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 | 1.5 | 1.2 | 1.2 | — | |
| + Finance Costs | 0.3 | 0.2 | 0.2 | — | |
| + Interest Income | -0.4 | -0.4 | -0.3 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -0.1 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -1.8 | 1.8 | -4.6 | — | |
| + Trade Receivables — Current | 6.1 | -2.3 | -2.0 | — | |
| + Other Financial Assets — Current | -0.1 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.4 | — | |
| + Other Current Assets | 0.0 | -0.0 | -0.2 | — | |
| + Other Non-current Assets | 0.7 | -0.2 | 0.0 | — | |
| + Trade Payables — Current | -1.3 | -3.1 | 3.0 | — | |
| + Other Current Liabilities | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.8 | 2.9 | 2.4 | 4.5 | |
| + Total Adjustments (incl. Working Capital) | 5.2 | -2.9 | -2.3 | — | |
| Cash from Operations (pre-tax) | 7.0 | -0.0 | 0.1 | — | |
| + Income Taxes Paid | 0.3 | 0.0 | 0.2 | — | |
| Cash from Operating Activities | 6.7 | -0.0 | -0.1 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 2.6 | 1.9 | 2.8 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Acq of Investment Property | 3.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | -0.1 | 2.9 | — | |
| + Interest Received — Investing | 0.4 | 0.4 | 0.3 | — | |
| + Other Inflows / (Outflows) — Investing | 0.1 | 0.1 | 0.1 | — | |
| Cash from Investing Activities | -5.1 | -1.4 | 0.5 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 0.0 | 0.1 | — | |
| + Interest Paid | 0.2 | 0.2 | 0.2 | — | |
| Cash from Financing Activities | -0.2 | -0.2 | -0.2 | — | |
| Net Changes in Cash (pre-FX) | 1.3 | -1.6 | 0.2 | — | |
| Net Changes in Cash | 1.3 | -1.6 | 0.2 | — | |
| Closing Cash | 1.9 | — | — | — | |
| Reference Items | |||||
| EBITDA | 3.0 | 3.6 | 3.2 | 5.4 | |
| EBITDA Margin % | 9.88 | 9.38 | 10.15 | 12.97 | |
| Free Cash Flow (CFO − Capex) | 4.1 | -1.9 | -3.0 | -3.0 | |
| Free Cash Flow to Equity | — | -2.1 | -3.1 | — | |
| Free Cash Flow per Basic Share | 3.74 | -1.72 | -2.68 | -2.68 | |
| Cash Flow to Net Income | 6.38 | -0.02 | -0.05 | — | |
| Cash Paid for Taxes | 0.3 | 0.0 | 0.2 | — | |
| Cash Paid for Interest | 0.2 | 0.2 | 0.2 | — | |