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 | 1.3 | 0.0 | 1.7 | — | |
| + Finance Costs | 4.6 | 6.1 | 6.4 | — | |
| + Interest Income | -0.5 | -1.9 | -0.2 | — | |
| + Other Non-cash Items | -0.2 | 1.4 | -0.1 | — | |
| + Other Reconciling Items | -0.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -26.8 | -54.1 | -37.5 | — | |
| + Trade Receivables — Current | -1.5 | 3.3 | -2.4 | — | |
| + Other Current Assets | 0.0 | -1.3 | 0.0 | — | |
| + Other Non-current Assets | 0.5 | 0.0 | 0.4 | — | |
| + Trade Payables — Current | -2.4 | 2.7 | -7.9 | — | |
| + Other Current Liabilities | 14.1 | -13.7 | -2.9 | — | |
| + Provisions — Non-current | 0.4 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 23.5 | 28.1 | 28.4 | 30.5 | |
| + Total Adjustments (incl. Working Capital) | -10.6 | -57.4 | -42.6 | — | |
| Cash from Operations (pre-tax) | 13.0 | -29.4 | -14.3 | — | |
| + Income Taxes Paid | 1.4 | 1.8 | 1.5 | — | |
| Cash from Operating Activities | 11.5 | -31.1 | -15.8 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.1 | 2.6 | 2.8 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Loans & Advances Made | 2.4 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.5 | 1.9 | 0.2 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -6.2 | 8.8 | — | |
| Cash from Investing Activities | -2.1 | -6.9 | 6.1 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 44.3 | 16.1 | — | |
| + Repayment of Borrowings | 4.8 | 0.2 | 0.0 | — | |
| + Interest Paid | 4.6 | 6.1 | 6.4 | — | |
| Cash from Financing Activities | -9.4 | 38.0 | 9.7 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | -0.0 | 0.0 | — | |
| Net Changes in Cash | 0.1 | -0.0 | 0.0 | — | |
| Closing Cash | 0.2 | — | — | — | |
| Reference Items | |||||
| EBITDA | 28.5 | 32.7 | 35.6 | 37.4 | |
| EBITDA Margin % | 11.08 | 9.12 | 10.35 | 9.76 | |
| Free Cash Flow (CFO − Capex) | 11.4 | -33.8 | -18.6 | -18.6 | |
| Free Cash Flow to Equity | — | 4.2 | -8.9 | — | |
| Free Cash Flow per Basic Share | 1.09 | -3.22 | -1.78 | -1.78 | |
| Cash Flow to Net Income | 0.52 | -1.18 | -0.59 | — | |
| Cash Paid for Taxes | 1.4 | 1.8 | 1.5 | — | |
| Cash Paid for Interest | 4.6 | 6.1 | 6.4 | — | |