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 | 4.8 | 4.1 | 3.1 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.5 | 0.0 | — | |
| + Finance Costs | 10.1 | 8.4 | 8.2 | — | |
| + Interest Income | -1.4 | -0.0 | -0.1 | — | |
| + Other Non-cash Items | -0.1 | -1.7 | -0.7 | — | |
| + Other — Cash Effects are Investing / Financing | 5.7 | 0.0 | 0.0 | — | |
| + Other Reconciling Items | -0.2 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -8.2 | -15.6 | -10.0 | — | |
| + Trade Receivables — Current | -0.0 | 4.3 | -3.1 | — | |
| + Other Financial Assets — Current | 15.5 | -13.1 | -3.2 | — | |
| + Other Current Assets | 0.5 | -2.0 | -7.1 | — | |
| + Trade Payables — Current | -1.8 | 4.3 | 7.7 | — | |
| + Other Financial Liabilities — Current | -11.7 | 11.1 | -3.1 | — | |
| + Other Current Liabilities | -2.6 | -10.0 | -14.1 | — | |
| + Provisions — Current | 0.1 | 0.0 | 0.0 | — | |
| + Provisions — Non-current | 0.0 | 0.0 | 1.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 8.4 | 12.2 | 7.7 | 9.1 | |
| + Total Adjustments (incl. Working Capital) | 10.8 | -9.8 | -21.5 | — | |
| Cash from Operations (pre-tax) | 19.2 | 2.4 | -13.8 | — | |
| Cash from Operating Activities | 19.2 | 2.4 | -13.8 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 4.1 | 0.6 | 1.1 | — | |
| + Disp of Fixed Assets | 0.4 | 3.0 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | 1.7 | 0.0 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.0 | 2.9 | — | |
| + Interest Received — Investing | 1.4 | 0.0 | 0.1 | — | |
| Cash from Investing Activities | -2.3 | 4.2 | 1.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 0.0 | 8.1 | — | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 2.1 | — | |
| + Proceeds from Borrowings | 0.0 | 3.0 | 12.0 | — | |
| + Repayment of Borrowings | 3.1 | 0.0 | 0.0 | — | |
| + Interest Paid | 10.1 | 8.4 | 8.2 | — | |
| Cash from Financing Activities | -13.1 | -5.4 | 14.0 | — | |
| Net Changes in Cash (pre-FX) | 3.8 | 1.3 | 2.1 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | 0.0 | 11.4 | — | |
| Net Changes in Cash | 3.8 | 1.3 | 13.5 | — | |
| Closing Cash | 10.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 21.5 | 20.7 | 17.8 | 19.6 | |
| EBITDA Margin % | 16.34 | 15.24 | 11.86 | 12.47 | |
| Free Cash Flow (CFO − Capex) | 15.1 | 1.9 | -14.9 | -14.9 | |
| Free Cash Flow to Equity | — | -44.2 | -23.1 | — | |
| Free Cash Flow per Basic Share | 0.73 | 0.09 | -0.72 | -0.72 | |
| Cash Flow to Net Income | 2.84 | 0.24 | -2.73 | — | |
| Cash Paid for Interest | 10.1 | 8.4 | 8.2 | — | |