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 | 1.8 | 2.0 | 1.9 | — | |
| + Finance Costs | 0.0 | 7.8 | 6.0 | — | |
| + Unrealised FX (Gain) / Loss | -0.0 | -0.0 | 0.0 | — | |
| + Other Reconciling Items | -0.0 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -92.2 | -65.4 | -66.5 | — | |
| + Trade Receivables — Current | -0.4 | -0.1 | 0.3 | — | |
| + Other Current Assets | -15.2 | 4.7 | 10.6 | — | |
| + Other Non-current Assets | 0.7 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -0.7 | -11.9 | 3.1 | — | |
| + Other Financial Liabilities — Current | 6.9 | 1.1 | 0.0 | — | |
| + Other Current Liabilities | -2.4 | 0.0 | 3.1 | — | |
| + Provisions — Current | 0.0 | 0.0 | 0.2 | — | |
| + Provisions — Non-current | 0.0 | 0.1 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 44.5 | 59.4 | 85.1 | 89.1 | |
| + Total Adjustments (incl. Working Capital) | -101.6 | -61.7 | -41.3 | — | |
| Cash from Operations (pre-tax) | -57.0 | -2.3 | 43.8 | — | |
| + Interest Received — Operating | -0.4 | -0.7 | -0.0 | — | |
| + Interest Paid — Operating | -17.2 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | -0.0 | -0.0 | -0.4 | — | |
| + Income Taxes Paid | 12.3 | 19.6 | 15.9 | — | |
| Cash from Operating Activities | -52.6 | -22.6 | 27.5 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.7 | 0.4 | 1.9 | — | |
| + Disp of Fixed Assets | 0.0 | 0.1 | 0.8 | — | |
| + Acq of Other Long-term Assets | 0.0 | 0.0 | 0.1 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.0 | 0.1 | — | |
| + Interest Received — Investing | 0.4 | 0.7 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | -1.5 | 0.2 | -0.8 | — | |
| Cash from Investing Activities | -2.8 | 0.6 | -1.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 33.5 | 0.0 | 22.1 | — | |
| + Proceeds from Other Equity Instruments | 125.3 | 42.5 | 0.0 | — | |
| + Repayment of Borrowings | 55.7 | 37.7 | 33.5 | — | |
| + Payment of Lease Liabilities | 1.0 | 1.3 | 0.2 | — | |
| + Interest Paid | 17.2 | 0.0 | 5.3 | — | |
| + Other Inflows / (Outflows) — Financing | 0.4 | -7.1 | 0.0 | — | |
| Cash from Financing Activities | 85.4 | -3.6 | -16.9 | — | |
| Net Changes in Cash (pre-FX) | 30.0 | -25.6 | 8.7 | — | |
| Net Changes in Cash | 30.0 | -25.6 | 8.7 | — | |
| Closing Cash | 32.7 | — | — | — | |
| Reference Items | |||||
| EBITDA | 63.3 | 68.4 | 87.0 | 90.6 | |
| EBITDA Margin % | 15.20 | 14.80 | 17.77 | 17.77 | |
| Free Cash Flow (CFO − Capex) | -54.3 | -23.0 | 25.6 | 25.6 | |
| Free Cash Flow to Equity | — | -60.7 | -13.2 | — | |
| Free Cash Flow per Basic Share | -0.54 | -0.23 | 0.26 | 0.26 | |
| Price to Free Cash Flow | — | — | — | 62.64 | |
| Cash Flow to Net Income | -1.63 | -0.52 | 0.43 | — | |
| Cash Paid for Taxes | 12.3 | 19.6 | 15.9 | — | |
| Cash Paid for Interest | 17.2 | 0.0 | 5.3 | — | |