In ₹ Crore except Per Share 12 Months Ending | FY19 31/03/2019 | FY20 31/03/2020 | FY21 31/03/2021 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 6.2 | 10.1 | 0.0 | |
| + Finance Costs | — | — | 5.0 | |
| + Interest Income | -2.2 | -1.8 | 0.0 | |
| + Dividend Income | -1.8 | — | 0.0 | |
| + Unrealised FX (Gain) / Loss | 6.8 | — | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | 6.7 | -17.0 | 27.9 | |
| + Trade Receivables — Current | -84.3 | 60.1 | 34.5 | |
| + Other Current Assets | — | — | 16.7 | |
| + Other Non-current Assets | — | — | -0.0 | |
| + Trade Payables — Current | 93.2 | -87.0 | -63.6 | |
| + Trade Payables — Non-current | — | — | 0.3 | |
| + Other Financial Liabilities — Current | — | — | 1.9 | |
| + Other Current Liabilities | — | — | 0.8 | |
| + Other Non-current Liabilities | — | — | -1.5 | |
| + Provisions — Current | — | — | 0.9 | |
| + Provisions — Non-current | — | — | -0.2 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 2.8 | 3.4 | 1.4 | |
| + Total Adjustments (incl. Working Capital) | — | — | 22.6 | |
| Cash from Operations (pre-tax) | 24.5 | -35.4 | 24.0 | |
| + Interest Received — Operating | — | — | -2.6 | |
| + Dividends Received — Operating | — | — | -1.1 | |
| + Other Inflows / (Outflows) — Operating | — | — | 12.9 | |
| + Income Taxes Paid | 4.9 | — | 2.4 | |
| Cash from Operating Activities | 19.6 | -36.9 | 30.9 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 3.8 | 5.2 | 2.1 | |
| + Disp of Fixed Assets | 47.1 | 0.6 | 0.3 | |
| + Purchase of Investments (Equity / Debt) | — | — | 1.6 | |
| + Dividends Received — Investing | — | — | 0.9 | |
| + Interest Received — Investing | 1.2 | 2.6 | 2.4 | |
| + Other Inflows / (Outflows) — Investing | — | — | -16.8 | |
| Cash from Investing Activities | -5.0 | 44.7 | -16.8 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | — | — | 1.0 | |
| + Repayment of Borrowings | — | — | 1.6 | |
| + Payment of Lease Liabilities | — | 4.4 | 4.0 | |
| + Interest Paid | 8.1 | 8.1 | 5.0 | |
| + Dividends Paid | 2.9 | 1.9 | 2.0 | |
| Cash from Financing Activities | -11.6 | -18.0 | -11.5 | |
| Net Changes in Cash (pre-FX) | — | — | 2.6 | |
| + Effect of FX Rate Changes on Cash | 6.8 | 2.1 | 0.0 | |
| Net Changes in Cash | 3.0 | -10.2 | 2.6 | |
| Closing Cash | 20.2 | 20.2 | 8.0 | |
| Reference Items | ||||
| EBITDA | 1.4 | 11.3 | 8.5 | |
| EBITDA Margin % | 0.18 | 1.62 | 1.56 | |
| Free Cash Flow (CFO − Capex) | 15.8 | -42.2 | 28.9 | |
| Free Cash Flow to Equity | — | -50.2 | 23.9 | |
| Free Cash Flow per Basic Share | 3.99 | -10.65 | 7.29 | |
| Cash Flow to Net Income | 150.85 | -102.58 | -9.66 | |
| Cash Paid for Taxes | 4.9 | — | 2.4 | |
| Cash Paid for Interest | 8.1 | 8.1 | 5.0 | |