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 | 1.1 | 1.2 | 1.5 | — | |
| + Finance Costs | 0.0 | 0.0 | 26.5 | — | |
| + Interest Income | 0.0 | 0.0 | -0.2 | — | |
| + Unrealised FX (Gain) / Loss | -0.3 | 0.0 | 0.0 | — | |
| + Other Non-cash Items | 0.1 | 3.1 | 0.4 | — | |
| + Other — Cash Effects are Investing / Financing | -0.1 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -85.0 | -148.6 | -37.7 | — | |
| + Trade Receivables — Current | -11.6 | -61.6 | -89.2 | — | |
| + Other Financial Assets — Current | 0.0 | 1.5 | -0.1 | — | |
| + Other Financial Assets — Non-current | -2.0 | 0.0 | 0.0 | — | |
| + Other Current Assets | -138.7 | 94.9 | -54.8 | — | |
| + Trade Payables — Current | 122.6 | 79.5 | 90.0 | — | |
| + Other Financial Liabilities — Current | 48.6 | -25.4 | -0.0 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | -1.3 | -0.3 | -29.4 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | 0.0 | — | |
| + Provisions — Current | 0.0 | 0.3 | -0.5 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 22.5 | 36.4 | 43.1 | 44.6 | |
| + Total Adjustments (incl. Working Capital) | -66.7 | -55.2 | -93.7 | — | |
| Cash from Operations (pre-tax) | -44.2 | -18.7 | -50.6 | — | |
| + Interest Received — Operating | -0.1 | -0.1 | 0.0 | — | |
| + Interest Paid — Operating | -39.4 | -39.7 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.2 | 0.0 | — | |
| + Income Taxes Paid | 4.4 | 6.3 | 10.6 | — | |
| Cash from Operating Activities | -9.2 | 14.7 | -61.1 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.7 | 1.3 | 1.1 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Investment Property | 0.3 | 0.0 | 0.0 | — | |
| + Loans & Advances Made | 0.0 | 0.6 | 2.4 | — | |
| + Loans & Advances Repaid | 16.0 | -2.2 | 0.0 | — | |
| + Interest Received — Investing | 0.1 | 0.1 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.9 | — | |
| Cash from Investing Activities | 15.7 | -4.0 | -2.6 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 22.3 | 24.6 | 144.7 | — | |
| + Proceeds from Borrowings | 10.3 | 5.4 | 0.0 | — | |
| + Repayment of Borrowings | 0.0 | 0.0 | 52.2 | — | |
| + Interest Paid | 39.4 | 39.7 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.3 | 0.0 | -26.4 | — | |
| Cash from Financing Activities | -6.5 | -9.7 | 66.1 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | 1.0 | 2.4 | — | |
| Net Changes in Cash | 0.1 | 1.0 | 2.4 | — | |
| Closing Cash | 0.3 | — | — | — | |
| Reference Items | |||||
| EBITDA | 55.8 | 71.8 | 66.1 | 64.7 | |
| EBITDA Margin % | 6.42 | 6.32 | 4.91 | 4.61 | |
| Free Cash Flow (CFO − Capex) | -9.8 | 13.4 | -62.2 | -62.2 | |
| Free Cash Flow to Equity | — | -20.9 | -114.4 | — | |
| Free Cash Flow per Basic Share | -0.08 | 0.11 | -0.51 | -0.51 | |
| Cash Flow to Net Income | -0.55 | 0.55 | -1.92 | — | |
| Cash Paid for Taxes | 4.4 | 6.3 | 10.6 | — | |
| Cash Paid for Interest | 39.4 | 39.7 | 0.0 | — | |