In ₹ Crore except Per Share 12 Months Ending | FY25 31/03/2025 | FY26 31/03/2026 | Last 12M 30/06/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 1.1 | -0.9 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | — | |
| + Finance Costs | 0.0 | 2.2 | — | |
| + Interest Income | 0.0 | 0.0 | — | |
| + Share-based Payments | 0.0 | 0.0 | — | |
| Changes in Working Capital | ||||
| + Inventories | -19.0 | -29.3 | — | |
| + Trade Receivables — Current | 3.6 | -0.9 | — | |
| + Other Current Assets | 0.4 | 0.0 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -3.2 | -0.7 | — | |
| + Other Financial Liabilities — Current | 0.5 | 0.0 | — | |
| + Other Current Liabilities | 0.4 | -0.5 | — | |
| + Provisions — Current | 0.0 | 0.1 | — | |
| + Provisions — Non-current | 0.0 | 0.3 | — | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 16.5 | 13.9 | 17.0 | |
| + Total Adjustments (incl. Working Capital) | -16.2 | -29.6 | — | |
| Cash from Operations (pre-tax) | 0.4 | -15.6 | — | |
| + Interest Received — Operating | 0.1 | 0.0 | — | |
| + Interest Paid — Operating | 1.5 | 0.0 | — | |
| + Income Taxes Paid | 0.4 | 0.4 | — | |
| Cash from Operating Activities | -1.4 | -16.1 | — | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.0 | -2.4 | — | |
| + Acq of Investment Property | 0.9 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | 0.0 | — | |
| + Receipts on Futures / Forwards / Options / Swaps | 0.0 | 0.9 | — | |
| + Interest Received — Investing | 0.1 | -0.0 | — | |
| Cash from Investing Activities | -0.8 | 3.3 | — | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 0.5 | -2.0 | — | |
| + Repayment of Borrowings | 0.0 | -24.2 | — | |
| + Interest Paid | 1.5 | -2.2 | — | |
| + Dividends Paid | 0.5 | 0.0 | — | |
| Cash from Financing Activities | -1.5 | 24.4 | — | |
| Net Changes in Cash (pre-FX) | -3.7 | 11.6 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | 0.2 | — | |
| Net Changes in Cash | -3.7 | 11.9 | — | |
| Reference Items | ||||
| EBITDA | 18.9 | 17.0 | 21.0 | |
| EBITDA Margin % | 18.23 | 15.40 | 14.62 | |
| Free Cash Flow (CFO − Capex) | -1.4 | -13.7 | -13.7 | |
| Free Cash Flow to Equity | — | 6.3 | — | |
| Free Cash Flow per Basic Share | -0.71 | -6.82 | -6.82 | |
| Cash Flow to Net Income | -0.09 | -1.23 | — | |
| Cash Paid for Taxes | 0.4 | 0.4 | — | |
| Cash Paid for Interest | 1.5 | -2.2 | — | |