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 | 1.8 | 1.8 | 1.5 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | 0.2 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.2 | — | |
| Changes in Working Capital | |||||
| + Inventories | -5.3 | -1.1 | 0.6 | — | |
| + Trade Receivables — Current | 1.8 | 1.1 | 1.0 | — | |
| + Other Current Assets | -0.3 | 0.0 | -1.6 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -0.4 | -0.9 | 0.5 | — | |
| + Other Current Liabilities | 0.2 | -0.2 | -0.1 | — | |
| + Provisions — Current | -0.2 | 0.3 | -0.4 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 0.8 | 0.1 | -0.0 | -0.3 | |
| + Total Adjustments (incl. Working Capital) | -2.4 | 1.1 | 1.6 | — | |
| Cash from Operations (pre-tax) | -1.6 | 1.2 | 1.6 | — | |
| + Interest Received — Operating | -0.9 | -1.0 | -0.9 | — | |
| + Interest Paid — Operating | -1.9 | -2.1 | -1.7 | — | |
| + Other Inflows / (Outflows) — Operating | 0.1 | -0.1 | 0.1 | — | |
| + Income Taxes Paid | 0.1 | 0.2 | 0.0 | — | |
| Cash from Operating Activities | -0.6 | 2.1 | 2.4 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.8 | 0.8 | 0.2 | — | |
| + Loans & Advances Made | -0.6 | 1.9 | 0.7 | — | |
| + Loans & Advances Repaid | 0.0 | 1.4 | 1.4 | — | |
| + Interest Received — Investing | 0.9 | 1.0 | 0.9 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -0.0 | -0.0 | — | |
| Cash from Investing Activities | -0.3 | -0.4 | 1.5 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 3.2 | 1.8 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 0.9 | 1.8 | — | |
| + Payment of Lease Liabilities | 0.5 | 0.3 | 0.2 | — | |
| + Interest Paid | 1.7 | 2.2 | 1.5 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | -0.4 | — | |
| Cash from Financing Activities | 1.0 | -1.7 | -4.0 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | 0.1 | -0.0 | — | |
| Net Changes in Cash | 0.1 | 0.1 | -0.0 | — | |
| Closing Cash | 0.3 | — | — | — | |
| Reference Items | |||||
| EBITDA | 3.4 | 2.9 | 2.0 | 2.0 | |
| EBITDA Margin % | 7.28 | 5.57 | 4.32 | 3.45 | |
| Free Cash Flow (CFO − Capex) | -2.5 | 1.3 | 2.3 | 2.3 | |
| Free Cash Flow to Equity | — | -2.9 | -1.1 | — | |
| Free Cash Flow per Basic Share | -4.40 | 2.37 | 4.11 | 4.11 | |
| Price to Free Cash Flow | — | — | — | 17.35 | |
| Cash Flow to Net Income | -21.52 | 37.28 | 1,223.90 | — | |
| Cash Paid for Taxes | 0.1 | 0.2 | 0.0 | — | |
| Cash Paid for Interest | 1.7 | 2.2 | 1.5 | — | |