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 | 1.1 | 1.4 | 1.6 | — | |
| + Other — Cash Effects are Investing / Financing | -1.1 | -1.0 | -1.1 | — | |
| Changes in Working Capital | |||||
| + Inventories | -1.3 | -3.3 | -5.2 | — | |
| + Trade Receivables — Current | -0.5 | 1.6 | -3.2 | — | |
| + Other Current Assets | -3.1 | 3.6 | -0.1 | — | |
| + Trade Payables — Current | -0.2 | -0.3 | 0.4 | — | |
| + Other Current Liabilities | -0.4 | 0.3 | -0.2 | — | |
| + Provisions — Current | 0.1 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 3.7 | 4.1 | 2.3 | 2.4 | |
| + Total Adjustments (incl. Working Capital) | -5.3 | 2.1 | -7.8 | — | |
| Cash from Operations (pre-tax) | -1.6 | 6.2 | -5.5 | — | |
| + Interest Received — Operating | -1.1 | -0.9 | -0.4 | — | |
| + Interest Paid — Operating | -0.3 | -0.7 | -1.8 | — | |
| + Other Inflows / (Outflows) — Operating | -0.0 | -0.0 | 0.0 | — | |
| + Income Taxes Paid | 1.0 | 1.0 | 0.5 | — | |
| Cash from Operating Activities | -3.5 | 5.0 | -4.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 2.7 | 8.0 | — | |
| + Acq of Other Long-term Assets | -12.0 | 4.5 | -5.0 | — | |
| + Investment in Partnership Firms / LLPs | 1.0 | 0.0 | 0.0 | — | |
| + Share of Profits — Partnership Firms / LLPs | 0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 1.1 | 0.9 | 0.4 | — | |
| + Other Inflows / (Outflows) — Investing | 0.9 | -10.9 | -0.4 | — | |
| Cash from Investing Activities | 12.9 | -17.1 | -3.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 3.0 | 5.3 | 11.9 | — | |
| + Interest Paid | 0.3 | 0.7 | 1.8 | — | |
| + Dividends Paid | 1.3 | 1.5 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 1.4 | 3.1 | 10.2 | — | |
| Net Changes in Cash (pre-FX) | 10.9 | -9.0 | 2.5 | — | |
| Net Changes in Cash | 10.9 | -9.0 | 2.5 | — | |
| Closing Cash | 12.0 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.6 | 4.1 | 4.0 | 4.5 | |
| EBITDA Margin % | 9.39 | 13.07 | 15.75 | 15.74 | |
| Free Cash Flow (CFO − Capex) | -3.5 | 2.3 | -12.7 | -12.7 | |
| Free Cash Flow to Equity | — | 6.9 | -2.6 | — | |
| Free Cash Flow per Basic Share | -5.27 | 3.51 | -19.27 | -19.27 | |
| Cash Flow to Net Income | -1.26 | 1.61 | -2.64 | — | |
| Cash Paid for Taxes | 1.0 | 1.0 | 0.5 | — | |
| Cash Paid for Interest | 0.3 | 0.7 | 1.8 | — | |