In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 1.4 | 0.6 | 1.3 | |
| + Finance Costs | 1.7 | 1.5 | 0.5 | |
| Changes in Working Capital | ||||
| + Inventories | -0.2 | 6.6 | -8.9 | |
| + Trade Receivables — Current | -3.9 | -3.9 | -23.5 | |
| + Trade Receivables — Non-current | 0.0 | -0.8 | 0.0 | |
| + Other Financial Assets — Current | -0.9 | 1.7 | -1.4 | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.0 | |
| + Other Current Assets | 2.1 | 0.4 | -2.6 | |
| + Trade Payables — Current | -2.2 | 0.7 | 13.8 | |
| + Other Financial Liabilities — Current | 0.5 | -0.4 | 0.8 | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 1.2 | |
| + Other Current Liabilities | 0.5 | 0.4 | 0.0 | |
| + Provisions — Current | 0.2 | 1.6 | 1.3 | |
| + Provisions — Non-current | 0.0 | 0.0 | 2.4 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 2.0 | 2.6 | 4.8 | |
| + Total Adjustments (incl. Working Capital) | -0.9 | 8.4 | -15.1 | |
| Cash from Operations (pre-tax) | 1.1 | 10.9 | -10.3 | |
| + Interest Received — Operating | 0.0 | 0.0 | -0.0 | |
| + Income Taxes Paid | 0.6 | 0.9 | 0.9 | |
| Cash from Operating Activities | 0.6 | 10.1 | -11.2 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 3.8 | 0.6 | 0.6 | |
| + Disp of Intangibles under Development | 0.0 | 0.0 | 0.0 | |
| + Disp of Investment Property | 0.4 | 0.0 | 0.2 | |
| + Loans & Advances Made | 0.0 | -0.0 | 0.0 | |
| + Interest Received — Investing | 0.0 | 0.1 | 0.0 | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | -0.1 | |
| Cash from Investing Activities | -3.4 | -0.5 | -0.5 | |
| Cash from Financing Activities | ||||
| + Proceeds from Issue of Shares | 0.0 | 0.0 | 0.0 | |
| + Proceeds from Borrowings | 4.3 | -8.0 | 0.0 | |
| + Repayment of Borrowings | 0.0 | 0.0 | -13.1 | |
| + Payment of Lease Liabilities | 0.0 | 0.1 | 0.0 | |
| + Interest Paid | 1.7 | 1.6 | 1.3 | |
| + Other Inflows / (Outflows) — Financing | 0.2 | 0.0 | -0.1 | |
| Cash from Financing Activities | 2.8 | -9.7 | 11.7 | |
| Net Changes in Cash (pre-FX) | 0.0 | -0.0 | 0.0 | |
| Net Changes in Cash | 0.0 | -0.0 | 0.0 | |
| Closing Cash | 0.1 | — | — | |
| Reference Items | ||||
| EBITDA | 5.0 | 4.4 | 6.6 | |
| EBITDA Margin % | 7.79 | 5.52 | 5.61 | |
| Free Cash Flow (CFO − Capex) | -3.2 | 9.5 | -11.8 | |
| Free Cash Flow to Equity | — | -0.0 | -0.0 | |
| Free Cash Flow per Basic Share | -0.56 | 1.65 | -2.06 | |
| Cash Flow to Net Income | 0.38 | 5.58 | -3.15 | |
| Cash Paid for Taxes | 0.6 | 0.9 | 0.9 | |
| Cash Paid for Interest | 1.7 | 1.6 | 1.3 | |