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 | 0.2 | 0.2 | 0.1 | — | |
| + Finance Costs | 1.2 | 1.0 | 0.8 | — | |
| + Interest Income | -0.7 | -0.1 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | -0.1 | — | |
| + Other Reconciling Items | 2.2 | 1.5 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 3.8 | 0.0 | 5.2 | — | |
| + Trade Receivables — Current | 10.0 | 4.7 | 16.4 | — | |
| + Other Financial Assets — Current | -15.0 | -20.6 | -7.7 | — | |
| + Other Financial Assets — Non-current | 0.2 | 0.2 | 0.0 | — | |
| + Other Current Assets | -11.0 | 11.7 | 0.8 | — | |
| + Other Bank Balances | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | 0.2 | 1.5 | -8.2 | — | |
| + Trade Payables — Non-current | 0.0 | 0.0 | -0.0 | — | |
| + Other Financial Liabilities — Current | 0.5 | -0.6 | 0.0 | — | |
| + Other Current Liabilities | 3.5 | 1.0 | -3.7 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | 0.0 | — | |
| + Provisions — Current | 0.0 | -0.3 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 2.0 | 1.1 | 0.5 | 0.5 | |
| + Total Adjustments (incl. Working Capital) | -4.7 | 0.2 | 3.5 | — | |
| Cash from Operations (pre-tax) | -2.7 | 1.3 | 4.0 | — | |
| + Income Taxes Paid | 0.3 | 0.1 | 0.0 | — | |
| Cash from Operating Activities | -3.0 | 1.2 | 4.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.9 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 1.3 | — | |
| + Interest Received — Investing | 0.7 | 0.1 | 0.0 | — | |
| Cash from Investing Activities | -1.2 | 0.1 | 1.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | -1.8 | 0.0 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 2.2 | 5.5 | — | |
| + Interest Paid | 1.2 | 1.0 | 0.8 | — | |
| Cash from Financing Activities | -3.0 | -3.3 | -6.3 | — | |
| Net Changes in Cash (pre-FX) | -7.3 | -2.0 | -1.0 | — | |
| Net Changes in Cash | -7.3 | -2.0 | -1.0 | — | |
| Closing Cash | 3.0 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.6 | 2.0 | 0.2 | 0.4 | |
| EBITDA Margin % | 1.42 | 1.48 | 0.27 | 0.55 | |
| Free Cash Flow (CFO − Capex) | -4.9 | 1.2 | 4.0 | 4.0 | |
| Free Cash Flow to Equity | — | -2.7 | -2.3 | — | |
| Free Cash Flow per Basic Share | -1.56 | 0.38 | 1.25 | 1.25 | |
| Price to Free Cash Flow | — | — | — | 8.55 | |
| Cash Flow to Net Income | -1.98 | 1.41 | 10.96 | — | |
| Cash Paid for Taxes | 0.3 | 0.1 | 0.0 | — | |
| Cash Paid for Interest | 1.2 | 1.0 | 0.8 | — | |