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 | 0.2 | 0.1 | 0.1 | — | |
| + Finance Costs | 0.0 | 0.0 | 3.9 | — | |
| + Interest Income | 0.0 | -1.0 | -1.1 | — | |
| + Other Reconciling Items | 0.0 | -0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 5.7 | 0.4 | -32.1 | — | |
| + Trade Receivables — Current | 17.0 | -32.5 | 22.0 | — | |
| + Other Financial Assets — Current | 4.1 | 21.4 | 0.6 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 3.4 | — | |
| + Other Current Assets | -8.4 | 2.7 | -10.4 | — | |
| + Other Non-current Assets | -4.4 | -28.7 | -3.4 | — | |
| + Trade Payables — Current | -13.5 | 2.1 | 3.5 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | 0.2 | — | |
| + Other Current Liabilities | 3.6 | -1.5 | 1.7 | — | |
| + Other Non-current Liabilities | -0.1 | 0.0 | 0.0 | — | |
| + Provisions — Current | 0.4 | 0.6 | -0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 6.7 | 11.7 | 17.6 | 17.4 | |
| + Total Adjustments (incl. Working Capital) | 4.5 | -36.4 | -11.5 | — | |
| Cash from Operations (pre-tax) | 11.2 | -24.7 | 6.1 | — | |
| + Interest Paid — Operating | -1.0 | -1.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | -3.3 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | 1.9 | 2.4 | 3.1 | — | |
| Cash from Operating Activities | 7.0 | -26.0 | 3.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.1 | — | |
| + Disp of Fixed Assets | 3.4 | 0.0 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.0 | 0.0 | 6.3 | — | |
| + Interest Received — Investing | 0.0 | 1.0 | 1.1 | — | |
| + Other Inflows / (Outflows) — Investing | 0.2 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | 3.6 | 1.0 | -5.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 0.0 | 6.6 | — | |
| + Repayment of Borrowings | 1.1 | -7.7 | 0.0 | — | |
| + Interest Paid | 1.0 | 1.2 | 3.9 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 9.0 | 0.0 | — | |
| Cash from Financing Activities | -2.1 | 15.5 | 2.7 | — | |
| Net Changes in Cash (pre-FX) | 8.5 | -9.5 | 0.5 | — | |
| Net Changes in Cash | 8.5 | -9.5 | 0.5 | — | |
| Closing Cash | 11.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | 5.4 | 13.9 | 20.2 | 20.3 | |
| EBITDA Margin % | 7.26 | 12.44 | 11.42 | 11.27 | |
| Free Cash Flow (CFO − Capex) | 7.0 | -26.0 | 3.0 | 3.0 | |
| Free Cash Flow to Equity | — | -19.5 | 5.5 | — | |
| Free Cash Flow per Basic Share | 6.48 | -23.99 | 2.75 | 2.75 | |
| Price to Free Cash Flow | — | — | — | 43.49 | |
| Cash Flow to Net Income | 1.46 | -2.81 | 0.24 | — | |
| Cash Paid for Taxes | 1.9 | 2.4 | 3.1 | — | |
| Cash Paid for Interest | 1.0 | 1.2 | 3.9 | — | |