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 | 1.9 | 1.8 | 2.0 | — | |
| + Other Reconciling Items | 0.0 | -0.1 | 12.7 | — | |
| Changes in Working Capital | |||||
| + Inventories | -7.7 | -3.1 | -21.0 | — | |
| + Trade Receivables — Current | -1.2 | -7.5 | -2.4 | — | |
| + Other Current Assets | -0.2 | -0.2 | -17.6 | — | |
| + Trade Payables — Current | 3.7 | 2.6 | 6.1 | — | |
| + Other Financial Liabilities — Current | -15.5 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | 0.1 | 0.7 | 2.4 | — | |
| + Other Non-current Liabilities | 0.0 | 1.0 | 0.0 | — | |
| + Provisions — Current | 0.1 | 0.3 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.9 | 2.7 | 2.7 | 3.9 | |
| + Total Adjustments (incl. Working Capital) | -18.9 | -4.5 | -17.8 | — | |
| Cash from Operations (pre-tax) | -17.0 | -1.8 | -15.1 | — | |
| + Interest Paid — Operating | 0.0 | 0.8 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | -0.0 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | 0.6 | 0.0 | 0.8 | — | |
| Cash from Operating Activities | -17.6 | -2.7 | -15.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 2.4 | 0.8 | 5.1 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.3 | — | |
| + Acq of Investment Property | 0.0 | 1.8 | 0.6 | — | |
| + Disp of Other Long-term Assets | -0.1 | 0.0 | 0.0 | — | |
| + Loans & Advances Repaid | 0.0 | 0.0 | 0.5 | — | |
| + Other Inflows / (Outflows) — Investing | -15.2 | 1.1 | -0.0 | — | |
| Cash from Investing Activities | -17.7 | -1.5 | -4.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 0.6 | 27.5 | — | |
| + Proceeds from Other Equity Instruments | 0.0 | 4.6 | -6.9 | — | |
| + Proceeds from Borrowings | 1.3 | 2.2 | 2.1 | — | |
| + Repayment of Borrowings | 9.0 | 0.9 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 43.4 | -1.3 | 0.0 | — | |
| Cash from Financing Activities | 35.7 | 5.2 | 22.7 | — | |
| Net Changes in Cash (pre-FX) | 0.3 | 1.0 | 1.9 | — | |
| Net Changes in Cash | 0.3 | 1.0 | 1.9 | — | |
| Closing Cash | 1.8 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.3 | -0.2 | -4.1 | -2.7 | |
| EBITDA Margin % | 3.30 | -0.19 | -3.85 | -2.26 | |
| Free Cash Flow (CFO − Capex) | -20.0 | -3.5 | -21.0 | -21.0 | |
| Free Cash Flow to Equity | — | -2.2 | -18.9 | — | |
| Free Cash Flow per Basic Share | -1.94 | -0.34 | -2.03 | -2.03 | |
| Cash Flow to Net Income | -12.81 | -1.59 | -8.22 | — | |
| Cash Paid for Taxes | 0.6 | 0.0 | 0.8 | — | |