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 | 0.2 | 0.2 | 0.2 | — | |
| + Finance Costs | 5.3 | 5.3 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -11.0 | -49.4 | 26.8 | — | |
| + Trade Receivables — Current | 0.0 | 13.3 | -63.3 | — | |
| + Trade Receivables — Non-current | -13.4 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -0.4 | 0.5 | 30.3 | — | |
| + Provisions — Non-current | -2.3 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 8.5 | 11.4 | 13.5 | 14.4 | |
| + Total Adjustments (incl. Working Capital) | -21.6 | -30.2 | -6.0 | — | |
| Cash from Operations (pre-tax) | -13.1 | -18.8 | 7.5 | — | |
| + Interest Paid — Operating | 5.3 | 5.3 | 0.0 | — | |
| + Income Taxes Paid | 0.0 | 2.9 | 3.7 | — | |
| Cash from Operating Activities | -18.4 | -27.0 | 3.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.5 | 7.2 | — | |
| Cash from Investing Activities | -0.0 | -0.5 | -7.2 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 45.1 | 6.8 | — | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 1.7 | — | |
| + Proceeds from Borrowings | 23.1 | -18.0 | 0.0 | — | |
| + Repayment of Borrowings | 1.3 | 0.0 | 7.7 | — | |
| Cash from Financing Activities | 21.9 | 27.1 | 0.7 | — | |
| Net Changes in Cash (pre-FX) | 3.4 | -0.3 | -2.6 | — | |
| Net Changes in Cash | 3.4 | -0.3 | -2.6 | — | |
| Closing Cash | 3.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | 12.2 | 14.1 | 15.2 | 16.0 | |
| EBITDA Margin % | 2.71 | 2.42 | 2.23 | 2.02 | |
| Free Cash Flow (CFO − Capex) | -18.4 | -27.5 | -3.3 | -3.3 | |
| Free Cash Flow to Equity | — | -44.8 | -11.0 | — | |
| Free Cash Flow per Basic Share | -2.09 | -3.11 | -0.38 | -0.38 | |
| Cash Flow to Net Income | -2.94 | -3.20 | 0.39 | — | |
| Cash Paid for Taxes | 0.0 | 2.9 | 3.7 | — | |