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 | 1.9 | 3.0 | — | |
| + Impairment Loss / (Reversal) | 0.1 | 0.0 | 0.0 | — | |
| + Finance Costs | 4.3 | 2.9 | 3.1 | — | |
| + Interest Income | -0.9 | -0.7 | -0.1 | — | |
| + Other Non-cash Items | 0.1 | 0.6 | 0.3 | — | |
| + Other Reconciling Items | -0.1 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -3.6 | -3.5 | -5.4 | — | |
| + Trade Receivables — Current | -7.7 | -3.1 | -14.3 | — | |
| + Other Financial Assets — Current | 0.0 | 0.1 | -0.4 | — | |
| + Other Financial Assets — Non-current | -0.1 | 0.0 | 0.0 | — | |
| + Other Current Assets | -13.3 | 1.9 | 5.7 | — | |
| + Other Bank Balances | -3.7 | 3.9 | 0.0 | — | |
| + Trade Payables — Current | -4.8 | 4.4 | 1.2 | — | |
| + Other Financial Liabilities — Current | -0.4 | -0.2 | 0.0 | — | |
| + Other Current Liabilities | 0.0 | -0.1 | 2.0 | — | |
| + Other Non-current Liabilities | 0.4 | 0.0 | 0.0 | — | |
| + Provisions — Current | -0.1 | -0.1 | 0.3 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 5.2 | 3.9 | 10.0 | 14.5 | |
| + Total Adjustments (incl. Working Capital) | -28.3 | 7.9 | -4.6 | — | |
| Cash from Operations (pre-tax) | -23.1 | 11.8 | 5.3 | — | |
| + Income Taxes Paid | 4.1 | 0.9 | 1.2 | — | |
| Cash from Operating Activities | -27.2 | 11.0 | 4.2 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 4.3 | 23.4 | 8.2 | — | |
| + Disp of Fixed Assets | 0.2 | 1.1 | 0.2 | — | |
| + Interest Received — Investing | 0.9 | 0.7 | 0.1 | — | |
| Cash from Investing Activities | -3.2 | -21.6 | -8.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 13.2 | 0.0 | 0.0 | — | |
| + Proceeds from Other Equity Instruments | 58.1 | 0.0 | 0.0 | — | |
| + Payments for Other Equity Instruments | 8.5 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 1.6 | -16.1 | 6.9 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.0 | 0.0 | — | |
| + Interest Paid | 4.3 | 2.9 | 3.1 | — | |
| Cash from Financing Activities | 60.1 | -19.0 | 3.8 | — | |
| Net Changes in Cash (pre-FX) | 29.7 | -29.6 | 0.0 | — | |
| Net Changes in Cash | 29.7 | -29.6 | 0.0 | — | |
| Closing Cash | 29.7 | — | — | — | |
| Reference Items | |||||
| EBITDA | 9.9 | 7.9 | 15.7 | 20.8 | |
| EBITDA Margin % | 4.99 | 3.62 | 4.93 | 6.08 | |
| Free Cash Flow (CFO − Capex) | -31.5 | -12.4 | -4.1 | -4.1 | |
| Free Cash Flow to Equity | — | -31.4 | -0.3 | — | |
| Free Cash Flow per Basic Share | -7.20 | -2.84 | -0.93 | -0.93 | |
| Cash Flow to Net Income | -7.40 | 3.80 | 0.57 | — | |
| Cash Paid for Taxes | 4.1 | 0.9 | 1.2 | — | |
| Cash Paid for Interest | 4.3 | 2.9 | 3.1 | — | |