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 | 3.7 | 3.0 | 3.7 | |
| + Finance Costs | 0.1 | 0.4 | 0.9 | |
| + Interest Income | -0.5 | -0.4 | -0.2 | |
| + Other — Cash Effects are Investing / Financing | -0.4 | -0.4 | -0.5 | |
| + Other Reconciling Items | -0.0 | -0.0 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -0.4 | -0.6 | -0.0 | |
| + Trade Receivables — Current | -0.1 | -0.1 | 0.1 | |
| + Other Financial Assets — Non-current | 0.0 | -0.0 | -0.2 | |
| + Other Current Assets | -0.2 | 0.2 | -0.2 | |
| + Other Non-current Assets | -0.6 | 0.0 | -0.8 | |
| + Other Bank Balances | 0.0 | 2.2 | 0.1 | |
| + Trade Payables — Current | 0.3 | -0.1 | -0.1 | |
| + Trade Payables — Non-current | 0.1 | -0.1 | 0.0 | |
| + Other Financial Liabilities — Current | 0.0 | 0.2 | 0.7 | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | -0.0 | |
| + Other Current Liabilities | 0.8 | -0.1 | -0.0 | |
| + Other Non-current Liabilities | -0.0 | 0.0 | 0.0 | |
| + Provisions — Current | 0.0 | -0.1 | -0.0 | |
| + Provisions — Non-current | -0.1 | 0.0 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 4.0 | 1.4 | -0.1 | |
| + Total Adjustments (incl. Working Capital) | 2.7 | 4.2 | 3.5 | |
| Cash from Operations (pre-tax) | 6.7 | 5.6 | 3.4 | |
| + Income Taxes Paid | 1.0 | 0.6 | 0.3 | |
| Cash from Operating Activities | 5.7 | 4.9 | 3.1 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 5.6 | 4.8 | 13.0 | |
| + Disp of Fixed Assets | 0.1 | 0.0 | 0.0 | |
| + Interest Received — Investing | 0.5 | 0.4 | 0.2 | |
| + Other Inflows / (Outflows) — Investing | 0.4 | 0.4 | 0.5 | |
| Cash from Investing Activities | -4.6 | -4.0 | -12.4 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 0.0 | 0.0 | 15.0 | |
| + Repayment of Borrowings | 0.0 | 0.0 | 3.6 | |
| + Payment of Lease Liabilities | 2.3 | 1.2 | 1.6 | |
| + Interest Paid | 0.1 | 0.4 | 0.8 | |
| + Dividends Paid | 1.0 | 0.0 | 0.0 | |
| Cash from Financing Activities | -3.4 | -1.6 | 9.0 | |
| Net Changes in Cash (pre-FX) | -2.4 | -0.6 | -0.2 | |
| Net Changes in Cash | -2.4 | -0.6 | -0.2 | |
| Closing Cash | 6.9 | — | — | |
| Reference Items | ||||
| EBITDA | 6.5 | 3.4 | 3.4 | |
| EBITDA Margin % | 13.55 | 6.93 | 6.30 | |
| Free Cash Flow (CFO − Capex) | 0.0 | 0.1 | -9.9 | |
| Free Cash Flow to Equity | — | -0.2 | 0.7 | |
| Free Cash Flow per Basic Share | 0.02 | 0.06 | -4.76 | |
| Cash Flow to Net Income | 1.95 | 6.69 | 39.03 | |
| Cash Paid for Taxes | 1.0 | 0.6 | 0.3 | |
| Cash Paid for Interest | 0.1 | 0.4 | 0.8 | |