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 | 3.2 | 2.3 | 1.5 | — | |
| + Finance Costs | 1.4 | 1.1 | 1.1 | — | |
| + Interest Income | -0.0 | -0.0 | 0.0 | — | |
| + Fair Value (Gains) / Losses | -0.2 | 2.2 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | -3.3 | -0.1 | — | |
| + Other Reconciling Items | -1.4 | 0.5 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -9.4 | -8.3 | -8.5 | — | |
| + Trade Receivables — Current | -3.0 | 0.2 | -8.5 | — | |
| + Other Financial Assets — Current | 0.0 | 0.1 | 0.5 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.8 | 0.0 | — | |
| + Other Current Assets | 0.0 | 0.0 | -1.8 | — | |
| + Other Non-current Assets | -0.5 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | 2.3 | -2.6 | 1.8 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | -0.4 | — | |
| + Other Current Liabilities | 0.0 | -2.3 | -3.4 | — | |
| + Other Non-current Liabilities | 3.6 | 0.0 | 0.0 | — | |
| + Provisions — Current | 0.0 | 0.1 | 0.2 | — | |
| + Provisions — Non-current | 0.1 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 7.2 | 7.8 | 6.0 | 7.0 | |
| + Total Adjustments (incl. Working Capital) | -4.0 | -10.8 | -17.8 | — | |
| Cash from Operations (pre-tax) | 3.2 | -3.0 | -11.7 | — | |
| + Income Taxes Paid | 0.9 | 1.9 | 2.3 | — | |
| Cash from Operating Activities | 2.3 | -5.0 | -14.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.0 | 0.0 | 4.8 | — | |
| + Disp of Fixed Assets | -0.0 | -0.4 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.0 | 0.0 | 0.0 | — | |
| + Dividends Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.1 | — | |
| + Income Taxes (Paid) / Refund — Investing | 0.0 | 0.0 | 2.3 | — | |
| + Other Inflows / (Outflows) — Investing | -7.9 | -2.5 | 8.8 | — | |
| Cash from Investing Activities | -8.8 | -2.9 | 1.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 15.8 | 0.0 | — | |
| + Proceeds from Other Equity Instruments | 5.3 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 5.2 | -5.0 | 11.5 | — | |
| + Payment of Lease Liabilities | 2.1 | 0.0 | 0.0 | — | |
| + Interest Paid | 1.4 | 1.1 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -1.6 | -1.1 | — | |
| Cash from Financing Activities | 7.0 | 8.0 | 10.5 | — | |
| Net Changes in Cash (pre-FX) | 0.4 | 0.1 | -1.7 | — | |
| Net Changes in Cash | 0.4 | 0.1 | -1.7 | — | |
| Closing Cash | 0.7 | — | — | — | |
| Reference Items | |||||
| EBITDA | 10.0 | 7.8 | 7.3 | 8.5 | |
| EBITDA Margin % | 18.24 | 12.27 | 9.97 | 10.59 | |
| Free Cash Flow (CFO − Capex) | 1.3 | -5.0 | -18.8 | -18.8 | |
| Free Cash Flow to Equity | — | -13.9 | -7.3 | — | |
| Free Cash Flow per Basic Share | 0.08 | -0.29 | -1.09 | -1.09 | |
| Cash Flow to Net Income | 0.43 | -0.85 | -3.22 | — | |
| Cash Paid for Taxes | 0.9 | 1.9 | 2.3 | — | |
| Cash Paid for Interest | 1.4 | 1.1 | 0.0 | — | |