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 | 0.3 | 0.2 | 0.2 | — | |
| + Interest Income | 0.0 | 0.0 | -0.3 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.0 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -0.2 | 0.7 | -5.1 | — | |
| + Trade Receivables — Current | -1.2 | 0.0 | -3.3 | — | |
| + Trade Receivables — Non-current | 0.0 | 0.8 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.0 | -0.7 | — | |
| + Other Current Assets | 0.5 | -0.5 | -0.4 | — | |
| + Other Non-current Assets | -0.0 | 0.0 | -0.6 | — | |
| + Trade Payables — Current | 0.0 | 0.0 | 6.6 | — | |
| + Trade Payables — Non-current | -0.9 | -0.3 | 0.0 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.5 | 0.6 | — | |
| + Other Non-current Liabilities | -0.1 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 3.1 | 2.1 | 2.6 | 4.1 | |
| + Total Adjustments (incl. Working Capital) | -1.6 | 1.4 | -3.1 | — | |
| Cash from Operations (pre-tax) | 1.6 | 3.5 | -0.5 | — | |
| + Interest Received — Operating | -0.3 | -0.3 | 0.0 | — | |
| + Interest Paid — Operating | -0.1 | -0.1 | -0.3 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -0.0 | 0.0 | — | |
| + Income Taxes Paid | 0.8 | 0.9 | 0.5 | — | |
| Cash from Operating Activities | 0.6 | 2.5 | -0.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.1 | 0.0 | 11.0 | — | |
| + Acq of Investment Property | 1.5 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | -0.1 | 0.0 | — | |
| + Loans & Advances Repaid | -2.0 | 0.1 | 0.0 | — | |
| + Interest Received — Investing | 0.3 | 0.3 | 0.3 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.2 | — | |
| Cash from Investing Activities | -3.3 | 0.2 | -10.5 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.2 | -1.5 | 10.6 | — | |
| + Payment of Lease Liabilities | 0.1 | 0.0 | 0.1 | — | |
| + Interest Paid | 0.1 | 0.1 | 0.3 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -0.1 | 0.0 | — | |
| Cash from Financing Activities | -0.0 | -1.7 | 10.2 | — | |
| Net Changes in Cash (pre-FX) | -2.7 | 1.0 | -1.0 | — | |
| Net Changes in Cash | -2.7 | 1.0 | -1.0 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 3.2 | 2.2 | 2.8 | 4.5 | |
| EBITDA Margin % | 4.74 | 2.87 | 3.75 | 5.84 | |
| Free Cash Flow (CFO − Capex) | 0.5 | 2.5 | -11.7 | -11.7 | |
| Free Cash Flow to Equity | — | 0.8 | -1.5 | — | |
| Free Cash Flow per Basic Share | 0.03 | 0.17 | -0.82 | -0.82 | |
| Cash Flow to Net Income | 0.25 | 1.10 | -0.22 | — | |
| Cash Paid for Taxes | 0.8 | 0.9 | 0.5 | — | |
| Cash Paid for Interest | 0.1 | 0.1 | 0.3 | — | |