In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 1.7 | 1.9 | 2.0 | |
| + Finance Costs | 3.4 | 3.8 | 4.0 | |
| + Interest Income | -0.3 | -0.2 | -0.1 | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.2 | |
| + Unrealised FX (Gain) / Loss | 0.0 | -0.0 | 0.0 | |
| + Other Non-cash Items | 0.3 | -0.5 | 0.7 | |
| Changes in Working Capital | ||||
| + Inventories | 27.3 | -23.4 | 11.3 | |
| + Trade Receivables — Current | 5.8 | -26.5 | -8.3 | |
| + Trade Payables — Current | -27.9 | 39.7 | -13.2 | |
| + Provisions — Current | 0.0 | -0.4 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | -7.2 | 9.1 | 10.5 | |
| + Total Adjustments (incl. Working Capital) | 10.4 | -5.6 | -4.0 | |
| Cash from Operations (pre-tax) | 3.2 | 3.5 | 6.5 | |
| + Income Taxes Paid | 0.4 | 0.0 | 2.3 | |
| Cash from Operating Activities | 2.8 | 3.5 | 4.2 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 1.5 | 0.5 | 0.7 | |
| + Disp of Fixed Assets | 0.2 | 0.0 | 0.0 | |
| + Acq of Investment Property | 2.0 | 0.0 | 0.0 | |
| + Disp of Investment Property | 0.4 | 0.0 | 0.8 | |
| + Interest Received — Investing | 0.4 | 0.2 | 0.1 | |
| + Other Inflows / (Outflows) — Investing | 1.0 | 0.3 | -1.0 | |
| Cash from Investing Activities | -1.6 | 0.1 | -0.8 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 3.9 | 0.2 | 1.9 | |
| + Repayment of Borrowings | 2.2 | 0.7 | 0.2 | |
| + Interest Paid | 3.0 | 0.0 | 0.0 | |
| + Dividends Paid | 0.0 | 0.0 | 2.0 | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -3.0 | -3.0 | |
| Cash from Financing Activities | -1.3 | -3.5 | -3.4 | |
| Net Changes in Cash (pre-FX) | -0.0 | 0.0 | 0.0 | |
| Net Changes in Cash | -0.0 | 0.0 | 0.0 | |
| Closing Cash | 0.1 | — | — | |
| Reference Items | ||||
| EBITDA | -2.7 | 14.0 | 16.2 | |
| EBITDA Margin % | -2.48 | 11.65 | 10.97 | |
| Free Cash Flow (CFO − Capex) | 1.3 | 3.0 | 3.5 | |
| Free Cash Flow to Equity | — | 2.5 | 5.1 | |
| Free Cash Flow per Basic Share | 0.66 | 1.48 | 1.71 | |
| Cash Flow to Net Income | -0.53 | 0.69 | 0.59 | |
| Cash Paid for Taxes | 0.4 | 0.0 | 2.3 | |
| Cash Paid for Interest | 3.0 | 0.0 | 0.0 | |