In ₹ Crore except Per Share 12 Months Ending | FY26 31/03/2026 | |
|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||
| + Depreciation & Amortisation | 0.7 | |
| + Finance Costs | 9.6 | |
| + Interest Income | -2.0 | |
| Changes in Working Capital | ||
| + Inventories | -156.1 | |
| + Trade Receivables — Current | -2.1 | |
| + Other Financial Assets — Current | -0.5 | |
| + Other Current Assets | -2.4 | |
| + Other Non-current Assets | -0.1 | |
| + Trade Payables — Current | -23.3 | |
| + Other Financial Liabilities — Current | 1.1 | |
| + Other Current Liabilities | 2.6 | |
| + Provisions — Current | 0.6 | |
| Cash from Operating Activities | ||
| Profit Before Tax (per I/S) | 86.5 | |
| + Total Adjustments (incl. Working Capital) | -172.1 | |
| Cash from Operations (pre-tax) | -85.6 | |
| + Income Taxes Paid | 19.2 | |
| Cash from Operating Activities | -104.8 | |
| Cash from Investing Activities | ||
| + Acq of Fixed Assets (Capex) | 2.3 | |
| + Acq of Intangible Assets | 0.1 | |
| + Interest Received — Investing | 0.7 | |
| + Other Inflows / (Outflows) — Investing | -245.1 | |
| Cash from Investing Activities | -246.8 | |
| Cash from Financing Activities | ||
| + Proceeds from Issue of Shares | 361.4 | |
| + Proceeds from Borrowings | 75.0 | |
| + Payment of Lease Liabilities | 0.4 | |
| + Interest Paid | 9.1 | |
| Cash from Financing Activities | 426.9 | |
| Net Changes in Cash (pre-FX) | 75.2 | |
| Net Changes in Cash | 75.2 | |
| Reference Items | ||
| EBITDA | 95.0 | |
| EBITDA Margin % | 21.63 | |
| Free Cash Flow (CFO − Capex) | -107.2 | |
| Free Cash Flow per Basic Share | -33.83 | |
| Cash Flow to Net Income | -1.62 | |
| Cash Paid for Taxes | 19.2 | |
| Cash Paid for Interest | 9.1 | |