In ₹ Crore except Per Share 12 Months Ending | FY21 31/03/2021 | FY22 31/03/2022 | FY23 31/03/2023 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 2.9 | 3.1 | 3.7 | |
| + Impairment Loss / (Reversal) | -0.0 | 0.0 | 0.0 | |
| + Finance Costs | 0.2 | 0.5 | 0.3 | |
| + Interest Income | — | -0.2 | -0.2 | |
| + Fair Value (Gains) / Losses | — | -0.1 | 0.0 | |
| + Other Non-cash Items | 0.6 | 0.3 | 0.2 | |
| + Other — Cash Effects are Investing / Financing | 1.5 | 3.1 | -0.1 | |
| Changes in Working Capital | ||||
| + Inventories | 0.5 | -1.8 | -7.7 | |
| + Trade Receivables | 0.2 | — | — | |
| + Trade Receivables — Current | — | 0.6 | 1.6 | |
| + Other Financial Assets — Current | — | 0.2 | 0.5 | |
| + Other Current Assets | 0.0 | 2.0 | -1.1 | |
| + Trade Payables | 0.4 | — | — | |
| + Trade Payables — Current | — | -1.3 | 1.6 | |
| + Other Current Liabilities | 0.0 | 0.6 | 1.7 | |
| + Provisions | -3.4 | — | — | |
| + Provisions — Current | — | 0.0 | 0.0 | |
| Total Working Capital Changes | -2.2 | — | — | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 4.9 | -4.5 | 0.0 | |
| + Total Adjustments (incl. Working Capital) | 3.1 | 7.0 | 0.7 | |
| Cash from Operations (pre-tax) | 8.0 | 2.5 | 0.7 | |
| + Income Taxes Paid | 0.0 | 1.1 | 0.0 | |
| Cash from Operating — before Extraordinary Items | 8.0 | — | — | |
| Cash from Operating Activities | 8.0 | 1.5 | 0.7 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 2.7 | 4.2 | 0.9 | |
| + Acq of Intangible Assets | 1.3 | 0.0 | 0.0 | |
| + Disp of Fixed Assets | 0.0 | 0.4 | 0.0 | |
| + Acq of Intangibles under Development | — | 1.1 | 0.0 | |
| + Acq of Investment Property | — | 0.0 | 0.0 | |
| + Disp of Investment Property | — | 0.0 | 0.5 | |
| + Loans & Advances Repaid | 0.0 | 0.0 | 0.7 | |
| + Interest Received — Investing | 0.0 | 0.2 | 0.2 | |
| + Other Inflows / (Outflows) — Investing | -0.1 | -1.0 | -0.0 | |
| Cash from Investing — before Extraordinary Items | -4.1 | — | — | |
| Cash from Investing Activities | -4.1 | -5.7 | 0.5 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 0.0 | 3.7 | 0.0 | |
| + Repayment of Borrowings | 5.4 | 0.0 | 0.7 | |
| + Payment of Lease Liabilities | — | 0.3 | 0.1 | |
| + Interest Paid | 0.2 | 0.5 | 0.3 | |
| + Income Taxes (Paid) / Refund — Financing | 1.3 | 0.0 | 0.0 | |
| Cash from Financing — before Extraordinary Items | -6.8 | — | — | |
| Cash from Financing Activities | -6.8 | 3.0 | -1.2 | |
| Net Changes in Cash (pre-FX) | -2.9 | -1.3 | 0.0 | |
| Net Changes in Cash | -2.9 | -1.3 | 0.0 | |
| Closing Cash | 2.3 | 0.3 | 0.3 | |
| Reference Items | ||||
| EBITDA | 7.8 | 1.8 | 3.5 | |
| EBITDA Margin % | 14.53 | 4.50 | 7.68 | |
| Free Cash Flow (CFO − Capex) | 4.0 | -2.7 | -0.2 | |
| Free Cash Flow per Basic Share | 38.80 | -26.64 | -1.50 | |
| Cash Flow to Net Income | 80,189.00 | -0.41 | -3.08 | |
| Cash Paid for Taxes | 0.0 | 1.1 | 0.0 | |
| Cash Paid for Interest | 0.2 | 0.5 | 0.3 | |