In ₹ Crore except Per Share 12 Months Ending | FY22 31/03/2022 | FY23 31/03/2023 | FY24 31/03/2024 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 8.1 | 7.8 | 7.5 | |
| + Finance Costs | 0.4 | 0.5 | 0.9 | |
| + Fair Value (Gains) / Losses | -6.6 | -4.7 | -13.1 | |
| + Unrealised FX (Gain) / Loss | 0.0 | -0.0 | -0.0 | |
| + Other Non-cash Items | -3.6 | 2.7 | 0.2 | |
| + Other Reconciling Items | 0.0 | 0.1 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -33.7 | -7.9 | -7.0 | |
| + Trade Receivables — Current | 22.2 | -14.1 | -40.4 | |
| + Other Financial Assets — Current | 0.2 | -1.4 | 0.4 | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.2 | |
| + Other Current Assets | -0.6 | 0.0 | 0.0 | |
| + Other Non-current Assets | 0.0 | 2.1 | 0.0 | |
| + Trade Payables — Current | -2.5 | 1.0 | 8.9 | |
| + Other Financial Liabilities — Current | -1.3 | 0.4 | -0.4 | |
| + Other Current Liabilities | 0.2 | 2.5 | 17.4 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 9.9 | 25.1 | 48.1 | |
| + Total Adjustments (incl. Working Capital) | -17.1 | -11.0 | -25.4 | |
| Cash from Operations (pre-tax) | -7.2 | 14.0 | 22.7 | |
| + Interest Received — Operating | -1.9 | -2.9 | -2.2 | |
| + Dividends Received — Operating | -0.0 | -0.2 | -0.2 | |
| + Other Inflows / (Outflows) — Operating | 0.1 | 0.0 | -0.5 | |
| + Income Taxes Paid | 2.0 | 4.3 | 8.2 | |
| Cash from Operating Activities | -11.0 | 6.7 | 11.6 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 1.7 | 2.8 | 4.7 | |
| + Disp of Fixed Assets | 0.0 | 0.1 | 0.2 | |
| + Disp of Investment Property | 0.1 | 0.0 | 0.0 | |
| + Purchase of Investments (Equity / Debt) | 0.0 | 0.0 | 0.1 | |
| + Sale of Investments (Equity / Debt) | 7.7 | -5.0 | 0.0 | |
| + Dividends Received — Investing | 0.0 | 0.2 | 0.2 | |
| + Interest Received — Investing | 1.9 | 2.9 | 2.2 | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.0 | |
| Cash from Investing Activities | 8.0 | -4.7 | -2.3 | |
| Cash from Financing Activities | ||||
| + Payment of Lease Liabilities | 0.0 | 0.0 | 0.3 | |
| + Payment of Finance Lease Liabilities | 0.0 | 0.5 | 0.0 | |
| + Interest Paid | 0.4 | 0.5 | 0.9 | |
| + Dividends Paid | 2.9 | 1.5 | 2.9 | |
| Cash from Financing Activities | -3.3 | -2.4 | -4.1 | |
| Net Changes in Cash (pre-FX) | -6.4 | -0.4 | 5.2 | |
| Net Changes in Cash | -6.4 | -0.4 | 5.2 | |
| Closing Cash | 3.1 | 2.7 | 7.9 | |
| Reference Items | ||||
| EBITDA | 9.2 | 24.3 | 39.9 | |
| EBITDA Margin % | 10.92 | 14.07 | 17.55 | |
| Free Cash Flow (CFO − Capex) | -12.7 | 3.8 | 6.9 | |
| Free Cash Flow to Equity | — | — | 6.4 | |
| Free Cash Flow per Basic Share | -22.01 | 6.63 | 11.95 | |
| Cash Flow to Net Income | -1.27 | 0.34 | 0.30 | |
| Cash Paid for Taxes | 2.0 | 4.3 | 8.2 | |
| Cash Paid for Interest | 0.4 | 0.5 | 0.9 | |