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 | 1.9 | 1.9 | 1.4 | — | |
| + Finance Costs | 0.9 | 1.0 | 0.0 | — | |
| + Interest Income | -0.0 | -0.0 | -0.0 | — | |
| + Other Non-cash Items | 0.2 | 0.1 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 1.1 | -4.4 | 0.5 | — | |
| + Trade Receivables — Current | -4.1 | 4.6 | -1.5 | — | |
| + Other Financial Assets — Current | 0.4 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | -0.1 | 0.0 | -0.0 | — | |
| + Other Current Assets | 0.5 | 1.5 | 0.1 | — | |
| + Trade Payables — Current | -2.9 | -4.3 | 3.1 | — | |
| + Other Financial Liabilities — Current | 0.2 | -0.2 | -0.2 | — | |
| + Other Financial Liabilities — Non-current | -0.2 | 0.0 | -0.4 | — | |
| + Other Current Liabilities | 1.4 | -2.4 | -2.3 | — | |
| + Other Non-current Liabilities | -0.4 | 0.0 | -0.4 | — | |
| + Provisions — Current | -0.0 | -0.0 | 0.0 | — | |
| + Provisions — Non-current | 0.1 | 0.1 | 0.2 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.8 | 2.8 | 5.0 | 5.1 | |
| + Total Adjustments (incl. Working Capital) | -1.0 | -2.2 | 0.5 | — | |
| Cash from Operations (pre-tax) | 0.8 | 0.6 | 5.5 | — | |
| + Interest Paid — Operating | 0.0 | 0.0 | -0.6 | — | |
| + Income Taxes Paid | 0.0 | 0.0 | -0.0 | — | |
| Cash from Operating Activities | 0.8 | 0.6 | 6.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.4 | 0.2 | 0.7 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | -1.4 | -0.1 | -0.6 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 1.5 | 0.8 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 0.0 | 4.6 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.3 | 0.0 | — | |
| + Interest Paid | 0.9 | 1.0 | 0.6 | — | |
| Cash from Financing Activities | 0.7 | -0.5 | -5.2 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | -0.0 | 0.2 | — | |
| Net Changes in Cash | 0.1 | -0.0 | 0.2 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 1.7 | 5.6 | 6.9 | 6.7 | |
| EBITDA Margin % | 1.36 | 4.92 | 4.58 | 4.37 | |
| Free Cash Flow (CFO − Capex) | -0.6 | 0.5 | 5.4 | 5.4 | |
| Free Cash Flow to Equity | — | 0.3 | 0.2 | — | |
| Free Cash Flow per Basic Share | -0.43 | 0.32 | 3.59 | 3.59 | |
| Price to Free Cash Flow | — | — | — | 11.97 | |
| Cash Flow to Net Income | 0.44 | 0.23 | 1.30 | — | |
| Cash Paid for Taxes | 0.0 | 0.0 | -0.0 | — | |
| Cash Paid for Interest | 0.9 | 1.0 | 0.6 | — | |