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 | 0.7 | 0.6 | 0.4 | — | |
| + Finance Costs | 2.6 | 3.0 | 1.8 | — | |
| + Fair Value (Gains) / Losses | -0.0 | 6.6 | -0.2 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | -22.8 | — | |
| + Other Reconciling Items | 0.0 | 1.5 | 3.2 | — | |
| Changes in Working Capital | |||||
| + Inventories | 7.6 | -5.3 | -0.9 | — | |
| + Trade Receivables — Current | -2.1 | 0.1 | -5.7 | — | |
| + Other Financial Assets — Current | -8.3 | 0.1 | -0.1 | — | |
| + Other Financial Assets — Non-current | 2.7 | 0.0 | -0.2 | — | |
| + Other Non-current Assets | 0.0 | -0.7 | 0.0 | — | |
| + Other Bank Balances | 0.0 | 7.7 | -6.9 | — | |
| + Trade Payables — Current | 0.4 | -0.2 | -2.1 | — | |
| + Other Financial Liabilities — Current | -0.1 | 0.5 | -0.9 | — | |
| + Other Financial Liabilities — Non-current | -0.3 | 0.0 | -0.8 | — | |
| + Other Current Liabilities | 0.0 | -0.1 | 0.0 | — | |
| + Provisions — Current | -0.0 | -0.0 | 0.1 | — | |
| + Provisions — Non-current | 0.4 | 0.0 | -0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -14.3 | -17.5 | 18.4 | 21.6 | |
| + Total Adjustments (incl. Working Capital) | 3.6 | 13.6 | -35.3 | — | |
| Cash from Operations (pre-tax) | -10.7 | -3.9 | -16.9 | — | |
| + Interest Paid — Operating | 1.4 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -0.1 | — | |
| + Income Taxes Paid | 0.0 | 1.0 | 1.0 | — | |
| Cash from Operating Activities | -12.1 | -4.9 | -18.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.5 | 1.9 | — | |
| + Acq of Investment Property | 3.0 | 0.0 | 1.8 | — | |
| + Disp of Investment Property | 0.0 | 10.3 | 0.0 | — | |
| + Purchase of Investments (Equity / Debt) | 0.0 | 12.9 | 0.0 | — | |
| Cash from Investing Activities | -3.0 | -3.1 | -3.6 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 25.3 | 0.0 | — | |
| + Proceeds from Borrowings | 15.5 | 9.7 | 15.9 | — | |
| + Repayment of Borrowings | 5.0 | 15.5 | 0.0 | — | |
| + Payment of Lease Liabilities | 0.2 | 0.1 | 0.1 | — | |
| + Interest Paid | 2.1 | 3.5 | 0.1 | — | |
| + Other Inflows / (Outflows) — Financing | -2.6 | 0.0 | -1.7 | — | |
| Cash from Financing Activities | 5.6 | 16.0 | 14.0 | — | |
| Net Changes in Cash (pre-FX) | -9.6 | 8.0 | -7.7 | — | |
| Net Changes in Cash | -9.6 | 8.0 | -7.7 | — | |
| Closing Cash | 0.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | -11.4 | -14.3 | -4.1 | -1.7 | |
| EBITDA Margin % | -27.96 | -29.00 | -8.23 | -4.73 | |
| Free Cash Flow (CFO − Capex) | -12.2 | -5.4 | -19.9 | -19.9 | |
| Free Cash Flow per Basic Share | -12.15 | -5.39 | -19.90 | -19.90 | |
| Cash Flow to Net Income | 0.77 | 0.28 | -1.54 | — | |
| Cash Paid for Taxes | 0.0 | 1.0 | 1.0 | — | |
| Cash Paid for Interest | 2.1 | 3.5 | 0.1 | — | |