In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | — | 12.7 | 13.9 | |
| + Finance Costs | — | 13.3 | 10.9 | |
| + Interest Income | — | -0.8 | -0.8 | |
| + Other — Cash Effects are Investing / Financing | — | 0.0 | 0.1 | |
| Changes in Working Capital | ||||
| + Trade Receivables — Current | -79.4 | 0.0 | 0.0 | |
| + Trade Receivables — Non-current | — | 3.7 | -65.6 | |
| + Other Financial Assets — Non-current | — | 0.0 | 0.2 | |
| + Trade Payables — Current | 57.0 | 0.0 | 0.0 | |
| + Trade Payables — Non-current | — | -25.1 | 51.6 | |
| + Provisions — Non-current | — | 2.3 | 4.3 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | — | 18.7 | 14.2 | |
| + Total Adjustments (incl. Working Capital) | — | 6.1 | 14.6 | |
| Cash from Operations (pre-tax) | 29.8 | 24.7 | 28.8 | |
| + Other Inflows / (Outflows) — Operating | — | -1.4 | 0.0 | |
| + Income Taxes Paid | 1.9 | 8.5 | 5.2 | |
| Cash from Operating Activities | 5.5 | 14.9 | 23.6 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 4.7 | 9.9 | 0.0 | |
| + Disp of Other Long-term Assets | — | 0.0 | -3.3 | |
| + Acq of Subsidiaries / Businesses (net) | — | 0.0 | 0.0 | |
| + Share of Profits — Partnership Firms / LLPs | — | 0.0 | -12.7 | |
| + Loans & Advances Made | — | -13.1 | 0.0 | |
| + Interest Received — Investing | — | 0.8 | 0.8 | |
| + Other Inflows / (Outflows) — Investing | — | 1.4 | 1.6 | |
| Cash from Investing Activities | -7.1 | 5.3 | -13.7 | |
| Cash from Financing Activities | ||||
| + Proceeds from Issue of Shares | — | 9.6 | 0.0 | |
| + Proceeds from Borrowings | — | -8.5 | 3.8 | |
| + Repayment of Borrowings | — | 1.6 | -0.0 | |
| + Other Inflows / (Outflows) — Financing | — | -15.0 | -13.6 | |
| Cash from Financing Activities | — | -15.5 | -9.8 | |
| Net Changes in Cash (pre-FX) | — | 4.7 | 0.2 | |
| Net Changes in Cash | -3.1 | 4.7 | 0.2 | |
| Closing Cash | 11.1 | — | — | |
| Reference Items | ||||
| EBITDA | — | 36.3 | 34.3 | |
| EBITDA Margin % | — | 12.01 | 11.24 | |
| Free Cash Flow (CFO − Capex) | 0.9 | 5.0 | 23.6 | |
| Free Cash Flow to Equity | — | — | 13.9 | |
| Free Cash Flow per Basic Share | 0.15 | 0.87 | 4.14 | |
| Cash Flow to Net Income | — | 1.23 | 2.78 | |
| Cash Paid for Taxes | 1.9 | 8.5 | 5.2 | |