financing | 1.3 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 7.4 | -0.0 | 2.2 | — | |
| Cash from Financing Activities | 4.1 | -3.8 | 2.2 | — | |
| Net Changes in Cash (pre-FX) | 4.7 | -0.1 | -0.1 | — | |
| Net Changes in Cash | 4.7 | -0.1 | -0.1 | — | |
| Closing Cash | 5.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | 4.5 | 2.3 | 7.2 | 6.8 | |
| EBITDA Margin % | 1.13 | 0.48 | 1.52 | 1.64 | |
| Free Cash Flow (CFO − Capex) | 7.9 | 9.7 | -2.3 | -2.3 | |
| Free Cash Flow to Equity | — | 9.1 | 12.8 | — | |
| Free Cash Flow per Basic Share | 2.77 | 3.39 | -0.80 | -0.80 | |
| Cash Flow to Net Income | 1.68 | 2.40 | 2.56 | — | |
| Cash Paid for Taxes | -0.7 | 1.9 | 1.6 | — | |
| Cash Paid for Interest | 0.0 | 4.0 | 0.0 | — | |