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 | 1.2 | 1.7 | 2.6 | — | |
| + Finance Costs | 0.0 | 2.5 | 1.4 | — | |
| + Other Reconciling Items | 0.1 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 1.7 | 5.4 | -7.0 | — | |
| + Trade Receivables — Current | -0.2 | -2.7 | -1.0 | — | |
| + Other Financial Assets — Current | -11.7 | 1.2 | -2.2 | — | |
| + Other Financial Assets — Non-current | 0.1 | 0.0 | 0.0 | — | |
| + Other Current Assets | 0.2 | -3.0 | 1.5 | — | |
| + Other Non-current Assets | 0.0 | 1.0 | 0.0 | — | |
| + Trade Payables — Current | -0.5 | -3.0 | 2.8 | — | |
| + Trade Payables — Non-current | 0.6 | 0.0 | 0.0 | — | |
| + Other Financial Liabilities — Current | -2.3 | -0.7 | -0.7 | — | |
| + Other Financial Liabilities — Non-current | -0.3 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | 0.3 | -0.2 | -0.7 | — | |
| + Provisions — Current | 0.3 | -0.6 | 0.3 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 2.3 | -8.9 | 4.0 | 4.0 | |
| + Total Adjustments (incl. Working Capital) | -10.6 | 1.6 | -3.0 | — | |
| Cash from Operations (pre-tax) | -8.3 | -7.3 | 1.0 | — | |
| + Interest Received — Operating | 0.0 | -1.4 | -1.9 | — | |
| + Other Inflows / (Outflows) — Operating | -0.1 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | -0.1 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | -8.3 | -8.6 | -0.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 8.5 | 0.5 | -9.4 | — | |
| + Acq of Intangible Assets | 1.3 | 1.6 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Acq of Investment Property | 2.1 | 0.0 | -20.0 | — | |
| + Disp of Investment Property | 0.0 | 10.8 | 0.0 | — | |
| + Acq of Subsidiaries / Businesses (net) | 0.0 | -5.5 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 1.4 | 1.9 | — | |
| + Other Inflows / (Outflows) — Investing | -0.5 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | -12.3 | 15.6 | 31.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 24.5 | 25.8 | — | |
| + Payments for Other Equity Instruments | 3.7 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 21.7 | 0.0 | -0.0 | — | |
| + Repayment of Borrowings | 0.0 | 30.8 | 4.5 | — | |
| + Payment of Lease Liabilities | 0.0 | -1.4 | -0.6 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -2.5 | 0.0 | — | |
| Cash from Financing Activities | 18.0 | -7.4 | 21.9 | — | |
| Net Changes in Cash (pre-FX) | -2.7 | -0.4 | 52.2 | — | |
| Net Changes in Cash | -2.7 | -0.4 | 52.2 | — | |
| Closing Cash | 0.6 | — | — | — | |
| Reference Items | |||||
| EBITDA | -1.1 | -6.6 | 5.8 | 6.2 | |
| EBITDA Margin % | -1.84 | -15.74 | 13.00 | 12.46 | |
| Free Cash Flow (CFO − Capex) | -18.0 | -10.7 | 8.4 | 8.4 | |
| Free Cash Flow to Equity | — | -41.5 | 12.8 | — | |
| Free Cash Flow per Basic Share | -1.17 | -0.70 | 0.55 | 0.55 | |
| Price to Free Cash Flow | — | — | — | 6.32 | |
| Cash Flow to Net Income | -5.16 | 1.26 | -0.24 | — | |
| Cash Paid for Taxes | -0.1 | 0.0 | 0.0 | — | |