In ₹ Crore except Per Share 12 Months Ending | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | |||
| + Depreciation & Amortisation | 11.4 | 9.6 | |
| + Impairment Loss / (Reversal) | 0.5 | 0.0 | |
| + Finance Costs | 7.5 | 1.4 | |
| + Interest Income | -13.6 | -10.2 | |
| + Unrealised FX (Gain) / Loss | -4.0 | 1.8 | |
| + Other Non-cash Items | -0.4 | -0.1 | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 1.0 | |
| + Other Reconciling Items | 0.2 | 0.0 | |
| Changes in Working Capital | |||
| + Inventories | 58.1 | 13.8 | |
| + Trade Receivables — Current | 18.6 | 6.5 | |
| + Other Financial Assets — Current | 0.0 | -0.4 | |
| + Other Financial Assets — Non-current | -0.4 | 0.0 | |
| + Other Current Assets | 0.6 | 14.0 | |
| + Trade Payables — Current | -77.7 | 11.1 | |
| + Other Financial Liabilities — Current | 0.0 | 3.9 | |
| + Other Current Liabilities | 0.0 | 0.2 | |
| + Other Non-current Liabilities | 3.2 | 0.0 | |
| + Provisions — Current | 1.9 | -1.4 | |
| Cash from Operating Activities | |||
| Profit Before Tax (per I/S) | 55.0 | 38.4 | |
| + Total Adjustments (incl. Working Capital) | 5.8 | 51.1 | |
| Cash from Operations (pre-tax) | 60.9 | 89.5 | |
| + Income Taxes Paid | 22.1 | -0.4 | |
| Cash from Operating Activities | 38.7 | 89.9 | |
| Cash from Investing Activities | |||
| + Acq of Fixed Assets (Capex) | 92.3 | 146.2 | |
| + Disp of Fixed Assets | 2.5 | 0.1 | |
| + Interest Received — Investing | 8.7 | 10.8 | |
| + Other Inflows / (Outflows) — Investing | -93.5 | -43.2 | |
| Cash from Investing Activities | -174.6 | -178.5 | |
| Cash from Financing Activities | |||
| + Proceeds from Issue of Shares | 397.1 | 0.0 | |
| + Repayment of Borrowings | 100.6 | 7.2 | |
| + Interest Paid | 7.5 | 1.4 | |
| + Other Inflows / (Outflows) — Financing | -35.6 | 0.0 | |
| Cash from Financing Activities | 253.4 | -8.5 | |
| Net Changes in Cash (pre-FX) | 117.6 | -97.1 | |
| Net Changes in Cash | 117.6 | -97.1 | |
| Reference Items | |||
| EBITDA | 56.0 | 37.7 | |
| EBITDA Margin % | 5.87 | 4.80 | |
| Free Cash Flow (CFO − Capex) | -53.6 | -56.3 | |
| Free Cash Flow to Equity | — | -64.8 | |
| Free Cash Flow per Basic Share | -2.94 | -3.09 | |
| Cash Flow to Net Income | 0.88 | 2.61 | |
| Cash Paid for Taxes | 22.1 | -0.4 | |
| Cash Paid for Interest | 7.5 | 1.4 | |