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 | 4.5 | 4.1 | 3.4 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 4.8 | 0.0 | — | |
| + Finance Costs | 4.7 | 4.3 | 3.1 | — | |
| + Interest Income | -0.4 | -0.3 | -0.3 | — | |
| + Fair Value (Gains) / Losses | -0.3 | -0.1 | -0.0 | — | |
| + Unrealised FX (Gain) / Loss | -0.0 | -0.0 | 0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.1 | 3.1 | — | |
| + Other Reconciling Items | -0.3 | -5.9 | -11.4 | — | |
| Changes in Working Capital | |||||
| + Inventories | 2.0 | -1.4 | 0.9 | — | |
| + Trade Receivables — Current | 1.8 | 2.7 | -1.5 | — | |
| + Other Financial Assets — Current | -0.0 | 0.0 | 0.2 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.2 | 0.0 | — | |
| + Other Current Assets | 0.4 | 0.5 | -0.9 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | -0.0 | — | |
| + Trade Payables — Current | 0.0 | -0.2 | 0.2 | — | |
| + Trade Payables — Non-current | 0.1 | 0.0 | 0.0 | — | |
| + Other Financial Liabilities — Current | -1.0 | -0.2 | 1.4 | — | |
| + Other Current Liabilities | -0.0 | 0.1 | -0.4 | — | |
| + Provisions — Current | -0.3 | 0.2 | 0.8 | — | |
| + Provisions — Non-current | 0.7 | 0.8 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -10.4 | -8.2 | 2.3 | 0.2 | |
| + Total Adjustments (incl. Working Capital) | 11.8 | 9.3 | -1.5 | — | |
| Cash from Operations (pre-tax) | 1.4 | 1.1 | 0.8 | — | |
| + Income Taxes Paid | -0.2 | 0.0 | 0.1 | — | |
| Cash from Operating Activities | 1.6 | 1.1 | 0.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.9 | 1.8 | 11.5 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 1.7 | — | |
| + Acq of Other Long-term Assets | 0.1 | 0.1 | 0.0 | — | |
| + Disp of Other Long-term Assets | 4.0 | 1.9 | 0.2 | — | |
| + Loans & Advances Made | 0.0 | 0.0 | 0.1 | — | |
| + Interest Received — Investing | 0.3 | 0.3 | 0.3 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -0.1 | -0.4 | — | |
| Cash from Investing Activities | 2.3 | 0.2 | -9.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 1.6 | 3.3 | 11.5 | — | |
| + Repayment of Borrowings | 2.2 | 1.5 | 0.0 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.2 | 0.3 | — | |
| + Payment of Finance Lease Liabilities | 0.1 | — | — | — | |
| + Interest Paid | 3.4 | 2.9 | 1.7 | — | |
| + Dividends Paid | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | -0.1 | — | |
| Cash from Financing Activities | -4.0 | -1.4 | 9.4 | — | |
| Net Changes in Cash (pre-FX) | -0.1 | -0.2 | 0.3 | — | |
| Net Changes in Cash | -0.1 | -0.2 | 0.3 | — | |
| Closing Cash | 0.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | -2.3 | -3.1 | 4.3 | 3.7 | |
| EBITDA Margin % | -2.75 | -5.13 | 7.00 | 5.45 | |
| Free Cash Flow (CFO − Capex) | -0.3 | -0.8 | -10.9 | -10.9 | |
| Free Cash Flow to Equity | — | -15.6 | -1.1 | — | |
| Free Cash Flow per Basic Share | -0.28 | -0.71 | -10.01 | -10.01 | |
| Cash Flow to Net Income | -0.15 | -0.09 | -0.05 | — | |
| Cash Paid for Taxes | -0.2 | 0.0 | 0.1 | — | |
| Cash Paid for Interest | 3.4 | 2.9 | 1.7 | — | |