In ₹ Crore except Per Share 12 Months Ending | FY23 31/03/2023 | FY24 31/03/2024 | |
|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | |||
| + Depreciation & Amortisation | 0.5 | 0.4 | |
| + Finance Costs | 1.8 | 2.6 | |
| + Interest Income | 0.0 | -1.2 | |
| + Unrealised FX (Gain) / Loss | -0.0 | 0.0 | |
| + Other Non-cash Items | 0.7 | 0.0 | |
| Changes in Working Capital | |||
| + Inventories | -0.5 | -3.5 | |
| + Trade Receivables — Current | -9.5 | 6.6 | |
| + Other Current Assets | 0.0 | -0.1 | |
| + Other Non-current Assets | -0.0 | 0.0 | |
| + Trade Payables — Current | 11.9 | -3.7 | |
| + Other Financial Liabilities — Current | -0.4 | 0.0 | |
| + Other Current Liabilities | 0.0 | -0.1 | |
| + Provisions — Current | -0.1 | 0.1 | |
| Cash from Operating Activities | |||
| Profit Before Tax (per I/S) | 3.3 | 2.1 | |
| + Total Adjustments (incl. Working Capital) | 4.3 | 1.0 | |
| Cash from Operations (pre-tax) | 7.6 | 3.1 | |
| + Interest Received — Operating | -1.7 | 0.0 | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.5 | |
| + Income Taxes Paid | -0.7 | 0.4 | |
| Cash from Operating Activities | 6.7 | 3.2 | |
| Cash from Investing Activities | |||
| + Acq of Fixed Assets (Capex) | -2.1 | 0.5 | |
| + Disp of Fixed Assets | 0.0 | 0.0 | |
| + Acq of Investment Property | -10.3 | 1.3 | |
| + Sale of Investments (Equity / Debt) | 0.0 | 0.3 | |
| + Loans & Advances Made | -2.0 | 0.0 | |
| + Interest Received — Investing | 1.7 | 1.2 | |
| + Other Inflows / (Outflows) — Investing | -0.1 | -8.0 | |
| Cash from Investing Activities | 16.1 | -8.2 | |
| Cash from Financing Activities | |||
| + Proceeds from Issue of Shares | 0.0 | 6.2 | |
| + Proceeds from Other Equity Instruments | 2.1 | 0.0 | |
| + Proceeds from Borrowings | 13.1 | -1.0 | |
| + Repayment of Borrowings | -0.9 | -1.9 | |
| + Payment of Finance Lease Liabilities | -3.7 | 0.0 | |
| + Interest Paid | -2.1 | 2.6 | |
| + Dividends Paid | -0.2 | 0.1 | |
| Cash from Financing Activities | 22.1 | 4.4 | |
| Net Changes in Cash (pre-FX) | 44.8 | -0.6 | |
| Net Changes in Cash | 44.8 | -0.6 | |
| Closing Cash | 44.8 | 0.0 | |
| Reference Items | |||
| EBITDA | 3.8 | 3.9 | |
| EBITDA Margin % | 3.78 | 3.92 | |
| Free Cash Flow (CFO − Capex) | 8.7 | 2.8 | |
| Free Cash Flow to Equity | — | 1.1 | |
| Free Cash Flow per Basic Share | 7.64 | 2.42 | |
| Cash Flow to Net Income | 2.70 | 2.08 | |
| Cash Paid for Taxes | -0.7 | 0.4 | |
| Cash Paid for Interest | -2.1 | 2.6 | |