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 | 0.7 | 0.6 | 0.5 | — | |
| + Finance Costs | 0.6 | 1.6 | 4.2 | — | |
| + Fair Value (Gains) / Losses | -0.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -4.8 | -23.1 | -33.2 | — | |
| + Trade Receivables — Current | 19.7 | 0.8 | 0.0 | — | |
| + Trade Receivables — Non-current | 0.0 | 0.0 | -16.9 | — | |
| + Other Financial Assets — Current | -15.7 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | 11.5 | -8.5 | — | |
| + Other Current Assets | 0.4 | -7.3 | -12.2 | — | |
| + Trade Payables — Current | 0.9 | -0.1 | 18.3 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.2 | -0.7 | — | |
| + Other Current Liabilities | -1.2 | -0.1 | 0.9 | — | |
| + Provisions — Current | -0.0 | -0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.1 | 2.0 | 0.6 | 0.5 | |
| + Total Adjustments (incl. Working Capital) | 0.5 | -15.8 | -47.6 | — | |
| Cash from Operations (pre-tax) | 1.7 | -13.8 | -46.9 | — | |
| + Interest Received — Operating | 0.0 | 0.0 | -0.4 | — | |
| + Interest Paid — Operating | 0.1 | 0.2 | 0.0 | — | |
| Cash from Operating Activities | 1.6 | -14.0 | -47.3 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | -1.3 | -0.0 | -1.2 | — | |
| + Interest Received — Investing | 0.1 | 0.2 | 0.4 | — | |
| Cash from Investing Activities | -1.1 | 0.2 | -0.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.4 | 15.1 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 0.0 | -54.9 | — | |
| + Other Inflows / (Outflows) — Financing | -0.6 | -1.6 | -4.2 | — | |
| Cash from Financing Activities | -0.2 | 13.5 | 50.7 | — | |
| Net Changes in Cash (pre-FX) | 0.3 | -0.4 | 2.5 | — | |
| Net Changes in Cash | 0.3 | -0.4 | 2.5 | — | |
| Closing Cash | 0.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.0 | 3.3 | 5.0 | 4.9 | |
| EBITDA Margin % | 5.95 | 11.97 | 14.91 | 13.78 | |
| Free Cash Flow (CFO − Capex) | 1.6 | -14.1 | -47.3 | -47.3 | |
| Free Cash Flow to Equity | — | 1.1 | 7.6 | — | |
| Free Cash Flow per Basic Share | 0.63 | -5.64 | -18.97 | -18.97 | |
| Cash Flow to Net Income | 1.35 | -7.05 | -90.98 | — | |