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 | 0.6 | 0.5 | 0.4 | — | |
| + Impairment Loss / (Reversal) | -0.0 | -0.7 | 0.5 | — | |
| + Finance Costs | 0.9 | 0.6 | 0.4 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | 0.0 | — | |
| + Other Reconciling Items | -0.9 | 0.2 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 15.0 | -28.3 | -59.7 | — | |
| + Trade Receivables — Current | 27.5 | -50.4 | 9.7 | — | |
| + Trade Payables — Current | 0.1 | 13.1 | 3.4 | — | |
| + Provisions — Non-current | 0.0 | -0.5 | -2.4 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 4.4 | 3.7 | 0.9 | 1.3 | |
| + Total Adjustments (incl. Working Capital) | 43.2 | -65.5 | -47.7 | — | |
| Cash from Operations (pre-tax) | 47.5 | -61.8 | -46.7 | — | |
| + Interest Received — Operating | -3.0 | -0.1 | -0.4 | — | |
| + Income Taxes Paid | 0.6 | 0.4 | 2.7 | — | |
| Cash from Operating Activities | 43.9 | -62.4 | -49.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 4.3 | 0.1 | 0.7 | — | |
| + Disp of Fixed Assets | 0.0 | 1.7 | 0.5 | — | |
| + Loans & Advances Made | 38.7 | 0.0 | 0.0 | — | |
| + Loans & Advances Repaid | 7.5 | 65.9 | 23.4 | — | |
| + Interest Received — Investing | 3.1 | 0.2 | 0.4 | — | |
| + Other Inflows / (Outflows) — Investing | 11.4 | -0.1 | 0.3 | — | |
| Cash from Investing Activities | -21.0 | 67.5 | 23.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 0.0 | 0.3 | — | |
| + Proceeds from Borrowings | 0.0 | 0.0 | 30.6 | — | |
| + Repayment of Borrowings | 22.9 | 4.3 | 3.8 | — | |
| + Interest Paid | 0.9 | 0.6 | 0.4 | — | |
| + Other Inflows / (Outflows) — Financing | -0.2 | 0.1 | 0.0 | — | |
| Cash from Financing Activities | -24.0 | -4.8 | 26.8 | — | |
| Net Changes in Cash (pre-FX) | -1.1 | 0.3 | 0.7 | — | |
| Net Changes in Cash | -1.1 | 0.3 | 0.7 | — | |
| Closing Cash | 0.9 | — | — | — | |
| Reference Items | |||||
| EBITDA | 6.9 | 2.7 | -1.4 | -1.1 | |
| EBITDA Margin % | 6.84 | 2.29 | -0.98 | -0.69 | |
| Free Cash Flow (CFO − Capex) | 39.6 | -62.5 | -50.5 | -50.5 | |
| Free Cash Flow to Equity | — | -66.6 | -24.1 | — | |
| Free Cash Flow per Basic Share | 14.28 | -22.52 | -18.20 | -18.20 | |
| Cash Flow to Net Income | 144.25 | -20.52 | 53.31 | — | |
| Cash Paid for Taxes | 0.6 | 0.4 | 2.7 | — | |
| Cash Paid for Interest | 0.9 | 0.6 | 0.4 | — | |