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 | 0.2 | 0.1 | 0.0 | — | |
| + Finance Costs | 0.3 | 0.1 | 0.1 | — | |
| + Interest Income | -0.2 | -0.2 | 0.0 | — | |
| + Fair Value (Gains) / Losses | 0.0 | -0.0 | 0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.2 | 0.0 | — | |
| + Other Reconciling Items | -0.1 | 0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -3.2 | 3.5 | -1.6 | — | |
| + Trade Receivables — Current | 6.0 | -0.6 | -7.0 | — | |
| + Other Financial Assets — Current | -1.7 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.1 | 0.0 | — | |
| + Other Current Assets | -3.9 | -2.4 | 6.3 | — | |
| + Other Non-current Assets | 0.0 | 0.3 | -9.5 | — | |
| + Trade Payables — Current | -2.0 | 0.8 | 5.2 | — | |
| + Other Financial Liabilities — Current | 0.9 | -0.0 | -0.1 | — | |
| + Other Current Liabilities | 4.3 | -0.3 | -5.8 | — | |
| + Provisions — Current | 0.3 | -0.1 | 0.2 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -2.1 | -3.6 | -2.5 | -2.5 | |
| + Total Adjustments (incl. Working Capital) | 1.0 | 1.3 | -12.3 | — | |
| Cash from Operations (pre-tax) | -1.0 | -2.2 | -14.8 | — | |
| + Interest Paid — Operating | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | 3.1 | — | |
| + Income Taxes Paid | 0.0 | 0.0 | 0.1 | — | |
| Cash from Operating Activities | -1.0 | -2.2 | -11.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.1 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 0.4 | 0.2 | 0.1 | — | |
| + Acq of Investment Property | 0.0 | -0.2 | 3.0 | — | |
| + Disp of Investment Property | 0.0 | -0.0 | 0.0 | — | |
| + Investment in Partnership Firms / LLPs | -0.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 0.2 | 0.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Investing Activities | 0.5 | 0.5 | -2.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.1 | 1.0 | 14.8 | — | |
| + Payment of Lease Liabilities | 0.1 | 0.1 | 0.0 | — | |
| + Interest Paid | 0.3 | 0.1 | 0.1 | — | |
| Cash from Financing Activities | -0.3 | 0.9 | 14.7 | — | |
| Net Changes in Cash (pre-FX) | -0.8 | -0.8 | -0.0 | — | |
| Net Changes in Cash | -0.8 | -0.8 | -0.0 | — | |
| Closing Cash | 0.9 | — | — | — | |
| Reference Items | |||||
| EBITDA | -2.4 | -4.5 | -7.3 | -9.5 | |
| EBITDA Margin % | -22.88 | -18.99 | -52.17 | -57.08 | |
| Free Cash Flow (CFO − Capex) | -1.1 | -2.2 | -11.9 | -11.9 | |
| Free Cash Flow to Equity | — | -1.7 | 2.8 | — | |
| Free Cash Flow per Basic Share | -0.97 | -2.00 | -10.70 | -10.70 | |
| Cash Flow to Net Income | 0.67 | 0.79 | 1.59 | — | |
| Cash Paid for Taxes | 0.0 | 0.0 | 0.1 | — | |
| Cash Paid for Interest | 0.3 | 0.1 | 0.1 | — | |