In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 0.3 | 0.2 | 0.2 | |
| + Finance Costs | 1.0 | 0.8 | 0.8 | |
| + Interest Income | -0.1 | 0.0 | 0.0 | |
| + Other Non-cash Items | 0.0 | 0.0 | -0.4 | |
| Changes in Working Capital | ||||
| + Inventories | -1.0 | -13.4 | 9.3 | |
| + Trade Receivables — Current | -0.1 | -5.7 | -16.3 | |
| + Other Financial Assets — Current | 0.0 | -0.0 | 0.0 | |
| + Other Financial Assets — Non-current | 0.1 | -0.0 | -0.0 | |
| + Other Current Assets | 0.0 | -1.0 | 0.8 | |
| + Trade Payables — Current | -0.1 | -0.5 | 1.0 | |
| + Other Financial Liabilities — Current | -0.0 | 0.0 | 0.2 | |
| + Other Current Liabilities | 0.0 | 0.0 | -0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 1.4 | 5.2 | 5.2 | |
| + Total Adjustments (incl. Working Capital) | 0.1 | -19.6 | -4.3 | |
| Cash from Operations (pre-tax) | 1.4 | -14.5 | 0.9 | |
| + Interest Received — Operating | 0.0 | -0.7 | -1.3 | |
| + Income Taxes Paid | 0.2 | 0.8 | 0.9 | |
| Cash from Operating Activities | 1.2 | -15.9 | -1.3 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.1 | 0.1 | |
| + Disp of Investment Property | 0.0 | 0.0 | 0.0 | |
| + Loans & Advances Repaid | 0.0 | 0.0 | -2.4 | |
| + Interest Received — Investing | 0.1 | 0.7 | 1.3 | |
| + Other Inflows / (Outflows) — Investing | 0.3 | -4.2 | -1.7 | |
| Cash from Investing Activities | 0.3 | -3.6 | -3.0 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | -0.4 | -0.2 | 0.8 | |
| + Repayment of Borrowings | 0.0 | 0.0 | 0.1 | |
| + Interest Paid | 0.0 | 0.8 | 0.8 | |
| + Other Inflows / (Outflows) — Financing | -1.0 | 34.9 | 0.0 | |
| Cash from Financing Activities | -1.4 | 33.8 | -0.2 | |
| Net Changes in Cash (pre-FX) | 0.2 | 14.3 | -4.4 | |
| Net Changes in Cash | 0.2 | 14.3 | -4.4 | |
| Closing Cash | 0.8 | — | — | |
| Reference Items | ||||
| EBITDA | 2.5 | 5.6 | 5.0 | |
| EBITDA Margin % | 5.00 | 8.49 | 6.35 | |
| Free Cash Flow (CFO − Capex) | 1.2 | -16.0 | -1.4 | |
| Free Cash Flow to Equity | — | -17.0 | -1.6 | |
| Free Cash Flow per Basic Share | 0.32 | -4.21 | -0.38 | |
| Cash Flow to Net Income | 1.20 | -3.90 | -0.34 | |
| Cash Paid for Taxes | 0.2 | 0.8 | 0.9 | |
| Cash Paid for Interest | 0.0 | 0.8 | 0.8 | |