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 | 2.9 | 3.0 | 3.1 | — | |
| + Interest Income | 0.0 | 0.0 | -0.1 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.6 | -0.6 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.1 | 0.1 | 0.0 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | 0.2 | — | |
| Changes in Working Capital | |||||
| + Inventories | 3.4 | -10.4 | -3.3 | — | |
| + Trade Receivables — Current | -13.6 | -7.0 | 0.0 | — | |
| + Trade Receivables — Non-current | 0.0 | 0.0 | -25.1 | — | |
| + Other Financial Assets — Current | 0.3 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.0 | -0.0 | — | |
| + Other Current Assets | 0.3 | -4.0 | -0.0 | — | |
| + Other Non-current Assets | 0.0 | 0.0 | -2.8 | — | |
| + Trade Payables — Current | 0.5 | 3.2 | 14.6 | — | |
| + Other Financial Liabilities — Current | 0.0 | 3.8 | 0.0 | — | |
| + Other Current Liabilities | -0.0 | 7.1 | 1.8 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | 4.7 | — | |
| + Provisions — Current | -0.1 | 0.0 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 11.3 | 13.5 | 18.1 | 19.0 | |
| + Total Adjustments (incl. Working Capital) | -5.6 | -4.7 | -7.1 | — | |
| Cash from Operations (pre-tax) | 5.7 | 8.8 | 10.9 | — | |
| + Interest Received — Operating | -0.1 | -0.1 | 0.0 | — | |
| + Income Taxes Paid | 3.2 | 3.8 | 5.1 | — | |
| Cash from Operating Activities | 2.4 | 4.9 | 5.9 | — | |
| Cash from Investing Activities | |||||
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.1 | — | |
| + Acq of Investment Property | 0.1 | 0.1 | 0.4 | — | |
| + Loans & Advances Repaid | 0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.1 | 0.1 | 0.1 | — | |
| + Other Inflows / (Outflows) — Investing | -2.7 | -3.5 | -4.3 | — | |
| Cash from Investing Activities | -2.7 | -3.5 | -4.5 | — | |
| Cash from Financing Activities | |||||
| + Payment of Lease Liabilities | 0.5 | 0.5 | 0.6 | — | |
| Cash from Financing Activities | -0.5 | -0.5 | -0.6 | — | |
| Net Changes in Cash (pre-FX) | -0.7 | 0.9 | 0.8 | — | |
| Net Changes in Cash | -0.7 | 0.9 | 0.8 | — | |
| Closing Cash | 0.2 | — | — | — | |
| Reference Items | |||||
| EBITDA | 12.9 | 15.0 | 17.0 | 17.5 | |
| EBITDA Margin % | 8.91 | 9.94 | 8.25 | 7.37 | |
| Free Cash Flow (CFO − Capex) | 2.4 | 4.9 | 5.9 | 5.9 | |
| Free Cash Flow to Equity | — | 11.5 | 10.0 | — | |
| Free Cash Flow per Basic Share | 864.88 | 1,735.50 | 2,083.90 | 2,083.90 | |
| Price to Free Cash Flow | — | — | — | 0.02 | |
| Cash Flow to Net Income | 0.29 | 0.48 | 0.45 | — | |
| Cash Paid for Taxes | 3.2 | 3.8 | 5.1 | — | |