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 | 1.0 | 0.9 | 0.7 | — | |
| + Finance Costs | 11.9 | 2.6 | 1.2 | — | |
| + Interest Income | -1.5 | -0.1 | -0.1 | — | |
| + Dividend Income | -4.2 | -0.3 | 0.0 | — | |
| + Fair Value (Gains) / Losses | -1.4 | -0.5 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.1 | -0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 0.7 | 67.3 | 6.9 | — | |
| + Trade Receivables — Non-current | 0.5 | -0.5 | -0.6 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.0 | 0.0 | — | |
| + Other Current Assets | 0.7 | 0.6 | -0.0 | — | |
| + Trade Payables — Current | -2.3 | 1.3 | 0.7 | — | |
| + Other Financial Liabilities — Current | -0.7 | -1.6 | -4.1 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | -1.0 | -0.1 | — | |
| + Other Current Liabilities | -0.4 | -0.2 | -0.0 | — | |
| + Provisions — Current | -0.5 | -0.8 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 14.0 | 15.6 | 15.3 | 15.6 | |
| + Total Adjustments (incl. Working Capital) | 3.9 | 67.6 | 4.3 | — | |
| Cash from Operations (pre-tax) | 17.9 | 83.2 | 19.6 | — | |
| + Income Taxes Paid | 0.7 | 0.6 | 0.7 | — | |
| Cash from Operating Activities | 17.2 | 82.6 | 19.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | — | |
| + Acq of Intangible Assets | 24.5 | 41.1 | 51.7 | — | |
| + Disp of Fixed Assets | 0.0 | -0.0 | 0.0 | — | |
| + Purchase of Investments (Equity / Debt) | 49.0 | 17.3 | 0.0 | — | |
| + Sale of Investments (Equity / Debt) | 45.3 | 101.1 | 3.4 | — | |
| + Dividends Received — Investing | 3.9 | 0.6 | 0.0 | — | |
| + Interest Received — Investing | 1.5 | 0.1 | 0.1 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.8 | -1.6 | — | |
| Cash from Investing Activities | -22.7 | 44.2 | -49.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 21.8 | 0.0 | 0.0 | — | |
| + Payments for Other Equity Instruments | 0.0 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 8.7 | 0.0 | 20.0 | — | |
| + Repayment of Borrowings | 16.8 | 126.6 | 15.5 | — | |
| + Interest Paid | 11.7 | 0.0 | 0.0 | — | |
| + Dividends Paid | 0.0 | 0.0 | 0.0 | — | |
| + Income Taxes (Paid) / Refund — Financing | 0.0 | 2.9 | 1.2 | — | |
| Cash from Financing Activities | 2.0 | -129.6 | 3.3 | — | |
| Net Changes in Cash (pre-FX) | -3.6 | -2.8 | -27.5 | — | |
| + Effect of FX Rate Changes on Cash | 1.4 | 4.8 | 26.2 | — | |
| Net Changes in Cash | -2.2 | 2.0 | -1.4 | — | |
| Closing Cash | 1.9 | — | — | — | |
| Reference Items | |||||
| EBITDA | 19.5 | 17.6 | 16.8 | 16.9 | |
| EBITDA Margin % | 4.01 | 3.46 | 3.14 | 3.09 | |
| Free Cash Flow (CFO − Capex) | -7.3 | 41.5 | -32.7 | -32.7 | |
| Free Cash Flow to Equity | — | -85.1 | -28.2 | — | |
| Free Cash Flow per Basic Share | -4.48 | 25.43 | -20.06 | -20.06 | |
| Cash Flow to Net Income | 1.75 | 6.51 | 1.43 | — | |
| Cash Paid for Taxes | 0.7 | 0.6 | 0.7 | — | |
| Cash Paid for Interest | 11.7 | 0.0 | 0.0 | — | |