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 | 0.1 | 0.0 | 0.0 | — | |
| + Finance Costs | 3.1 | 2.4 | 1.7 | — | |
| + Unrealised FX (Gain) / Loss | -0.0 | 0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.1 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | -0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -2.2 | 8.6 | 0.9 | — | |
| + Trade Receivables — Current | -1.8 | 2.1 | -2.4 | — | |
| + Other Financial Assets — Current | -0.1 | 0.3 | -0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Assets | -0.0 | 0.1 | -0.0 | — | |
| + Other Non-current Assets | -0.4 | -0.3 | 3.1 | — | |
| + Trade Payables — Current | 2.7 | -1.9 | -2.2 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.2 | 0.0 | — | |
| + Other Financial Liabilities — Non-current | 1.8 | 0.0 | 0.0 | — | |
| + Other Non-current Liabilities | 0.5 | -3.4 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -0.5 | 0.3 | -4.8 | -3.8 | |
| + Total Adjustments (incl. Working Capital) | 3.7 | 8.1 | 1.3 | — | |
| Cash from Operations (pre-tax) | 3.2 | 8.4 | -3.5 | — | |
| Cash from Operating Activities | 3.2 | 8.4 | -3.5 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Sale of Investments (Equity / Debt) | 1.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | -1.0 | -0.8 | 19.2 | — | |
| Cash from Investing Activities | -0.0 | -0.8 | 19.2 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 2.3 | 4.5 | 0.0 | — | |
| + Repayment of Borrowings | 2.5 | 9.1 | 14.7 | — | |
| + Interest Paid | 3.1 | 2.4 | 1.7 | — | |
| Cash from Financing Activities | -3.2 | -7.0 | -16.4 | — | |
| Net Changes in Cash (pre-FX) | -0.1 | 0.7 | -0.7 | — | |
| Net Changes in Cash | -0.1 | 0.7 | -0.7 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 2.6 | 2.8 | -4.1 | -3.2 | |
| EBITDA Margin % | 12.17 | 12.08 | -76.78 | -48.78 | |
| Free Cash Flow (CFO − Capex) | 3.2 | 8.4 | -3.5 | -3.5 | |
| Free Cash Flow to Equity | — | 1.5 | -19.9 | — | |
| Free Cash Flow per Basic Share | 0.59 | 1.55 | -0.65 | -0.65 | |
| Cash Flow to Net Income | -7.15 | 25.71 | 0.73 | — | |
| Cash Paid for Interest | 3.1 | 2.4 | 1.7 | — | |