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 | 2.0 | 0.0 | 2.1 | — | |
| + Impairment Loss / (Reversal) | 0.0 | -16.5 | 0.0 | — | |
| + Finance Costs | 0.4 | 0.2 | 0.3 | — | |
| + Interest Income | -2.3 | -2.0 | -2.2 | — | |
| + Dividend Income | -0.2 | -0.4 | -0.6 | — | |
| + Fair Value (Gains) / Losses | -10.0 | 0.0 | 0.0 | — | |
| + Unrealised FX (Gain) / Loss | 0.0 | 0.0 | 11.3 | — | |
| + Other Non-cash Items | 0.4 | 0.0 | 0.9 | — | |
| Changes in Working Capital | |||||
| + Inventories | -1.0 | -4.0 | 4.3 | — | |
| + Trade Receivables — Current | 2.5 | -8.2 | 5.6 | — | |
| + Trade Payables — Current | 0.0 | 20.4 | 0.9 | — | |
| + Trade Payables — Non-current | -3.7 | 0.0 | -5.9 | — | |
| + Other Current Liabilities | 0.0 | 0.0 | -0.9 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | 3.4 | — | |
| + Provisions — Current | -1.3 | 3.5 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 20.7 | 25.7 | 15.8 | 5.0 | |
| + Total Adjustments (incl. Working Capital) | -13.4 | -7.0 | 19.1 | — | |
| Cash from Operations (pre-tax) | 7.3 | 18.7 | 34.9 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -7.6 | -21.4 | — | |
| + Income Taxes Paid | 3.6 | 4.1 | 2.8 | — | |
| Cash from Operating Activities | 3.6 | 7.1 | 10.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 6.4 | 11.4 | 4.0 | — | |
| + Acq of Investment Property | 9.5 | 3.4 | 11.1 | — | |
| + Investment in Partnership Firms / LLPs | 0.0 | -11.3 | 0.0 | — | |
| + Dividends Received — Investing | 0.2 | 0.4 | 0.6 | — | |
| + Interest Received — Investing | 2.3 | 2.0 | 2.2 | — | |
| Cash from Investing Activities | -13.3 | -1.1 | -12.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 3.7 | 0.0 | 2.5 | — | |
| + Repayment of Borrowings | 0.8 | 5.2 | 0.0 | — | |
| + Interest Paid | 0.4 | 0.2 | 0.3 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 2.6 | -5.5 | 2.2 | — | |
| Net Changes in Cash (pre-FX) | -7.1 | 0.5 | 0.6 | — | |
| Net Changes in Cash | -7.1 | 0.5 | 0.6 | — | |
| Closing Cash | 3.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 8.1 | 4.8 | 3.3 | -1.1 | |
| EBITDA Margin % | 7.45 | 4.23 | 3.11 | -0.99 | |
| Free Cash Flow (CFO − Capex) | -2.7 | -4.3 | 6.7 | 6.7 | |
| Free Cash Flow to Equity | — | -9.8 | 9.0 | — | |
| Free Cash Flow per Basic Share | -1.30 | -2.05 | 3.19 | 3.19 | |
| Price to Free Cash Flow | — | — | — | 19.51 | |
| Cash Flow to Net Income | 0.22 | 0.36 | 0.75 | — | |
| Cash Paid for Taxes | 3.6 | 4.1 | 2.8 | — | |
| Cash Paid for Interest | 0.4 | 0.2 | 0.3 | — | |