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 | 2.0 | 2.0 | 1.5 | — | |
| + Finance Costs | 0.5 | 0.5 | 0.4 | — | |
| + Interest Income | -1.0 | -0.7 | 0.7 | — | |
| + Dividend Income | 0.0 | 0.0 | 0.0 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -2.7 | — | |
| + Other Non-cash Items | -2.2 | 2.6 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | -0.0 | — | |
| + Other Reconciling Items | -4.7 | -3.1 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 6.1 | 3.9 | 10.3 | — | |
| + Trade Receivables — Current | -3.0 | 0.2 | 1.4 | — | |
| + Other Financial Assets — Current | 2.1 | -0.1 | -0.2 | — | |
| + Other Financial Assets — Non-current | 0.3 | 0.4 | 0.5 | — | |
| + Other Current Assets | 0.0 | -0.2 | 0.9 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -11.9 | 4.3 | -2.3 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | -0.5 | — | |
| + Other Current Liabilities | -0.5 | -0.6 | 0.0 | — | |
| + Other Non-current Liabilities | -0.3 | 0.0 | 0.0 | — | |
| + Provisions — Current | -0.1 | -0.0 | 0.0 | — | |
| + Provisions — Non-current | 0.0 | 0.5 | -1.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 5.4 | -4.1 | 0.6 | 2.8 | |
| + Total Adjustments (incl. Working Capital) | -12.6 | 9.8 | 9.0 | — | |
| Cash from Operations (pre-tax) | -7.2 | 5.7 | 9.6 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -7.9 | — | |
| + Income Taxes Paid | 0.2 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | -7.4 | 5.7 | 1.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.3 | — | |
| + Dividends Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 1.0 | 0.7 | 0.7 | — | |
| + Other Inflows / (Outflows) — Investing | 4.1 | -7.6 | 4.0 | — | |
| Cash from Investing Activities | 5.0 | -6.8 | 5.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 2.0 | 1.8 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 0.0 | 6.0 | — | |
| + Other Inflows / (Outflows) — Financing | -0.5 | -0.9 | -0.8 | — | |
| Cash from Financing Activities | 1.5 | 0.9 | -6.8 | — | |
| Net Changes in Cash (pre-FX) | -0.8 | -0.2 | -0.1 | — | |
| Net Changes in Cash | -0.8 | -0.2 | -0.1 | — | |
| Closing Cash | 0.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | -0.2 | -11.4 | -2.6 | -1.2 | |
| EBITDA Margin % | -0.37 | -27.08 | -6.12 | -3.07 | |
| Free Cash Flow (CFO − Capex) | -7.4 | 5.7 | 1.7 | 1.7 | |
| Free Cash Flow to Equity | — | 7.5 | -4.3 | — | |
| Free Cash Flow per Basic Share | -4.98 | 3.87 | 1.12 | 1.12 | |
| Price to Free Cash Flow | — | — | — | 64.48 | |
| Cash Flow to Net Income | -1.72 | 3.21 | 0.50 | — | |
| Cash Paid for Taxes | 0.2 | 0.0 | 0.0 | — | |