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 | 2.4 | 2.7 | 2.9 | — | |
| + Finance Costs | 1.9 | 3.2 | 0.0 | — | |
| + Interest Income | 0.0 | -0.2 | 0.0 | — | |
| + Fair Value (Gains) / Losses | -0.0 | 0.0 | 0.0 | — | |
| + Unrealised FX (Gain) / Loss | -0.3 | -0.6 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.1 | 0.8 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -0.0 | -7.7 | — | |
| + Other Reconciling Items | 0.0 | 4.3 | -0.3 | — | |
| Changes in Working Capital | |||||
| + Inventories | -4.4 | -4.1 | 4.2 | — | |
| + Trade Receivables — Current | 0.0 | -0.1 | -2.5 | — | |
| + Trade Receivables — Non-current | -5.6 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Current | -0.1 | -0.0 | -0.2 | — | |
| + Other Financial Assets — Non-current | -0.3 | -0.5 | -0.1 | — | |
| + Other Current Assets | 0.6 | -0.8 | -0.3 | — | |
| + Other Non-current Assets | 0.0 | -0.0 | -0.6 | — | |
| + Other Bank Balances | 4.7 | 5.4 | -0.1 | — | |
| + Trade Payables — Current | 0.7 | -1.1 | 1.1 | — | |
| + Other Financial Liabilities — Current | 0.0 | -0.0 | 0.0 | — | |
| + Other Current Liabilities | -0.1 | -0.7 | 0.7 | — | |
| + Provisions — Current | 0.2 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.4 | 0.4 | 3.0 | 2.3 | |
| + Total Adjustments (incl. Working Capital) | -0.2 | 7.3 | -2.0 | — | |
| Cash from Operations (pre-tax) | 1.1 | 7.7 | 1.0 | — | |
| + Interest Received — Operating | 0.0 | 0.0 | -0.6 | — | |
| + Interest Paid — Operating | 0.0 | 0.0 | -2.5 | — | |
| + Income Taxes Paid | 0.9 | 0.2 | -0.1 | — | |
| Cash from Operating Activities | 0.2 | 7.6 | 2.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 5.8 | 5.7 | 1.3 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.7 | — | |
| + Interest Received — Investing | 1.2 | 0.2 | 0.6 | — | |
| Cash from Investing Activities | -4.5 | -5.5 | -0.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 16.2 | — | |
| + Proceeds from Borrowings | 0.2 | 0.7 | 2.0 | — | |
| + Repayment of Borrowings | 1.1 | 2.8 | 4.6 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.0 | 0.2 | — | |
| + Interest Paid | 3.1 | 3.2 | 2.5 | — | |
| + Dividends Paid | 1.3 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | -0.2 | -0.1 | 0.0 | — | |
| Cash from Financing Activities | -5.5 | -5.4 | 10.9 | — | |
| Net Changes in Cash (pre-FX) | -9.8 | -3.4 | 13.8 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | -0.1 | -1.8 | — | |
| Net Changes in Cash | -9.8 | -3.5 | 12.0 | — | |
| Closing Cash | -9.8 | — | — | — | |
| Reference Items | |||||
| EBITDA | 4.7 | 4.1 | 3.5 | 3.7 | |
| EBITDA Margin % | 4.28 | 3.15 | 2.71 | 2.93 | |
| Free Cash Flow (CFO − Capex) | -5.6 | 1.8 | 1.5 | 1.5 | |
| Free Cash Flow to Equity | — | -3.6 | -5.1 | — | |
| Free Cash Flow per Basic Share | -2.17 | 0.72 | 0.60 | 0.60 | |
| Price to Free Cash Flow | — | — | — | 116.95 | |
| Cash Flow to Net Income | 0.21 | 32.82 | 1.65 | — | |
| Cash Paid for Taxes | 0.9 | 0.2 | -0.1 | — | |
| Cash Paid for Interest | 3.1 | 3.2 | 2.5 | — | |