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 | 1.9 | 2.0 | 2.0 | — | |
| + Finance Costs | 2.5 | 3.1 | 3.9 | — | |
| + Interest Income | — | 0.2 | -0.0 | — | |
| + Fair Value (Gains) / Losses | — | 0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.1 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | 0.1 | — | |
| + Other Reconciling Items | -0.0 | -0.6 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -3.6 | -13.4 | -28.2 | — | |
| + Trade Receivables | -14.6 | — | — | — | |
| + Trade Receivables — Current | — | -13.5 | -3.8 | — | |
| + Other Financial Assets — Current | — | -0.2 | 0.3 | — | |
| + Other Current Assets | -2.7 | 0.0 | -3.7 | — | |
| + Other Non-current Assets | — | 1.8 | 0.0 | — | |
| + Trade Payables | 8.7 | — | — | — | |
| + Trade Payables — Current | — | -1.6 | 9.2 | — | |
| + Other Financial Liabilities — Current | — | -0.1 | 0.1 | — | |
| + Other Current Liabilities | 0.8 | 0.0 | 0.4 | — | |
| + Other Non-current Liabilities | — | 0.6 | 0.0 | — | |
| + Provisions | 0.0 | — | — | — | |
| + Provisions — Current | — | 0.1 | 0.0 | — | |
| Total Working Capital Changes | -11.3 | — | — | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 0.6 | 5.2 | 2.9 | 2.8 | |
| + Total Adjustments (incl. Working Capital) | -6.8 | -21.5 | -19.7 | — | |
| Cash from Operations (pre-tax) | -6.3 | -16.4 | -16.7 | — | |
| + Other Inflows / (Outflows) — Operating | -0.3 | -0.4 | 0.0 | — | |
| + Income Taxes Paid | 0.2 | 0.1 | 0.5 | — | |
| Cash from Operating — before Extraordinary Items | -6.8 | — | — | — | |
| Cash from Operating Activities | -6.8 | -16.9 | -17.2 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 5.8 | 0.8 | 0.9 | — | |
| + Acq of Intangible Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.2 | — | |
| + Disp of Investment Property | — | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 0.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.5 | 0.0 | -0.1 | — | |
| Cash from Investing — before Extraordinary Items | -5.4 | — | — | — | |
| Cash from Investing Activities | -5.4 | -0.5 | -0.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | — | 18.6 | 8.0 | — | |
| + Proceeds from Issue of Shares (unclassified) | 0.1 | — | — | — | |
| + Proceeds from Other Equity Instruments | 0.2 | 0.0 | 3.9 | — | |
| + Proceeds from Borrowings | 5.7 | 0.0 | 11.3 | — | |
| + Repayment of Borrowings | 0.0 | -3.0 | 0.0 | — | |
| + Payment of Lease Liabilities | — | 1.8 | 1.9 | — | |
| + Interest Paid | -2.5 | 2.2 | 3.2 | — | |
| + Other Inflows / (Outflows) — Financing | 0.4 | 0.0 | 0.0 | — | |
| Cash from Financing — before Extraordinary Items | 8.9 | — | — | — | |
| Cash from Financing Activities | 8.9 | 17.7 | 18.2 | — | |
| Net Changes in Cash (pre-FX) | -3.3 | 0.2 | 0.1 | — | |
| Net Changes in Cash | -3.3 | 0.2 | 0.1 | — | |
| Closing Cash | 0.3 | — | — | — | |
| Reference Items | |||||
| EBITDA | 4.3 | 9.1 | 8.7 | 9.1 | |
| EBITDA Margin % | 9.53 | 13.11 | 7.72 | 7.60 | |
| Free Cash Flow (CFO − Capex) | -12.6 | -17.7 | -18.2 | -18.2 | |
| Free Cash Flow to Equity | — | — | -10.0 | — | |
| Free Cash Flow per Basic Share | -6.62 | -9.27 | -9.53 | -9.53 | |
| Cash Flow to Net Income | -12.42 | -4.57 | -8.69 | — | |
| Cash Paid for Taxes | 0.2 | 0.1 | 0.5 | — | |
| Cash Paid for Interest | -2.5 | 2.2 | 3.2 | — | |