In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 1.5 | 1.5 | 0.8 | |
| + Finance Costs | 0.0 | 0.0 | 2.8 | |
| Changes in Working Capital | ||||
| + Inventories | -9.9 | 9.9 | 0.0 | |
| + Trade Receivables — Current | 28.4 | -20.1 | 15.7 | |
| + Other Financial Assets — Non-current | 0.0 | -0.9 | 0.0 | |
| + Other Current Assets | 0.2 | 0.0 | 1.0 | |
| + Other Non-current Assets | 0.1 | 1.2 | 0.3 | |
| + Trade Payables — Current | -20.4 | 16.6 | -15.9 | |
| + Other Current Liabilities | -0.9 | 3.8 | -0.2 | |
| + Other Non-current Liabilities | 2.9 | 0.2 | 1.6 | |
| + Provisions — Current | 0.7 | 0.0 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 1.2 | -24.8 | 1.2 | |
| + Total Adjustments (incl. Working Capital) | 2.6 | 12.0 | 6.2 | |
| Cash from Operations (pre-tax) | 3.8 | -12.8 | 7.3 | |
| + Interest Paid — Operating | 2.5 | -3.8 | 0.0 | |
| + Other Inflows / (Outflows) — Operating | 0.1 | 0.0 | -0.2 | |
| + Income Taxes Paid | -2.4 | -3.8 | -0.4 | |
| Cash from Operating Activities | 3.8 | -5.2 | 7.5 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.1 | 0.0 | 0.0 | |
| + Acq of Intangible Assets | 0.1 | 0.0 | 0.0 | |
| + Disp of Fixed Assets | 0.3 | 0.0 | 0.2 | |
| Cash from Investing Activities | 0.0 | 0.0 | 0.2 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 0.0 | 6.7 | 0.0 | |
| + Repayment of Borrowings | 1.1 | 0.0 | 5.2 | |
| + Interest Paid | 2.5 | 3.8 | 2.8 | |
| Cash from Financing Activities | -3.6 | 2.9 | -7.9 | |
| Net Changes in Cash (pre-FX) | 0.2 | -2.3 | -0.2 | |
| Net Changes in Cash | 0.2 | -2.3 | -0.2 | |
| Closing Cash | 2.7 | — | — | |
| Reference Items | ||||
| EBITDA | 4.8 | -19.7 | 4.1 | |
| EBITDA Margin % | 4.55 | -15.67 | 5.87 | |
| Free Cash Flow (CFO − Capex) | 3.5 | -5.2 | 7.5 | |
| Free Cash Flow to Equity | — | -2.1 | -0.7 | |
| Free Cash Flow per Basic Share | 10,966.56 | — | — | |
| Cash Flow to Net Income | 4.71 | 0.25 | 9.52 | |
| Cash Paid for Taxes | -2.4 | -3.8 | -0.4 | |
| Cash Paid for Interest | 2.5 | 3.8 | 2.8 | |