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 | 3.1 | 2.6 | 2.5 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | 0.0 | — | |
| + Finance Costs | 0.0 | 0.0 | -0.4 | — | |
| + Interest Income | 0.0 | 0.6 | 0.0 | — | |
| + Other Non-cash Items | -0.2 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 0.2 | -0.3 | -0.6 | — | |
| + Trade Receivables — Current | -1.3 | -0.1 | -0.5 | — | |
| + Other Financial Assets — Current | 0.0 | 0.4 | -0.5 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.3 | 0.0 | — | |
| + Other Current Assets | 0.0 | 0.0 | -0.0 | — | |
| + Other Non-current Assets | -0.2 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | -0.1 | 0.3 | 0.0 | — | |
| + Trade Payables — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | -0.0 | — | |
| + Other Current Liabilities | 0.0 | 0.0 | 0.6 | — | |
| + Provisions — Current | 0.0 | 0.0 | 2.6 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -1.1 | -3.6 | -3.7 | -3.5 | |
| + Total Adjustments (incl. Working Capital) | 1.3 | 3.6 | 3.9 | — | |
| Cash from Operations (pre-tax) | 0.3 | -0.0 | 0.3 | — | |
| + Interest Received — Operating | -0.4 | 0.0 | -0.5 | — | |
| + Interest Paid — Operating | 0.0 | 0.0 | -0.1 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -3.0 | 0.0 | — | |
| + Income Taxes Paid | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | -0.1 | -3.0 | -0.2 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.1 | 1.0 | 0.3 | — | |
| + Acq of Investment Property | 0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.4 | 0.6 | 0.5 | — | |
| + Other Inflows / (Outflows) — Investing | -0.1 | 2.7 | -0.2 | — | |
| Cash from Investing Activities | 0.2 | 2.2 | -0.0 | — | |
| Cash from Financing Activities | |||||
| + Payment of Lease Liabilities | 0.0 | -0.8 | 0.0 | — | |
| + Interest Paid | 0.0 | 0.0 | 0.1 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.2 | — | |
| Cash from Financing Activities | -0.0 | 0.8 | 0.2 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | -0.0 | -0.0 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | 0.0 | 0.9 | — | |
| Net Changes in Cash | 0.1 | -0.0 | 0.8 | — | |
| Closing Cash | 1.6 | — | — | — | |
| Reference Items | |||||
| EBITDA | 1.4 | -1.7 | -1.7 | -1.6 | |
| EBITDA Margin % | 7.26 | -10.83 | -13.48 | -14.62 | |
| Free Cash Flow (CFO − Capex) | -0.2 | -4.0 | -0.4 | -0.4 | |
| Free Cash Flow to Equity | — | -4.0 | -0.5 | — | |
| Free Cash Flow per Basic Share | -0.33 | -6.64 | -0.73 | -0.73 | |
| Cash Flow to Net Income | 0.10 | 0.85 | 0.04 | — | |
| Cash Paid for Taxes | 0.0 | 0.0 | 0.0 | — | |
| Cash Paid for Interest | 0.0 | 0.0 | 0.1 | — | |