In ₹ Crore except Per Share 12 Months Ending | FY24 31/03/2024 | FY25 31/03/2025 | FY26 31/03/2026 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 0.9 | 0.4 | 0.4 | |
| + Finance Costs | 0.0 | -0.0 | 0.0 | |
| + Interest Income | 0.0 | 0.0 | -0.0 | |
| + Share-based Payments | 0.1 | 0.0 | 0.1 | |
| + Other Non-cash Items | 0.0 | 0.1 | 0.1 | |
| + Other Reconciling Items | 0.1 | 0.0 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -0.1 | -0.1 | 0.5 | |
| + Trade Receivables — Current | -0.1 | 0.2 | 0.0 | |
| + Other Financial Assets — Current | 0.0 | -0.2 | 0.0 | |
| + Other Financial Assets — Non-current | 0.1 | 0.0 | -2.3 | |
| + Other Current Assets | 0.2 | 0.0 | 0.0 | |
| + Trade Payables — Current | -1.5 | -0.3 | 0.0 | |
| + Trade Payables — Non-current | 0.0 | 0.0 | -0.1 | |
| + Other Financial Liabilities — Current | 0.1 | -0.1 | -0.0 | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 0.1 | |
| + Other Current Liabilities | -0.0 | 0.0 | -0.2 | |
| + Other Non-current Liabilities | 1.2 | 0.0 | 0.0 | |
| + Provisions — Non-current | 0.0 | 0.0 | -0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 0.1 | 0.2 | -1.8 | |
| + Total Adjustments (incl. Working Capital) | 0.9 | -0.1 | -1.5 | |
| Cash from Operations (pre-tax) | 1.0 | 0.1 | -3.3 | |
| Cash from Operating Activities | 1.0 | 0.1 | -3.3 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 1.3 | 0.1 | -0.1 | |
| + Acq of Investment Property | 0.0 | 1.0 | 0.0 | |
| + Disp of Investment Property | 0.0 | 0.0 | 1.1 | |
| + Receipts on Futures / Forwards / Options / Swaps | 0.0 | 0.0 | 0.0 | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.0 | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | 0.0 | |
| Cash from Investing Activities | -1.2 | -1.1 | 1.3 | |
| Cash from Financing Activities | ||||
| + Proceeds from Issue of Shares | 0.0 | 0.0 | 6.6 | |
| + Payment of Lease Liabilities | 0.3 | 0.3 | 0.3 | |
| + Interest Paid | 0.1 | 0.0 | 0.0 | |
| Cash from Financing Activities | -0.4 | -0.3 | 6.3 | |
| Net Changes in Cash (pre-FX) | -0.6 | -1.2 | 4.3 | |
| + Effect of FX Rate Changes on Cash | -0.0 | 0.0 | -0.3 | |
| Net Changes in Cash | -0.6 | -1.2 | 4.0 | |
| Closing Cash | 2.0 | — | — | |
| Reference Items | ||||
| EBITDA | 1.0 | 0.5 | -1.5 | |
| EBITDA Margin % | 4.53 | 1.96 | -6.59 | |
| Free Cash Flow (CFO − Capex) | -0.2 | 0.0 | -3.1 | |
| Free Cash Flow to Equity | — | 0.3 | -3.4 | |
| Free Cash Flow per Basic Share | -0.17 | 0.01 | -2.27 | |
| Cash Flow to Net Income | -471.50 | 0.53 | 1.64 | |
| Cash Paid for Interest | 0.1 | 0.0 | 0.0 | |