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 | 0.5 | 0.4 | 0.4 | — | |
| + Finance Costs | 0.0 | 1.1 | 1.9 | — | |
| + Interest Income | -0.0 | 0.0 | -0.1 | — | |
| + Fair Value (Gains) / Losses | -0.0 | -0.5 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.1 | -0.1 | — | |
| Changes in Working Capital | |||||
| + Inventories | -8.1 | -32.1 | 1.5 | — | |
| + Trade Receivables — Current | 12.8 | 2.2 | -0.7 | — | |
| + Other Current Assets | 8.4 | -2.9 | -0.1 | — | |
| + Other Non-current Assets | -0.4 | -0.1 | 0.5 | — | |
| + Trade Payables — Current | 6.7 | 7.8 | -14.3 | — | |
| + Other Financial Liabilities — Current | 1.0 | 0.1 | 0.2 | — | |
| + Other Financial Liabilities — Non-current | -0.0 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | 0.0 | 0.5 | 9.5 | — | |
| + Provisions — Current | -0.3 | 0.0 | 0.0 | — | |
| + Provisions — Non-current | 0.0 | 0.0 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 15.5 | 11.5 | 9.4 | 6.5 | |
| + Total Adjustments (incl. Working Capital) | 20.5 | -23.4 | -1.4 | — | |
| Cash from Operations (pre-tax) | 35.9 | -11.9 | 8.0 | — | |
| + Income Taxes Paid | 3.5 | 4.2 | 2.6 | — | |
| Cash from Operating Activities | 32.4 | -16.1 | 5.4 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 5.9 | 2.2 | 1.9 | — | |
| + Disp of Fixed Assets | 0.0 | 0.2 | 0.1 | — | |
| + Acq of Investment Property | 0.0 | 19.4 | 9.6 | — | |
| + Disp of Investment Property | 0.0 | 19.8 | 9.7 | — | |
| + Acq of Other Long-term Assets | 0.0 | -0.1 | 0.0 | — | |
| + Purchase of Investments (Equity / Debt) | 3.0 | 0.0 | 0.0 | — | |
| + Sale of Investments (Equity / Debt) | 3.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.1 | — | |
| Cash from Investing Activities | -5.9 | -1.5 | -1.6 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 18.8 | 0.8 | — | |
| + Repayment of Borrowings | 25.4 | 0.2 | 2.4 | — | |
| + Payment of Lease Liabilities | 0.1 | 0.1 | 0.1 | — | |
| + Interest Paid | 1.0 | 1.0 | 1.7 | — | |
| Cash from Financing Activities | -26.5 | 17.6 | -3.4 | — | |
| Net Changes in Cash (pre-FX) | 0.0 | -0.1 | 0.4 | — | |
| Net Changes in Cash | 0.0 | -0.1 | 0.4 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 16.6 | 12.4 | 11.4 | 8.4 | |
| EBITDA Margin % | 6.77 | 4.64 | 2.98 | 2.20 | |
| Free Cash Flow (CFO − Capex) | 26.5 | -18.4 | 3.5 | 3.5 | |
| Free Cash Flow to Equity | — | -0.7 | 0.2 | — | |
| Free Cash Flow per Basic Share | 0.71 | -0.49 | 0.09 | 0.09 | |
| Price to Free Cash Flow | — | — | — | 42.54 | |
| Cash Flow to Net Income | 2.89 | -1.92 | 0.80 | — | |
| Cash Paid for Taxes | 3.5 | 4.2 | 2.6 | — | |
| Cash Paid for Interest | 1.0 | 1.0 | 1.7 | — | |