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 | 1.2 | 1.3 | — | |
| + Finance Costs | 1.7 | 2.5 | 3.9 | — | |
| + Interest Income | -1.7 | -2.1 | -2.0 | — | |
| + Other Reconciling Items | -0.1 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 6.7 | -16.1 | -56.6 | — | |
| + Trade Receivables — Current | -8.9 | -14.6 | 7.7 | — | |
| + Other Current Assets | -3.4 | 1.2 | -18.2 | — | |
| + Other Non-current Assets | 0.2 | -4.2 | 1.4 | — | |
| + Trade Payables — Current | 0.8 | 10.5 | 49.2 | — | |
| + Other Financial Liabilities — Current | 2.1 | 14.6 | 0.0 | — | |
| + Other Financial Liabilities — Non-current | -0.3 | 0.6 | 0.0 | — | |
| + Other Current Liabilities | -0.0 | -1.0 | 0.3 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | 10.2 | — | |
| + Provisions — Non-current | 0.0 | 0.0 | 0.7 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 5.3 | 8.1 | 9.6 | 9.8 | |
| + Total Adjustments (incl. Working Capital) | -1.5 | -7.5 | -2.3 | — | |
| Cash from Operations (pre-tax) | 3.8 | 0.6 | 7.4 | — | |
| + Other Inflows / (Outflows) — Operating | 1.2 | 0.5 | 0.0 | — | |
| + Income Taxes Paid | 1.6 | 1.8 | 2.1 | — | |
| Cash from Operating Activities | 3.4 | -0.8 | 5.3 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.1 | 0.5 | 0.9 | — | |
| + Disp of Fixed Assets | 0.6 | 0.1 | 0.0 | — | |
| + Loans & Advances Repaid | 0.0 | -4.1 | 0.0 | — | |
| + Receipts on Futures / Forwards / Options / Swaps | 0.0 | 0.0 | -0.1 | — | |
| + Interest Received — Investing | 1.7 | 2.1 | 2.0 | — | |
| + Income Taxes (Paid) / Refund — Investing | 0.1 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | 1.2 | -2.5 | 0.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 3.8 | -0.2 | — | |
| + Interest Paid | 1.7 | 2.5 | 3.9 | — | |
| Cash from Financing Activities | -1.7 | 1.3 | -4.1 | — | |
| Net Changes in Cash (pre-FX) | 3.0 | -1.9 | 2.1 | — | |
| Net Changes in Cash | 3.0 | -1.9 | 2.1 | — | |
| Closing Cash | 3.8 | — | — | — | |
| Reference Items | |||||
| EBITDA | 6.6 | 9.7 | 6.6 | 5.6 | |
| EBITDA Margin % | 3.00 | 3.63 | 2.29 | 1.85 | |
| Free Cash Flow (CFO − Capex) | 2.4 | -1.2 | 4.3 | 4.3 | |
| Free Cash Flow to Equity | — | 14.7 | 10.4 | — | |
| Free Cash Flow per Basic Share | 1.66 | -0.87 | 3.03 | 3.03 | |
| Price to Free Cash Flow | — | — | — | 25.37 | |
| Cash Flow to Net Income | 0.86 | -0.12 | 0.71 | — | |
| Cash Paid for Taxes | 1.6 | 1.8 | 2.1 | — | |
| Cash Paid for Interest | 1.7 | 2.5 | 3.9 | — | |