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 | 0.7 | 0.6 | 0.9 | — | |
| + Impairment Loss / (Reversal) | 0.6 | 6.4 | 0.0 | — | |
| + Finance Costs | 1.0 | 2.1 | 1.1 | — | |
| + Interest Income | 21.8 | -0.8 | -0.3 | — | |
| + Dividend Income | 0.0 | -0.1 | -0.1 | — | |
| + Fair Value (Gains) / Losses | 12.9 | 0.0 | -0.0 | — | |
| + Share-based Payments | -1.2 | 0.0 | 0.0 | — | |
| + Other Non-cash Items | -0.2 | 1.7 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.5 | 0.0 | 0.0 | — | |
| + Other Reconciling Items | 0.0 | -0.5 | 5.9 | — | |
| Changes in Working Capital | |||||
| + Inventories | -10.4 | -32.7 | 9.1 | — | |
| + Trade Receivables — Current | -7.4 | 4.6 | -6.3 | — | |
| + Other Financial Assets — Current | 0.0 | 1.9 | -0.2 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | -11.9 | — | |
| + Other Current Assets | -8.5 | -6.0 | 0.0 | — | |
| + Other Non-current Assets | 0.0 | -7.8 | 0.0 | — | |
| + Other Bank Balances | 0.0 | 9.0 | 2.4 | — | |
| + Trade Payables — Current | -29.7 | 0.3 | -0.4 | — | |
| + Other Financial Liabilities — Current | 5.7 | -10.2 | -0.8 | — | |
| + Other Financial Liabilities — Non-current | 0.1 | 0.3 | 0.1 | — | |
| + Other Current Liabilities | -25.1 | 0.0 | 0.0 | — | |
| + Other Non-current Liabilities | 0.0 | -4.5 | -0.6 | — | |
| + Provisions — Current | 2.2 | 0.0 | 0.3 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 18.0 | 6.2 | 4.6 | 3.5 | |
| + Total Adjustments (incl. Working Capital) | -36.8 | -35.8 | -0.7 | — | |
| Cash from Operations (pre-tax) | -18.8 | -29.6 | 3.9 | — | |
| + Interest Received — Operating | -1.9 | 0.0 | 0.0 | — | |
| + Dividends Received — Operating | -0.1 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | -3.9 | 4.4 | 2.5 | — | |
| Cash from Operating Activities | -16.8 | -34.0 | 1.3 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.3 | 19.5 | 0.9 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Intangible Assets | 9.7 | 0.0 | 0.0 | — | |
| + Acq of Investment Property | 0.0 | 7.2 | 6.1 | — | |
| + Disp of Investment Property | 2.5 | 6.4 | 2.6 | — | |
| + Acq of Other Long-term Assets | 10.3 | 0.0 | 1.0 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.0 | 4.1 | — | |
| + Dividends Received — Investing | 0.1 | 0.1 | 0.1 | — | |
| + Interest Received — Investing | 1.9 | 0.5 | 0.4 | — | |
| + Other Inflows / (Outflows) — Investing | 16.3 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | 20.0 | -19.8 | -0.7 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Other Equity Instruments | 0.0 | 48.2 | 0.0 | — | |
| + Proceeds from Borrowings | 0.0 | 8.9 | 6.5 | — | |
| + Repayment of Borrowings | 1.0 | 0.0 | 4.3 | — | |
| + Interest Paid | 0.0 | 0.0 | -0.0 | — | |
| + Income Taxes (Paid) / Refund — Financing | 0.0 | 0.0 | -0.0 | — | |
| + Other Inflows / (Outflows) — Financing | -4.3 | -2.1 | -1.1 | — | |
| Cash from Financing Activities | -5.3 | 55.0 | 1.1 | — | |
| Net Changes in Cash (pre-FX) | -2.1 | 1.2 | 1.8 | — | |
| Net Changes in Cash | -2.1 | 1.2 | 1.8 | — | |
| Closing Cash | 2.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | 21.4 | 9.5 | 4.0 | 5.3 | |
| EBITDA Margin % | 36.00 | 15.51 | 8.55 | 10.00 | |
| Free Cash Flow (CFO − Capex) | -17.1 | -53.6 | 0.5 | 0.5 | |
| Free Cash Flow per Basic Share | -0.16 | -0.51 | 0.00 | 0.00 | |
| Price to Free Cash Flow | — | — | — | 209.31 | |
| Cash Flow to Net Income | -1.40 | -16.42 | 0.35 | — | |
| Cash Paid for Taxes | -3.9 | 4.4 | 2.5 | — | |
| Cash Paid for Interest | 0.0 | 0.0 | -0.0 | — | |