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 | 1.5 | 0.6 | 1.1 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | 0.0 | — | |
| + Finance Costs | 1.8 | 1.0 | 0.0 | — | |
| + Interest Income | 0.0 | 0.1 | 0.0 | — | |
| + Other Non-cash Items | -2.9 | 5.9 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | -29.8 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 7.4 | 4.3 | -11.0 | — | |
| + Trade Receivables — Current | 3.1 | -19.0 | -4.0 | — | |
| + Other Financial Assets — Current | 0.0 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | -0.4 | 0.0 | 0.3 | — | |
| + Other Current Assets | -1.3 | -30.9 | 2.8 | — | |
| + Other Non-current Assets | 0.0 | 2.1 | 0.0 | — | |
| + Trade Payables — Current | 0.7 | 17.3 | 6.4 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | 5.7 | — | |
| + Other Current Liabilities | -3.3 | -22.3 | 1.1 | — | |
| + Other Non-current Liabilities | 0.0 | -9.6 | 0.3 | — | |
| + Provisions — Current | 0.0 | 0.0 | 0.0 | — | |
| + Provisions — Non-current | -0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -6.9 | 11.2 | 2.8 | 3.1 | |
| + Total Adjustments (incl. Working Capital) | 6.6 | -80.4 | 2.7 | — | |
| Cash from Operations (pre-tax) | -0.4 | -69.2 | 5.5 | — | |
| + Interest Received — Operating | 0.0 | 0.1 | -0.1 | — | |
| + Interest Paid — Operating | 0.0 | 1.0 | -0.3 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -3.3 | — | |
| + Income Taxes Paid | -0.4 | 2.6 | 1.0 | — | |
| Cash from Operating Activities | 0.1 | -72.7 | 1.5 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 1.3 | 5.7 | — | |
| + Disp of Fixed Assets | 0.0 | 35.7 | 0.3 | — | |
| + Acq of Other Long-term Assets | -0.0 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | 0.4 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 1.0 | 0.1 | 0.1 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -4.0 | 3.1 | — | |
| Cash from Investing Activities | 1.4 | 30.5 | -2.2 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 48.5 | 0.0 | — | |
| + Proceeds from Borrowings | 0.0 | -0.0 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 4.2 | 0.0 | — | |
| + Interest Paid | 1.8 | 0.9 | 0.2 | — | |
| + Income Taxes (Paid) / Refund — Financing | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.3 | -0.3 | 0.5 | — | |
| Cash from Financing Activities | -1.5 | 43.0 | 0.3 | — | |
| Net Changes in Cash (pre-FX) | -0.1 | 0.8 | -0.4 | — | |
| + Effect of FX Rate Changes on Cash | 0.0 | -0.1 | 0.0 | — | |
| Net Changes in Cash | -0.1 | 0.7 | -0.4 | — | |
| Closing Cash | 0.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | -6.4 | -4.9 | 1.6 | 3.7 | |
| EBITDA Margin % | -175.39 | -23.40 | 7.45 | 13.52 | |
| Free Cash Flow (CFO − Capex) | 0.1 | -74.0 | -4.3 | -4.3 | |
| Free Cash Flow to Equity | — | -81.4 | -1.6 | — | |
| Free Cash Flow per Basic Share | 0.01 | -10.07 | -0.58 | -0.58 | |
| Cash Flow to Net Income | -0.01 | -8.52 | 0.82 | — | |
| Cash Paid for Taxes | -0.4 | 2.6 | 1.0 | — | |
| Cash Paid for Interest | 1.8 | 0.9 | 0.2 | — | |