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 | 12.7 | 8.1 | 6.6 | — | |
| + Finance Costs | 5.0 | 4.3 | 4.0 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.1 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | 0.1 | — | |
| + Other Reconciling Items | 1.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 17.6 | -9.6 | 0.7 | — | |
| + Trade Receivables — Current | 3.9 | 1.7 | 5.7 | — | |
| + Other Financial Assets — Current | -1.4 | -0.1 | 0.0 | — | |
| + Other Financial Assets — Non-current | -0.0 | 0.0 | -0.1 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -11.0 | -2.6 | -14.4 | — | |
| + Other Current Liabilities | -0.8 | -0.4 | -1.5 | — | |
| + Provisions — Current | 0.2 | 0.8 | 1.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -15.9 | -5.5 | 0.9 | -2.3 | |
| + Total Adjustments (incl. Working Capital) | 27.1 | 2.4 | 2.2 | — | |
| Cash from Operations (pre-tax) | 11.2 | -3.1 | 3.1 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | 0.1 | — | |
| + Income Taxes Paid | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | 11.2 | -3.1 | 3.1 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | -0.1 | 1.1 | -0.2 | — | |
| + Acq of Intangibles under Development | 0.0 | 0.0 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.0 | 0.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.6 | 0.0 | -0.2 | — | |
| Cash from Investing Activities | 0.8 | -1.2 | -0.1 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 5.4 | 0.0 | 0.6 | — | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 12.2 | — | |
| + Proceeds from Borrowings | 0.0 | 11.6 | 0.0 | — | |
| + Repayment of Borrowings | 10.7 | 4.4 | 5.6 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.1 | 0.0 | — | |
| + Payment of Finance Lease Liabilities | 0.4 | — | — | — | |
| + Interest Paid | 5.0 | 4.3 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | -1.5 | 1.6 | -10.5 | — | |
| Cash from Financing Activities | -12.1 | 4.4 | -3.3 | — | |
| Net Changes in Cash (pre-FX) | -0.2 | 0.0 | -0.3 | — | |
| Net Changes in Cash | -0.2 | 0.0 | -0.3 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 1.6 | 6.6 | -1.0 | -4.2 | |
| EBITDA Margin % | 1.33 | 8.78 | -1.61 | -8.25 | |
| Free Cash Flow (CFO − Capex) | 11.3 | -4.2 | 3.3 | 3.3 | |
| Free Cash Flow to Equity | — | -1.4 | -6.1 | — | |
| Free Cash Flow per Basic Share | 5.44 | -2.03 | 1.60 | 1.60 | |
| Price to Free Cash Flow | — | — | — | 8.64 | |
| Cash Flow to Net Income | -0.67 | 0.62 | 3.02 | — | |
| Cash Paid for Taxes | 0.0 | 0.0 | 0.0 | — | |
| Cash Paid for Interest | 5.0 | 4.3 | 0.0 | — | |