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 | 2.1 | 1.9 | 2.2 | — | |
| + Finance Costs | 0.0 | 2.9 | 3.9 | — | |
| + Unrealised FX (Gain) / Loss | 0.0 | 2.6 | 0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 15.9 | — | |
| Changes in Working Capital | |||||
| + Inventories | 22.9 | 3.7 | -5.0 | — | |
| + Trade Receivables — Current | -3.4 | -55.1 | -25.3 | — | |
| + Trade Receivables — Non-current | 0.0 | 0.0 | 0.6 | — | |
| + Other Financial Assets — Current | -0.3 | -1.2 | 0.0 | — | |
| + Other Current Assets | -4.8 | -2.4 | -5.9 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | 2.7 | — | |
| + Other Bank Balances | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -5.5 | -12.9 | 5.0 | — | |
| + Other Financial Liabilities — Current | 1.8 | 0.0 | 0.8 | — | |
| + Other Current Liabilities | 0.0 | -0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 2.0 | 28.7 | 5.3 | 6.5 | |
| + Total Adjustments (incl. Working Capital) | 12.8 | -60.5 | -5.1 | — | |
| Cash from Operations (pre-tax) | 14.8 | -31.8 | 0.2 | — | |
| + Interest Paid — Operating | -1.7 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | -4.9 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | 6.7 | 3.2 | 4.7 | — | |
| Cash from Operating Activities | 4.9 | -35.0 | -4.5 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.7 | 1.4 | 14.9 | — | |
| + Acq of Goodwill | 0.9 | 0.6 | 5.9 | — | |
| + Acq of Other Long-term Assets | -0.5 | 19.8 | 0.0 | — | |
| Cash from Investing Activities | -1.0 | -21.8 | -20.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 25.8 | 0.0 | 0.0 | — | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 0.0 | — | |
| + Proceeds from Exercise of Stock Options | 0.0 | 2.7 | 0.0 | — | |
| + Proceeds from Borrowings | 6.0 | 34.0 | 4.2 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.1 | 0.1 | — | |
| + Payment of Finance Lease Liabilities | 0.1 | — | — | — | |
| + Interest Paid | 1.5 | 2.8 | 3.7 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.1 | 0.1 | — | |
| Cash from Financing Activities | 30.3 | 33.9 | 0.4 | — | |
| Net Changes in Cash (pre-FX) | 34.1 | -22.9 | -24.8 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | 62.3 | 0.0 | — | |
| Net Changes in Cash | 34.1 | 39.4 | -24.8 | — | |
| Closing Cash | 62.3 | — | — | — | |
| Reference Items | |||||
| EBITDA | 46.7 | 37.2 | 8.5 | 9.0 | |
| EBITDA Margin % | 19.37 | 12.72 | 3.16 | 3.23 | |
| Free Cash Flow (CFO − Capex) | 4.2 | -36.4 | -19.4 | -19.4 | |
| Free Cash Flow to Equity | — | -5.2 | -18.9 | — | |
| Free Cash Flow per Basic Share | 0.76 | -6.59 | -3.51 | -3.51 | |
| Cash Flow to Net Income | -2.04 | -1.40 | -3.18 | — | |
| Cash Paid for Taxes | 6.7 | 3.2 | 4.7 | — | |
| Cash Paid for Interest | 1.5 | 2.8 | 3.7 | — | |