In ₹ Crore except Per Share 12 Months Ending | FY22 31/03/2022 | FY23 31/03/2023 | FY24 31/03/2024 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 3.2 | 2.3 | 2.2 | |
| + Finance Costs | 0.1 | 0.1 | 0.0 | |
| + Interest Income | -0.4 | -0.1 | -0.0 | |
| + Other Non-cash Items | 4.8 | 7.8 | 2.0 | |
| + Other Reconciling Items | 0.2 | 0.0 | 17.3 | |
| Changes in Working Capital | ||||
| + Inventories | 4.5 | 5.3 | 7.5 | |
| + Trade Receivables — Current | 0.2 | 0.1 | -4.2 | |
| + Other Financial Assets — Current | 0.3 | 0.1 | 0.1 | |
| + Other Financial Assets — Non-current | -0.0 | -0.0 | 0.1 | |
| + Other Current Assets | 0.3 | 0.1 | -0.2 | |
| + Other Non-current Assets | -0.2 | 0.1 | 13.3 | |
| + Other Bank Balances | 0.0 | 0.0 | 0.0 | |
| + Trade Payables — Current | 0.4 | -0.2 | -39.0 | |
| + Other Financial Liabilities — Non-current | 3.6 | -3.7 | 0.1 | |
| + Other Current Liabilities | -1.5 | 1.0 | -0.0 | |
| + Other Non-current Liabilities | 0.0 | -0.5 | 0.0 | |
| + Provisions — Current | 9.6 | 5.5 | -1.8 | |
| + Provisions — Non-current | -0.4 | -0.0 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | -28.7 | -23.3 | 0.8 | |
| + Total Adjustments (incl. Working Capital) | 24.7 | 17.9 | -2.6 | |
| Cash from Operations (pre-tax) | -4.1 | -5.4 | -1.9 | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -49.2 | |
| Cash from Operating Activities | -4.1 | -5.4 | -51.1 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | |
| + Disp of Fixed Assets | 4.0 | 4.4 | 50.8 | |
| + Disp of Investment Property | 0.0 | 0.1 | 0.2 | |
| + Interest Received — Investing | 0.4 | 0.1 | 0.0 | |
| Cash from Investing Activities | 4.4 | 4.5 | 51.0 | |
| Cash from Financing Activities | ||||
| + Interest Paid | 0.1 | 0.1 | 0.0 | |
| Cash from Financing Activities | -0.1 | -0.1 | -0.0 | |
| Net Changes in Cash (pre-FX) | 0.2 | -0.9 | -0.1 | |
| Net Changes in Cash | 0.2 | -0.9 | -0.1 | |
| Closing Cash | 1.3 | 0.4 | 0.3 | |
| Reference Items | ||||
| EBITDA | -25.7 | -21.0 | -49.2 | |
| EBITDA Margin % | -751.81 | -1,215.03 | -773.64 | |
| Free Cash Flow (CFO − Capex) | -4.1 | -5.4 | -51.1 | |
| Free Cash Flow to Equity | — | -5.5 | -51.1 | |
| Free Cash Flow per Basic Share | -6.31 | -8.32 | -78.56 | |
| Cash Flow to Net Income | 0.14 | 0.23 | -77.72 | |
| Cash Paid for Interest | 0.1 | 0.1 | 0.0 | |