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 | 2.2 | 1.9 | 1.8 | — | |
| + Finance Costs | 2.5 | 3.5 | 2.4 | — | |
| + Interest Income | -0.0 | -0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | -0.0 | — | |
| + Other — Cash Effects are Investing / Financing | -0.0 | -0.3 | -0.7 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | -0.1 | — | |
| Changes in Working Capital | |||||
| + Inventories | -79.1 | -51.1 | -104.6 | — | |
| + Trade Receivables — Current | -0.1 | 0.1 | -0.8 | — | |
| + Other Financial Assets — Current | -0.0 | -0.0 | 0.1 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | 0.9 | — | |
| + Other Current Assets | -0.5 | -2.6 | 0.0 | — | |
| + Trade Payables — Current | -5.1 | 2.9 | 9.6 | — | |
| + Other Current Liabilities | 0.8 | 0.7 | 1.0 | — | |
| + Provisions — Current | -0.0 | 0.0 | -0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 66.9 | 84.3 | 100.6 | 106.8 | |
| + Total Adjustments (incl. Working Capital) | -79.4 | -44.9 | -90.5 | — | |
| Cash from Operations (pre-tax) | -12.5 | 39.4 | 10.0 | — | |
| + Income Taxes Paid | 13.4 | 22.9 | 22.7 | — | |
| Cash from Operating Activities | -25.8 | 16.6 | -12.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.2 | 0.1 | 1.2 | — | |
| + Acq of Intangible Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.0 | 0.0 | -0.0 | — | |
| + Purchase of Investments (Equity / Debt) | 5.0 | 46.0 | 35.0 | — | |
| + Sale of Investments (Equity / Debt) | 5.0 | 46.3 | 35.7 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | -1.9 | -1.9 | -2.0 | — | |
| Cash from Investing Activities | -2.0 | -1.7 | -2.5 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 17.6 | 0.0 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 7.3 | -16.2 | — | |
| + Interest Paid | 1.2 | 2.2 | -0.4 | — | |
| + Dividends Paid | 0.0 | 2.4 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | -1.3 | — | |
| Cash from Financing Activities | 16.4 | -11.9 | 15.4 | — | |
| Net Changes in Cash (pre-FX) | -11.4 | 2.9 | 0.2 | — | |
| Net Changes in Cash | -11.4 | 2.9 | 0.2 | — | |
| Closing Cash | 2.6 | — | — | — | |
| Reference Items | |||||
| EBITDA | 70.1 | 89.2 | 103.9 | 109.3 | |
| EBITDA Margin % | 12.88 | 15.18 | 16.25 | 15.78 | |
| Free Cash Flow (CFO − Capex) | -26.0 | 16.4 | -13.9 | -13.9 | |
| Free Cash Flow to Equity | — | 6.2 | 0.9 | — | |
| Free Cash Flow per Basic Share | -4.41 | 2.79 | -2.36 | -2.36 | |
| Cash Flow to Net Income | -0.52 | 0.28 | -0.17 | — | |
| Cash Paid for Taxes | 13.4 | 22.9 | 22.7 | — | |
| Cash Paid for Interest | 1.2 | 2.2 | -0.4 | — | |