In ₹ Crore except Per Share 12 Months Ending | FY26 31/03/2026 | |
|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||
| + Depreciation & Amortisation | 0.4 | |
| + Finance Costs | 0.2 | |
| + Interest Income | 0.2 | |
| + Fair Value (Gains) / Losses | -0.1 | |
| + Other — Cash Effects are Investing / Financing | -0.2 | |
| + Other Reconciling Items | -1.9 | |
| Changes in Working Capital | ||
| + Inventories | -42.9 | |
| + Trade Receivables — Current | -7.5 | |
| + Other Financial Assets — Non-current | -0.1 | |
| + Other Current Assets | 27.0 | |
| + Trade Payables — Current | 25.6 | |
| + Other Financial Liabilities — Current | 1.2 | |
| + Other Current Liabilities | -36.4 | |
| + Provisions — Current | 0.1 | |
| + Provisions — Non-current | -0.3 | |
| Cash from Operating Activities | ||
| Profit Before Tax (per I/S) | 36.4 | |
| + Total Adjustments (incl. Working Capital) | -34.7 | |
| Cash from Operations (pre-tax) | 1.7 | |
| + Income Taxes Paid | 5.3 | |
| Cash from Operating Activities | -3.5 | |
| Cash from Investing Activities | ||
| + Acq of Fixed Assets (Capex) | -0.0 | |
| + Disp of Other Long-term Assets | 2.0 | |
| + Loans & Advances Repaid | 0.1 | |
| + Interest Received — Investing | 0.2 | |
| Cash from Investing Activities | 2.3 | |
| Cash from Financing Activities | ||
| + Payments — Change in Ownership of Subsidiaries | -0.1 | |
| + Proceeds from Borrowings | 2.3 | |
| + Payment of Lease Liabilities | -0.5 | |
| Cash from Financing Activities | 2.9 | |
| Net Changes in Cash (pre-FX) | 1.6 | |
| Net Changes in Cash | 1.6 | |
| Reference Items | ||
| EBITDA | 35.1 | |
| EBITDA Margin % | 18.54 | |
| Free Cash Flow (CFO − Capex) | -3.5 | |
| Free Cash Flow per Basic Share | -1.80 | |
| Cash Flow to Net Income | -0.12 | |
| Cash Paid for Taxes | 5.3 | |