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 | 0.9 | 1.5 | 1.9 | — | |
| + Finance Costs | 1.0 | 1.5 | 1.4 | — | |
| + Fair Value (Gains) / Losses | -0.0 | 0.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | -0.2 | — | |
| + Other Reconciling Items | 0.0 | -0.7 | -0.3 | — | |
| Changes in Working Capital | |||||
| + Inventories | -1.2 | 1.1 | -3.0 | — | |
| + Trade Receivables — Current | -0.6 | 0.9 | 0.9 | — | |
| + Other Financial Assets — Current | 7.8 | 11.2 | -7.2 | — | |
| + Other Current Assets | -1.7 | 0.3 | 0.8 | — | |
| + Other Non-current Assets | 0.3 | -0.0 | -0.0 | — | |
| + Other Bank Balances | -0.2 | -0.3 | 0.0 | — | |
| + Trade Payables — Current | -1.2 | -1.1 | 0.0 | — | |
| + Trade Payables — Non-current | 0.0 | 0.0 | 2.7 | — | |
| + Other Current Liabilities | 0.4 | 0.4 | -0.9 | — | |
| + Provisions — Current | 0.1 | 0.1 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 6.2 | 7.0 | 6.1 | 4.2 | |
| + Total Adjustments (incl. Working Capital) | 5.6 | 15.0 | -3.8 | — | |
| Cash from Operations (pre-tax) | 11.8 | 22.0 | 2.2 | — | |
| + Income Taxes Paid | 0.0 | 0.3 | 0.7 | — | |
| Cash from Operating Activities | 11.8 | 21.7 | 1.5 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 16.1 | 18.2 | 6.5 | — | |
| + Disp of Fixed Assets | 0.1 | 4.4 | 0.4 | — | |
| Cash from Investing Activities | -16.1 | -13.7 | -6.1 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 5.5 | 0.0 | 6.4 | — | |
| + Repayment of Borrowings | 1.1 | 6.1 | 0.4 | — | |
| + Interest Paid | 1.0 | 1.5 | 1.4 | — | |
| Cash from Financing Activities | 3.4 | -7.7 | 4.6 | — | |
| Net Changes in Cash (pre-FX) | -0.8 | 0.3 | -0.0 | — | |
| Net Changes in Cash | -0.8 | 0.3 | -0.0 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 8.1 | 9.4 | 9.0 | 7.3 | |
| EBITDA Margin % | 8.34 | 9.35 | 8.28 | 7.22 | |
| Free Cash Flow (CFO − Capex) | -4.3 | 3.6 | -5.0 | -5.0 | |
| Free Cash Flow to Equity | — | -4.1 | -0.5 | — | |
| Free Cash Flow per Basic Share | -0.18 | 0.15 | -0.21 | -0.21 | |
| Cash Flow to Net Income | 2.56 | 4.14 | 0.34 | — | |
| Cash Paid for Taxes | 0.0 | 0.3 | 0.7 | — | |
| Cash Paid for Interest | 1.0 | 1.5 | 1.4 | — | |