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 | 0.3 | 0.3 | 0.3 | — | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | 0.0 | — | |
| + Finance Costs | 0.1 | 0.1 | 0.1 | — | |
| + Interest Income | -0.6 | -0.6 | -0.6 | — | |
| + Other Non-cash Items | -0.3 | 0.0 | 0.0 | — | |
| + Other Reconciling Items | 0.2 | 0.7 | 18.5 | — | |
| Changes in Working Capital | |||||
| + Inventories | 0.5 | 0.7 | 3.9 | — | |
| + Trade Receivables — Current | -0.8 | 1.3 | -2.6 | — | |
| + Other Financial Assets — Current | -3.9 | 2.9 | -1.6 | — | |
| + Other Financial Assets — Non-current | -0.0 | 0.0 | 2.7 | — | |
| + Other Current Assets | -0.4 | 0.3 | -0.6 | — | |
| + Other Non-current Assets | -0.2 | -2.1 | 3.4 | — | |
| + Trade Payables — Current | 3.9 | -1.6 | -2.2 | — | |
| + Other Financial Liabilities — Current | 0.1 | 0.1 | 0.0 | — | |
| + Other Current Liabilities | 0.8 | 4.1 | -10.0 | — | |
| + Provisions — Non-current | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 2.4 | -1.4 | -17.7 | -19.1 | |
| + Total Adjustments (incl. Working Capital) | -0.3 | 6.1 | 11.4 | — | |
| Cash from Operations (pre-tax) | 2.1 | 4.7 | -6.4 | — | |
| + Income Taxes Paid | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | 2.1 | 4.7 | -6.4 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.1 | 0.0 | 2.5 | — | |
| + Disp of Fixed Assets | 0.0 | 0.3 | 0.8 | — | |
| + Acq of Other Long-term Assets | 5.7 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | 7.5 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.6 | 0.6 | 0.6 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -1.1 | 0.1 | — | |
| Cash from Investing Activities | 2.3 | -0.3 | -1.0 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 1.5 | 0.0 | — | |
| + Repayment of Borrowings | 0.6 | 0.4 | 0.8 | — | |
| + Interest Paid | 0.1 | 0.1 | 0.1 | — | |
| Cash from Financing Activities | -0.7 | 1.1 | -1.0 | — | |
| Net Changes in Cash (pre-FX) | 3.6 | 5.5 | -8.4 | — | |
| Net Changes in Cash | 3.6 | 5.5 | -8.4 | — | |
| Closing Cash | 3.7 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.2 | -1.7 | -0.4 | -1.8 | |
| EBITDA Margin % | 3.76 | -4.96 | -1.15 | -10.12 | |
| Free Cash Flow (CFO − Capex) | 2.0 | 4.7 | -8.9 | -8.9 | |
| Free Cash Flow to Equity | — | 5.8 | -9.8 | — | |
| Free Cash Flow per Basic Share | 1.39 | 3.25 | -6.14 | -6.14 | |
| Cash Flow to Net Income | 0.87 | -4.98 | 0.51 | — | |
| Cash Paid for Taxes | 0.0 | 0.0 | 0.0 | — | |
| Cash Paid for Interest | 0.1 | 0.1 | 0.1 | — | |