In ₹ Crore except Per Share 12 Months Ending | FY25 31/03/2025 | FY26 31/03/2026 | Last 12M 30/06/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 3.3 | 4.3 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.7 | — | |
| + Finance Costs | 0.0 | 0.6 | — | |
| + Interest Income | 0.0 | -4.3 | — | |
| + Dividend Income | 0.0 | -0.0 | — | |
| + Fair Value (Gains) / Losses | 0.1 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | -1.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -0.3 | — | |
| + Other Reconciling Items | -0.8 | 0.9 | — | |
| Changes in Working Capital | ||||
| + Inventories | -12.2 | 8.4 | — | |
| + Trade Receivables — Current | 0.0 | -9.6 | — | |
| + Trade Receivables — Non-current | 5.7 | 0.0 | — | |
| + Other Financial Assets — Current | 0.0 | 2.9 | — | |
| + Other Financial Assets — Non-current | 0.5 | -2.9 | — | |
| + Other Current Assets | 0.1 | -6.2 | — | |
| + Other Non-current Assets | 44.7 | 0.0 | — | |
| + Trade Payables — Current | -1.3 | -1.5 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | — | |
| + Other Current Liabilities | -6.0 | -4.6 | — | |
| + Provisions — Current | 0.3 | 0.0 | — | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 55.3 | 19.6 | 11.7 | |
| + Total Adjustments (incl. Working Capital) | 34.5 | -12.6 | — | |
| Cash from Operations (pre-tax) | 89.9 | 7.0 | — | |
| + Interest Received — Operating | -3.3 | 0.0 | — | |
| + Interest Paid — Operating | -0.9 | 0.0 | — | |
| + Income Taxes Paid | 14.8 | 4.5 | — | |
| Cash from Operating Activities | 72.5 | 2.4 | — | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 1.8 | 7.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.4 | — | |
| + Acq of Intangibles under Development | 0.2 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.0 | 42.9 | — | |
| + Dividends Received — Investing | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 3.3 | 4.3 | — | |
| + Other Inflows / (Outflows) — Investing | -11.9 | 0.0 | — | |
| Cash from Investing Activities | -10.5 | -45.2 | — | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 0.0 | 5.0 | — | |
| + Repayment of Borrowings | 5.1 | 0.8 | — | |
| + Interest Paid | 0.9 | 0.6 | — | |
| + Dividends Paid | 1.2 | 1.2 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -1.1 | — | |
| Cash from Financing Activities | -7.1 | 1.3 | — | |
| Net Changes in Cash (pre-FX) | 54.9 | -41.5 | — | |
| + Effect of FX Rate Changes on Cash | -0.2 | -0.3 | — | |
| Net Changes in Cash | 54.7 | -41.7 | — | |
| Reference Items | ||||
| EBITDA | 54.6 | 22.2 | 14.1 | |
| EBITDA Margin % | 21.46 | 9.51 | 6.13 | |
| Free Cash Flow (CFO − Capex) | 70.7 | -4.6 | -4.6 | |
| Free Cash Flow to Equity | — | -1.0 | — | |
| Free Cash Flow per Basic Share | 28.75 | -1.86 | -1.86 | |
| Cash Flow to Net Income | 1.78 | 0.16 | — | |
| Cash Paid for Taxes | 14.8 | 4.5 | — | |
| Cash Paid for Interest | 0.9 | 0.6 | — | |