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 | 0.2 | 0.1 | 0.1 | — | |
| + Finance Costs | 0.0 | 0.0 | 1.2 | — | |
| + Interest Income | -0.0 | -0.2 | -0.9 | — | |
| + Unrealised FX (Gain) / Loss | 0.4 | 0.6 | 3.2 | — | |
| + Other Reconciling Items | 7.2 | 0.1 | 1.2 | — | |
| Changes in Working Capital | |||||
| + Inventories | 7.1 | -3.5 | 0.7 | — | |
| + Trade Receivables — Current | -10.5 | -1.9 | -14.6 | — | |
| + Other Financial Assets — Current | -0.5 | 0.0 | -0.1 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.4 | 0.0 | — | |
| + Other Current Assets | 0.0 | 0.9 | 0.0 | — | |
| + Other Non-current Assets | -0.1 | -1.9 | 2.4 | — | |
| + Trade Payables — Current | -12.5 | 10.0 | -0.6 | — | |
| + Other Financial Liabilities — Current | 0.0 | -0.1 | 0.2 | — | |
| + Other Current Liabilities | -0.1 | 0.1 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 5.3 | 2.9 | 0.2 | 2.3 | |
| + Total Adjustments (incl. Working Capital) | -8.8 | 4.6 | -7.3 | — | |
| Cash from Operations (pre-tax) | -3.5 | 7.5 | -7.0 | — | |
| + Interest Paid — Operating | -1.0 | -1.4 | 0.0 | — | |
| + Income Taxes Paid | 0.6 | -0.1 | 0.0 | — | |
| Cash from Operating Activities | -3.0 | 9.1 | -7.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.1 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 0.2 | 0.9 | — | |
| Cash from Investing Activities | 0.1 | 0.2 | 0.9 | — | |
| Cash from Financing Activities | |||||
| + Repayment of Borrowings | 0.0 | 0.9 | 0.6 | — | |
| + Payment of Finance Lease Liabilities | -4.8 | — | — | — | |
| + Interest Paid | 1.0 | 1.4 | 1.2 | — | |
| Cash from Financing Activities | 3.7 | -2.4 | -1.8 | — | |
| Net Changes in Cash (pre-FX) | 0.8 | 6.9 | -8.0 | — | |
| Net Changes in Cash | 0.8 | 6.9 | -8.0 | — | |
| Closing Cash | 8.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | -0.6 | 4.2 | 2.1 | 1.7 | |
| EBITDA Margin % | -0.77 | 4.59 | 2.65 | 2.33 | |
| Free Cash Flow (CFO − Capex) | -3.0 | 9.1 | -7.0 | -7.0 | |
| Free Cash Flow to Equity | — | 6.7 | -8.8 | — | |
| Free Cash Flow per Basic Share | -1.16 | 3.44 | -2.67 | -2.67 | |
| Cash Flow to Net Income | -0.58 | 3.44 | -34.04 | — | |
| Cash Paid for Taxes | 0.6 | -0.1 | 0.0 | — | |
| Cash Paid for Interest | 1.0 | 1.4 | 1.2 | — | |