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 | 2.8 | 2.6 | 2.9 | — | |
| + Finance Costs | 1.8 | 1.5 | 1.5 | — | |
| + Interest Income | -2.9 | -1.6 | -1.6 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | 0.0 | — | |
| + Unrealised FX (Gain) / Loss | -0.2 | -0.6 | -1.5 | — | |
| + Other Non-cash Items | -0.1 | -0.0 | -0.6 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -0.1 | 0.8 | — | |
| + Other Reconciling Items | 0.0 | -0.1 | -3.4 | — | |
| Changes in Working Capital | |||||
| + Inventories | 2.2 | 1.5 | -5.1 | — | |
| + Trade Receivables — Current | -1.9 | 3.9 | -3.4 | — | |
| + Trade Receivables — Non-current | 0.3 | 0.3 | -0.0 | — | |
| + Other Financial Assets — Current | -1.1 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | -1.1 | 0.3 | 0.0 | — | |
| + Other Current Assets | -1.3 | 1.7 | 4.5 | — | |
| + Other Non-current Assets | 0.0 | -7.2 | 8.2 | — | |
| + Trade Payables — Current | -1.7 | 0.4 | 1.8 | — | |
| + Trade Payables — Non-current | -0.0 | 0.0 | -0.0 | — | |
| + Other Financial Liabilities — Current | -0.0 | -0.0 | -0.0 | — | |
| + Other Current Liabilities | -0.6 | -0.3 | 0.7 | — | |
| + Other Non-current Liabilities | 0.7 | 1.4 | 0.0 | — | |
| + Provisions — Non-current | -0.3 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -1.8 | -1.1 | 0.7 | 0.7 | |
| + Total Adjustments (incl. Working Capital) | -3.5 | 3.3 | 4.9 | — | |
| Cash from Operations (pre-tax) | -5.3 | 2.2 | 5.6 | — | |
| + Income Taxes Paid | 0.2 | 0.2 | 0.4 | — | |
| Cash from Operating Activities | -5.6 | 2.0 | 5.2 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.4 | 0.3 | 0.5 | — | |
| + Disp of Fixed Assets | 0.5 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.3 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.1 | 4.1 | — | |
| + Interest Received — Investing | 2.6 | 1.6 | 1.6 | — | |
| + Other Inflows / (Outflows) — Investing | -1.4 | 1.6 | -4.1 | — | |
| Cash from Investing Activities | 1.8 | 3.1 | 1.1 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 5.5 | 0.0 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 3.4 | 3.8 | — | |
| + Interest Paid | 1.8 | 1.5 | 1.5 | — | |
| Cash from Financing Activities | 3.7 | -4.8 | -5.2 | — | |
| Net Changes in Cash (pre-FX) | -0.1 | 0.3 | 1.0 | — | |
| Net Changes in Cash | -0.1 | 0.3 | 1.0 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | -0.9 | -0.1 | -2.2 | -2.0 | |
| EBITDA Margin % | -2.34 | -0.31 | -7.07 | -6.68 | |
| Free Cash Flow (CFO − Capex) | -5.9 | 1.8 | 4.7 | 4.7 | |
| Free Cash Flow to Equity | — | -3.1 | -0.6 | — | |
| Free Cash Flow per Basic Share | -6.60 | 1.96 | 5.22 | 5.22 | |
| Price to Free Cash Flow | — | — | — | 7.07 | |
| Cash Flow to Net Income | 3.83 | -2.97 | 13.34 | — | |
| Cash Paid for Taxes | 0.2 | 0.2 | 0.4 | — | |
| Cash Paid for Interest | 1.8 | 1.5 | 1.5 | — | |