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 | 0.5 | 0.5 | 0.7 | — | |
| + Finance Costs | 6.0 | 4.3 | 4.6 | — | |
| + Fair Value (Gains) / Losses | -0.0 | 0.0 | -0.0 | — | |
| + Unrealised FX (Gain) / Loss | -0.0 | -0.0 | -0.0 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | 0.1 | — | |
| Changes in Working Capital | |||||
| + Inventories | 19.7 | 17.8 | -17.2 | — | |
| + Trade Receivables — Current | -9.1 | 4.9 | -22.1 | — | |
| + Other Financial Assets — Current | -0.0 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | 0.0 | -0.3 | 0.0 | — | |
| + Other Current Assets | -2.8 | -6.3 | 3.3 | — | |
| + Trade Payables — Current | 0.2 | 1.3 | 1.3 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | -23.0 | -3.3 | 7.0 | — | |
| + Provisions — Current | 0.1 | 0.1 | 0.2 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -5.4 | 5.1 | 9.6 | 16.4 | |
| + Total Adjustments (incl. Working Capital) | -8.5 | 19.1 | -22.2 | — | |
| Cash from Operations (pre-tax) | -13.9 | 24.2 | -12.6 | — | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -0.0 | -0.1 | — | |
| + Income Taxes Paid | 1.5 | 0.1 | 1.0 | — | |
| Cash from Operating Activities | -15.3 | 24.1 | -13.7 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 2.8 | 0.2 | 0.8 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.1 | — | |
| + Disp of Other Long-term Assets | 0.0 | 0.0 | 0.0 | — | |
| + Loans & Advances Made | 0.8 | 0.0 | 0.0 | — | |
| + Payments on Futures / Forwards / Options / Swaps | 0.0 | 0.2 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | 0.1 | -0.3 | 0.0 | — | |
| Cash from Investing Activities | -3.5 | -0.8 | -0.7 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 24.5 | 0.2 | 19.9 | — | |
| + Repayment of Borrowings | 1.7 | 22.1 | 0.0 | — | |
| + Interest Paid | 6.0 | 4.2 | 4.5 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.0 | — | |
| Cash from Financing Activities | 16.9 | -26.1 | 15.5 | — | |
| Net Changes in Cash (pre-FX) | -2.0 | -2.8 | 1.0 | — | |
| Net Changes in Cash | -2.0 | -2.8 | 1.0 | — | |
| Closing Cash | 3.0 | — | — | — | |
| Reference Items | |||||
| EBITDA | 1.0 | 9.6 | 14.5 | 21.6 | |
| EBITDA Margin % | 0.37 | 3.89 | 5.85 | 8.09 | |
| Free Cash Flow (CFO − Capex) | -18.2 | 23.9 | -14.5 | -14.5 | |
| Free Cash Flow to Equity | — | -2.2 | 1.0 | — | |
| Free Cash Flow per Basic Share | -1.99 | 2.61 | -1.58 | -1.58 | |
| Cash Flow to Net Income | 3.68 | 6.83 | -1.90 | — | |
| Cash Paid for Taxes | 1.5 | 0.1 | 1.0 | — | |
| Cash Paid for Interest | 6.0 | 4.2 | 4.5 | — | |