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 | 1.7 | 2.2 | 2.4 | — | |
| + Impairment Loss / (Reversal) | -33.5 | 0.0 | 0.0 | — | |
| + Finance Costs | 0.3 | 0.0 | 3.0 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | 1.6 | — | |
| Changes in Working Capital | |||||
| + Inventories | -4.0 | 0.5 | 1.2 | — | |
| + Trade Receivables — Current | 44.9 | -11.2 | -3.6 | — | |
| + Other Financial Assets — Current | 0.0 | 0.0 | -98.9 | — | |
| + Other Current Assets | 51.3 | -117.2 | 5.4 | — | |
| + Other Non-current Assets | -0.2 | -3.1 | -1.3 | — | |
| + Other Bank Balances | 0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -19.1 | -15.8 | -12.5 | — | |
| + Other Current Liabilities | -22.6 | 46.4 | -1.2 | — | |
| + Provisions — Current | 0.9 | 5.1 | -0.6 | — | |
| + Provisions — Non-current | 0.0 | -0.0 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 13.0 | 20.1 | 28.5 | 32.2 | |
| + Total Adjustments (incl. Working Capital) | 19.6 | -93.0 | -104.3 | — | |
| Cash from Operations (pre-tax) | 32.7 | -73.0 | -75.8 | — | |
| + Interest Received — Operating | -2.4 | 0.0 | -14.6 | — | |
| + Income Taxes Paid | 3.3 | 5.0 | 7.6 | — | |
| Cash from Operating Activities | 26.9 | -78.0 | -98.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 3.9 | 0.0 | 5.2 | — | |
| + Disp of Fixed Assets | 0.0 | -4.4 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.0 | -7.7 | -7.8 | — | |
| + Loans & Advances Made | -0.4 | 0.0 | 0.0 | — | |
| + Loans & Advances Repaid | 0.0 | 7.4 | 0.6 | — | |
| + Interest Received — Investing | 2.4 | 0.0 | 14.6 | — | |
| + Income Taxes (Paid) / Refund — Investing | 0.0 | 0.0 | 0.2 | — | |
| + Other Inflows / (Outflows) — Investing | -3.8 | -6.2 | -0.6 | — | |
| Cash from Investing Activities | -4.9 | 4.5 | 17.1 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 103.4 | 0.0 | — | |
| + Proceeds from Borrowings | 0.0 | -0.1 | 3.0 | — | |
| + Repayment of Borrowings | 25.5 | 0.0 | -70.8 | — | |
| + Interest Paid | 0.3 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -28.0 | -3.0 | — | |
| Cash from Financing Activities | -25.7 | 75.2 | 70.8 | — | |
| Net Changes in Cash (pre-FX) | -3.7 | 1.8 | -10.1 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | 11.8 | 0.0 | — | |
| Net Changes in Cash | -3.7 | 13.5 | -10.1 | — | |
| Closing Cash | 1.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | 15.8 | 16.3 | 19.4 | 21.5 | |
| EBITDA Margin % | 3.36 | 3.22 | 3.58 | 3.90 | |
| Free Cash Flow (CFO − Capex) | 23.0 | -78.0 | -103.2 | -103.2 | |
| Free Cash Flow to Equity | — | -76.5 | -29.4 | — | |
| Free Cash Flow per Basic Share | 3.86 | -13.06 | -17.28 | -17.28 | |
| Cash Flow to Net Income | 2.77 | -5.17 | -4.64 | — | |
| Cash Paid for Taxes | 3.3 | 5.0 | 7.6 | — | |
| Cash Paid for Interest | 0.3 | 0.0 | 0.0 | — | |