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 | 0.6 | 0.6 | 0.6 | — | |
| + Finance Costs | 1.1 | 1.2 | 0.0 | — | |
| + Interest Income | 0.0 | -0.8 | 0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 1.6 | — | |
| + Other Reconciling Items | 0.0 | -0.9 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 1.7 | 1.8 | -4.9 | — | |
| + Trade Receivables — Current | -1.1 | 0.1 | 0.3 | — | |
| + Other Financial Assets — Current | 0.0 | 0.3 | -0.1 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.1 | 0.0 | — | |
| + Other Current Assets | 1.5 | -1.0 | -2.1 | — | |
| + Other Non-current Assets | -2.1 | -1.8 | -0.0 | — | |
| + Trade Payables — Current | -0.4 | -0.2 | 0.4 | — | |
| + Other Financial Liabilities — Current | 0.0 | -0.2 | 0.0 | — | |
| + Other Current Liabilities | 0.3 | 2.0 | -0.8 | — | |
| + Other Non-current Liabilities | 0.0 | 0.1 | 0.0 | — | |
| + Provisions — Current | -0.2 | 0.1 | 0.4 | — | |
| + Provisions — Non-current | -0.1 | 0.1 | -0.9 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 1.0 | 2.6 | 3.8 | 4.3 | |
| + Total Adjustments (incl. Working Capital) | 1.3 | 1.5 | -5.5 | — | |
| Cash from Operations (pre-tax) | 2.3 | 4.0 | -1.7 | — | |
| + Interest Received — Operating | -0.4 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | -0.2 | 0.1 | 0.3 | — | |
| Cash from Operating Activities | 2.1 | 3.9 | -2.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.1 | 0.1 | 2.6 | — | |
| + Disp of Fixed Assets | 0.0 | 2.0 | 0.4 | — | |
| + Acq of Investment Property | 3.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.1 | 2.1 | 0.0 | — | |
| + Loans & Advances Made | 4.3 | 1.4 | 0.0 | — | |
| + Loans & Advances Repaid | -0.3 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.4 | 0.8 | 0.7 | — | |
| + Other Inflows / (Outflows) — Investing | 0.9 | -0.0 | 0.8 | — | |
| Cash from Investing Activities | -7.4 | 3.5 | -0.7 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 5.8 | -6.3 | 3.5 | — | |
| + Interest Paid | 1.1 | 1.2 | 0.8 | — | |
| Cash from Financing Activities | 4.8 | -7.4 | 2.8 | — | |
| Net Changes in Cash (pre-FX) | -0.5 | 0.0 | 0.0 | — | |
| Net Changes in Cash | -0.5 | 0.0 | 0.0 | — | |
| Closing Cash | -0.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | 1.9 | 2.1 | 4.1 | 5.1 | |
| EBITDA Margin % | 1.92 | 1.71 | 2.32 | 2.52 | |
| Free Cash Flow (CFO − Capex) | 1.0 | 3.8 | -4.7 | -4.7 | |
| Free Cash Flow to Equity | — | -3.6 | -1.9 | — | |
| Free Cash Flow per Basic Share | 0.61 | 2.25 | -2.74 | -2.74 | |
| Cash Flow to Net Income | 2.80 | 2.03 | -0.76 | — | |
| Cash Paid for Taxes | -0.2 | 0.1 | 0.3 | — | |
| Cash Paid for Interest | 1.1 | 1.2 | 0.8 | — | |