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 | 10.7 | 12.3 | 0.0 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.1 | 0.0 | — | |
| + Finance Costs | 1.9 | 2.7 | 0.4 | — | |
| + Interest Income | -0.1 | -0.0 | 0.0 | — | |
| + Other Non-cash Items | 0.1 | 0.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 2.2 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -5.1 | -5.5 | 9.9 | — | |
| + Trade Receivables — Current | 5.3 | 2.1 | 1.5 | — | |
| + Other Financial Assets — Current | 6.7 | 9.2 | 0.0 | — | |
| + Other Financial Assets — Non-current | -0.1 | 0.0 | 0.0 | — | |
| + Other Current Assets | 0.0 | 1.7 | 0.0 | — | |
| + Other Non-current Assets | 0.0 | -0.1 | 0.0 | — | |
| + Trade Payables — Current | 4.6 | -3.8 | 0.0 | — | |
| + Other Financial Liabilities — Current | 0.3 | -2.2 | 0.0 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | 0.1 | 3.4 | 0.0 | — | |
| + Other Non-current Liabilities | 0.0 | -9.8 | 0.0 | — | |
| + Provisions — Current | -6.5 | 6.5 | 0.0 | — | |
| + Provisions — Non-current | 1.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -19.1 | -19.4 | -34.6 | -15.5 | |
| + Total Adjustments (incl. Working Capital) | 21.3 | 16.6 | 11.8 | — | |
| Cash from Operations (pre-tax) | 2.1 | -2.8 | -22.8 | — | |
| Cash from Operating Activities | 2.1 | -2.8 | -22.8 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | -0.7 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 7.8 | 0.0 | — | |
| + Interest Received — Investing | 0.2 | 0.4 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | -1.2 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | -0.4 | 8.2 | 0.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Other Equity Instruments | 0.0 | 1.8 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 5.3 | 0.0 | — | |
| + Interest Paid | 1.9 | 2.7 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.5 | 0.0 | — | |
| Cash from Financing Activities | -1.9 | -5.7 | 0.0 | — | |
| Net Changes in Cash (pre-FX) | -0.2 | -0.3 | -22.8 | — | |
| Net Changes in Cash | -0.2 | -0.3 | -22.8 | — | |
| Closing Cash | 0.6 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.2 | 6.3 | -28.4 | -8.7 | |
| EBITDA Margin % | 2.08 | 4.40 | -112.98 | -137.17 | |
| Free Cash Flow (CFO − Capex) | 2.8 | -2.8 | -22.8 | -22.8 | |
| Free Cash Flow to Equity | — | -25.0 | -15.6 | — | |
| Free Cash Flow per Basic Share | 0.56 | -0.56 | -4.56 | -4.56 | |
| Cash Flow to Net Income | -0.10 | 0.19 | 0.67 | — | |
| Cash Paid for Interest | 1.9 | 2.7 | 0.0 | — | |