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 | 5.0 | 0.0 | 5.9 | — | |
| + Impairment Loss / (Reversal) | -0.0 | 0.2 | 0.0 | — | |
| + Finance Costs | 1.0 | 1.0 | 1.4 | — | |
| + Interest Income | -0.0 | -0.0 | -0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -2.8 | -1.5 | -4.9 | — | |
| + Trade Receivables — Current | -1.1 | -0.8 | -1.8 | — | |
| + Other Current Assets | -0.3 | -10.2 | -11.7 | — | |
| + Trade Payables — Non-current | 0.0 | 0.5 | 0.0 | — | |
| + Other Current Liabilities | 2.7 | 0.0 | 0.2 | — | |
| + Other Non-current Liabilities | 0.0 | 5.7 | 0.0 | — | |
| + Provisions — Current | 0.0 | 0.0 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -0.9 | 5.4 | 9.1 | 9.4 | |
| + Total Adjustments (incl. Working Capital) | 4.5 | -5.1 | -10.8 | — | |
| Cash from Operations (pre-tax) | 3.6 | 0.3 | -1.7 | — | |
| Cash from Operating Activities | 3.6 | 0.3 | -1.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 11.6 | 7.2 | 18.6 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Acq of Other Long-term Assets | -0.9 | -0.2 | 0.0 | — | |
| + Loans & Advances Made | 0.0 | -0.4 | 0.0 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | -10.6 | -6.6 | -18.6 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 8.9 | 20.8 | — | |
| + Proceeds from Borrowings | 3.1 | 0.4 | 6.0 | — | |
| + Repayment of Borrowings | -4.9 | 1.6 | 5.6 | — | |
| + Interest Paid | 1.0 | 1.0 | 1.4 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 7.0 | 6.7 | 19.9 | — | |
| Net Changes in Cash (pre-FX) | -0.0 | 0.4 | -0.4 | — | |
| Net Changes in Cash | -0.0 | 0.4 | -0.4 | — | |
| Closing Cash | 0.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 4.8 | -1.2 | 15.4 | 16.0 | |
| EBITDA Margin % | 6.68 | -1.30 | 10.83 | 10.56 | |
| Free Cash Flow (CFO − Capex) | -8.0 | -7.0 | -20.3 | -20.3 | |
| Free Cash Flow to Equity | — | -9.1 | -21.2 | — | |
| Free Cash Flow per Basic Share | -1.64 | -1.43 | -4.15 | -4.15 | |
| Cash Flow to Net Income | -4.13 | 0.07 | -0.25 | — | |
| Cash Paid for Interest | 1.0 | 1.0 | 1.4 | — | |