In ₹ Crore except Per Share 12 Months Ending | FY21 31/03/2021 | FY22 31/03/2022 | FY23 31/03/2023 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 1.5 | 3.8 | 0.7 | |
| Changes in Working Capital | ||||
| + Inventories | 10.8 | -1.2 | -1.2 | |
| + Trade Receivables — Current | -13.4 | 5.4 | 8.8 | |
| + Trade Payables — Current | 0.1 | -0.2 | 0.7 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 7.3 | 17.1 | 1.3 | |
| + Income Taxes Paid | 0.4 | 3.9 | 2.7 | |
| Cash from Operating Activities | 26.6 | 62.9 | 0.7 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.6 | 5.3 | 5.3 | |
| + Disp of Fixed Assets | 0.1 | 0.1 | 0.0 | |
| + Interest Received — Investing | 0.7 | 0.7 | 0.8 | |
| Cash from Investing Activities | 0.1 | -37.4 | 0.6 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 4.4 | 0.0 | — | |
| + Repayment of Borrowings | 7.5 | 32.9 | 4.0 | |
| + Interest Paid | 8.8 | 6.3 | 4.2 | |
| + Dividends Paid | — | 0.4 | 0.0 | |
| Cash from Financing Activities | -12.0 | -39.6 | -1.7 | |
| Closing Cash | -2.5 | -16.5 | -16.5 | |
| Reference Items | ||||
| EBITDA | 14.9 | 22.9 | 2.8 | |
| EBITDA Margin % | 20.44 | 12.22 | 11.50 | |
| Free Cash Flow (CFO − Capex) | 26.0 | 57.6 | -4.6 | |
| Free Cash Flow to Equity | — | 36.1 | -4.4 | |
| Cash Flow to Net Income | 3.76 | 6.28 | -0.69 | |
| Cash Paid for Taxes | 0.4 | 3.9 | 2.7 | |
| Cash Paid for Interest | 8.8 | 6.3 | 4.2 | |