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 | 3.5 | 4.3 | 3.6 | — | |
| + Finance Costs | 0.1 | 3.3 | 3.5 | — | |
| + Interest Income | 0.0 | -1.9 | -8.7 | — | |
| + Dividend Income | 0.0 | -0.0 | 0.0 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | -0.4 | — | |
| + Other Reconciling Items | -4.5 | -0.0 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 8.0 | -7.6 | -39.1 | — | |
| + Trade Receivables — Current | -15.4 | -38.9 | 4.4 | — | |
| + Other Financial Assets — Current | -2.1 | 1.5 | -30.5 | — | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | -0.9 | — | |
| + Other Current Assets | -1.2 | -1.3 | -3.2 | — | |
| + Other Non-current Assets | 0.1 | -0.9 | 0.1 | — | |
| + Other Bank Balances | 0.0 | 0.6 | -25.9 | — | |
| + Trade Payables — Current | -1.2 | 9.2 | 0.7 | — | |
| + Other Financial Liabilities — Current | -1.5 | -9.9 | 0.7 | — | |
| + Other Financial Liabilities — Non-current | 11.3 | 0.7 | 0.3 | — | |
| + Other Current Liabilities | 2.1 | 2.8 | 9.3 | — | |
| + Other Non-current Liabilities | -0.5 | -0.4 | 0.0 | — | |
| + Provisions — Current | 1.6 | -6.3 | 0.0 | — | |
| + Provisions — Non-current | 6.4 | 0.0 | 0.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 24.7 | 30.1 | 39.4 | 38.0 | |
| + Total Adjustments (incl. Working Capital) | 6.6 | -44.9 | -86.2 | — | |
| Cash from Operations (pre-tax) | 31.3 | -14.8 | -46.8 | — | |
| + Interest Received — Operating | -1.0 | 0.0 | 0.0 | — | |
| + Interest Paid — Operating | -0.0 | 0.0 | 0.0 | — | |
| + Dividends Received — Operating | -0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -9.8 | — | |
| + Income Taxes Paid | 5.3 | 7.0 | 12.7 | — | |
| Cash from Operating Activities | 25.0 | -21.8 | -69.2 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 27.8 | 4.8 | 23.0 | — | |
| + Acq of Intangible Assets | 0.0 | 0.0 | 0.0 | — | |
| + Disp of Fixed Assets | 4.9 | 0.0 | 10.9 | — | |
| + Acq of Investment Property | 0.1 | 0.0 | 0.0 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.1 | 0.0 | — | |
| + Sale of Investments (Equity / Debt) | 0.0 | 0.0 | 0.1 | — | |
| + Loans & Advances Made | -1.5 | 0.0 | 6.9 | — | |
| + Dividends Received — Investing | 0.0 | 0.0 | -0.0 | — | |
| + Interest Received — Investing | 1.0 | 1.9 | 8.7 | — | |
| + Other Inflows / (Outflows) — Investing | -0.3 | -5.5 | -18.7 | — | |
| Cash from Investing Activities | -20.7 | -8.3 | -28.9 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Issue of Shares | 0.0 | 76.8 | 121.0 | — | |
| + Payments — Change in Ownership of Subsidiaries | 0.0 | 0.0 | 0.4 | — | |
| + Proceeds from Borrowings | -3.3 | 32.7 | 34.7 | — | |
| + Repayment of Borrowings | 0.0 | 14.5 | 102.4 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.0 | -0.4 | — | |
| + Interest Paid | 0.1 | 3.3 | 3.5 | — | |
| + Dividends Paid | 0.5 | 2.0 | 3.0 | — | |
| + Other Inflows / (Outflows) — Financing | -0.1 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | -4.0 | 89.6 | 47.0 | — | |
| Net Changes in Cash (pre-FX) | 0.3 | 59.5 | -51.2 | — | |
| Net Changes in Cash | 0.3 | 59.5 | -51.2 | — | |
| Closing Cash | 2.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 21.7 | 28.5 | 25.8 | 19.3 | |
| EBITDA Margin % | 19.68 | 26.76 | 22.01 | 17.19 | |
| Free Cash Flow (CFO − Capex) | -2.8 | -26.6 | -92.2 | -92.2 | |
| Free Cash Flow to Equity | — | -11.8 | -163.4 | — | |
| Free Cash Flow per Basic Share | -0.34 | -3.29 | -11.39 | -11.39 | |
| Cash Flow to Net Income | 1.25 | -0.99 | -2.32 | — | |
| Cash Paid for Taxes | 5.3 | 7.0 | 12.7 | — | |
| Cash Paid for Interest | 0.1 | 3.3 | 3.5 | — | |