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 | 2.0 | 2.3 | 2.4 | — | |
| + Finance Costs | 0.8 | 2.2 | 1.4 | — | |
| + Interest Income | -0.1 | 0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 8.0 | — | |
| + Other — Cash Effects are Investing / Financing | -4.7 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -0.4 | -0.5 | -3.5 | — | |
| + Trade Receivables — Current | -3.6 | -2.5 | -1.1 | — | |
| + Other Financial Assets — Current | 0.0 | -0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Assets | 1.6 | -2.0 | -97.0 | — | |
| + Other Non-current Assets | 1.2 | -1.1 | 0.0 | — | |
| + Other Bank Balances | -2.5 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -0.7 | 3.9 | 1.4 | — | |
| + Other Financial Liabilities — Current | -0.6 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | -0.1 | -7.3 | 10.3 | — | |
| + Other Non-current Liabilities | 0.0 | 0.2 | 0.0 | — | |
| + Provisions — Current | 1.8 | 0.0 | 0.0 | — | |
| + Provisions — Non-current | -7.2 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 16.9 | 0.2 | -6.9 | -13.2 | |
| + Total Adjustments (incl. Working Capital) | -12.6 | -4.8 | -78.1 | — | |
| Cash from Operations (pre-tax) | 4.3 | -4.6 | -85.0 | — | |
| + Interest Received — Operating | 0.0 | -0.1 | 0.0 | — | |
| + Dividends Received — Operating | 0.0 | -9.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -49.3 | -0.8 | — | |
| Cash from Operating Activities | 4.3 | -63.1 | -85.8 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 6.2 | 0.6 | 0.3 | — | |
| + Disp of Fixed Assets | 0.3 | 48.5 | 0.0 | — | |
| + Dividends Received — Investing | 0.0 | 9.2 | 0.0 | — | |
| + Interest Received — Investing | 0.1 | 0.1 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.6 | 3.7 | -0.6 | — | |
| Cash from Investing Activities | -5.3 | 60.8 | -0.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds — Change in Ownership of Subsidiaries | -0.3 | -0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 6.4 | 0.0 | 97.5 | — | |
| + Repayment of Borrowings | 0.0 | 0.3 | 0.0 | — | |
| + Interest Paid | 0.0 | 2.2 | 11.0 | — | |
| + Dividends Paid | 0.0 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 6.2 | -2.5 | 86.6 | — | |
| Net Changes in Cash (pre-FX) | 5.2 | -4.8 | -0.1 | — | |
| Net Changes in Cash | 5.2 | -4.8 | -0.1 | — | |
| Closing Cash | 6.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 14.1 | 12.2 | 4.7 | 2.9 | |
| EBITDA Margin % | 21.30 | 15.51 | 6.00 | 3.58 | |
| Free Cash Flow (CFO − Capex) | -2.0 | -63.8 | -86.1 | -86.1 | |
| Free Cash Flow to Equity | — | -88.0 | 0.5 | — | |
| Free Cash Flow per Basic Share | -0.40 | -13.02 | -17.58 | -17.58 | |
| Cash Flow to Net Income | 0.32 | -669.42 | 10.03 | — | |
| Cash Paid for Interest | 0.0 | 2.2 | 11.0 | — | |