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 | 0.8 | 0.9 | -1.8 | — | |
| + Finance Costs | 2.9 | 4.2 | 8.2 | — | |
| + Interest Income | 0.0 | -0.5 | -1.1 | — | |
| + Other Non-cash Items | -0.0 | 0.0 | -0.3 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | -0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -0.3 | -0.3 | 1.6 | — | |
| + Trade Receivables — Current | -18.5 | -64.3 | 19.5 | — | |
| + Trade Receivables — Non-current | 0.0 | -0.2 | 0.0 | — | |
| + Other Financial Assets — Current | 0.0 | 0.0 | 0.4 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | -0.1 | — | |
| + Other Current Assets | -0.3 | -10.9 | -7.7 | — | |
| + Trade Payables — Current | 5.0 | 19.2 | -6.9 | — | |
| + Other Financial Liabilities — Current | 0.0 | 4.1 | 0.0 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.5 | 0.0 | — | |
| + Other Current Liabilities | -0.1 | 0.0 | 2.8 | — | |
| + Other Non-current Liabilities | -0.3 | 0.0 | 0.0 | — | |
| + Provisions — Current | 0.0 | 0.0 | 0.0 | — | |
| + Provisions — Non-current | 0.0 | 0.0 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 2.7 | 5.5 | 9.2 | 9.2 | |
| + Total Adjustments (incl. Working Capital) | -10.8 | -47.5 | 11.4 | — | |
| Cash from Operations (pre-tax) | -8.1 | -42.0 | 20.5 | — | |
| + Interest Received — Operating | -0.4 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | 0.0 | 0.8 | 1.7 | — | |
| Cash from Operating Activities | -8.5 | -42.9 | 18.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 3.5 | 8.9 | 12.6 | — | |
| + Acq of Investment Property | 7.0 | 14.2 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | 8.1 | 0.0 | — | |
| + Acq of Other Long-term Assets | 0.2 | 0.0 | 0.0 | — | |
| + Disp of Subsidiaries / Businesses (net) | 0.0 | 0.0 | 0.0 | — | |
| + Share of Profits — Partnership Firms / LLPs | 0.0 | 6.3 | 0.0 | — | |
| + Loans & Advances Made | 0.0 | 0.0 | 14.8 | — | |
| + Dividends Received — Investing | 0.0 | -1.7 | 6.1 | — | |
| + Interest Received — Investing | 0.4 | 0.5 | 1.1 | — | |
| + Other Inflows / (Outflows) — Investing | -7.9 | -3.6 | -8.6 | — | |
| Cash from Investing Activities | -18.2 | -13.4 | -28.8 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 46.2 | 0.0 | — | |
| + Proceeds from Borrowings | 21.8 | 24.4 | 28.5 | — | |
| + Repayment of Borrowings | 0.2 | 0.0 | 0.0 | — | |
| + Payment of Lease Liabilities | 0.0 | 5.3 | 0.0 | — | |
| + Interest Paid | 2.9 | 4.2 | 8.2 | — | |
| + Other Inflows / (Outflows) — Financing | 5.4 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 24.1 | 61.1 | 20.2 | — | |
| Net Changes in Cash (pre-FX) | -2.7 | 4.8 | 10.3 | — | |
| + Effect of FX Rate Changes on Cash | 3.1 | 0.0 | 0.0 | — | |
| Net Changes in Cash | 0.4 | 4.8 | 10.3 | — | |
| Closing Cash | 0.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | 5.8 | 9.7 | 14.2 | 14.9 | |
| EBITDA Margin % | 1.66 | 1.75 | 2.30 | 2.28 | |
| Free Cash Flow (CFO − Capex) | -12.0 | -51.7 | 6.3 | 6.3 | |
| Free Cash Flow to Equity | — | -37.0 | 26.5 | — | |
| Free Cash Flow per Basic Share | -6.96 | -29.97 | 3.64 | 3.64 | |
| Price to Free Cash Flow | — | — | — | 26.52 | |
| Cash Flow to Net Income | -5.51 | -10.37 | 2.59 | — | |
| Cash Paid for Taxes | 0.0 | 0.8 | 1.7 | — | |
| Cash Paid for Interest | 2.9 | 4.2 | 8.2 | — | |