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 | 2.4 | 2.6 | 2.7 | — | |
| + Finance Costs | 5.1 | 5.1 | 0.7 | — | |
| + Interest Income | -11.7 | -12.9 | -7.5 | — | |
| + Dividend Income | 0.0 | 0.0 | 0.0 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 2.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -0.0 | 0.0 | — | |
| + Other Reconciling Items | 0.0 | 0.1 | 0.9 | — | |
| Changes in Working Capital | |||||
| + Inventories | 2.2 | 23.3 | 2.5 | — | |
| + Trade Receivables — Current | 0.2 | 0.1 | -0.0 | — | |
| + Other Financial Assets — Current | 0.9 | 0.2 | 2.9 | — | |
| + Other Financial Assets — Non-current | -10.9 | 8.8 | 1.3 | — | |
| + Other Current Assets | 3.5 | 2.2 | -1.7 | — | |
| + Other Non-current Assets | 0.0 | -1.1 | 0.0 | — | |
| + Trade Payables — Current | -0.8 | -4.4 | 1.1 | — | |
| + Other Financial Liabilities — Current | 0.1 | 0.1 | -0.1 | — | |
| + Other Current Liabilities | -2.2 | 0.0 | 0.0 | — | |
| + Other Non-current Liabilities | 0.0 | -2.0 | 0.5 | — | |
| + Provisions — Current | -0.0 | 0.0 | 1.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -1.5 | -13.6 | -24.3 | -27.3 | |
| + Total Adjustments (incl. Working Capital) | -11.3 | 24.0 | 4.2 | — | |
| Cash from Operations (pre-tax) | -12.8 | 10.4 | -20.0 | — | |
| + Income Taxes Paid | 0.5 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | -13.3 | 10.4 | -20.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 3.7 | 0.6 | 1.8 | — | |
| + Disp of Fixed Assets | 0.1 | 0.2 | 0.0 | — | |
| + Acq of Investment Property | -1.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.1 | 0.0 | 0.0 | — | |
| + Loans & Advances Repaid | 0.0 | 93.5 | -18.5 | — | |
| + Dividends Received — Investing | 0.0 | -0.0 | -0.0 | — | |
| + Interest Received — Investing | 11.7 | 12.9 | 7.5 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 3.9 | -0.6 | — | |
| Cash from Investing Activities | 9.3 | 109.9 | -13.4 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 10.7 | 0.0 | 1.1 | — | |
| + Repayment of Borrowings | 0.0 | 75.7 | 0.0 | — | |
| + Interest Paid | 5.1 | 5.1 | 0.7 | — | |
| + Dividends Paid | 2.3 | 2.3 | 2.3 | — | |
| + Income Taxes (Paid) / Refund — Financing | 0.0 | 0.0 | 0.1 | — | |
| Cash from Financing Activities | 3.2 | -83.2 | -2.0 | — | |
| Net Changes in Cash (pre-FX) | -0.8 | 37.2 | -35.4 | — | |
| Net Changes in Cash | -0.8 | 37.2 | -35.4 | — | |
| Closing Cash | 0.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | -6.6 | -21.3 | -21.4 | -24.1 | |
| EBITDA Margin % | -4.24 | -23.90 | -27.15 | -33.82 | |
| Free Cash Flow (CFO − Capex) | -17.0 | 9.8 | -21.9 | -21.9 | |
| Free Cash Flow to Equity | — | -71.0 | -21.5 | — | |
| Free Cash Flow per Basic Share | -21.82 | 12.60 | -28.13 | -28.13 | |
| Cash Flow to Net Income | 9.88 | -0.78 | 0.83 | — | |
| Cash Paid for Taxes | 0.5 | 0.0 | 0.0 | — | |
| Cash Paid for Interest | 5.1 | 5.1 | 0.7 | — | |