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 | 2.6 | 2.7 | 2.8 | — | |
| + Finance Costs | 2.9 | 2.1 | 2.1 | — | |
| + Other Reconciling Items | 0.0 | 0.0 | -0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 3.2 | -11.4 | -8.0 | — | |
| + Trade Receivables — Current | -1.8 | -1.0 | 1.9 | — | |
| + Other Current Assets | -4.2 | 3.4 | -6.5 | — | |
| + Other Non-current Assets | -0.0 | 0.0 | 0.0 | — | |
| + Trade Payables — Current | 0.0 | 0.0 | 5.9 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | -0.9 | 8.5 | 1.0 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | -0.0 | — | |
| + Provisions — Current | 0.0 | 0.0 | -0.4 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 7.4 | 8.7 | 10.2 | 12.5 | |
| + Total Adjustments (incl. Working Capital) | 1.8 | 4.3 | -1.2 | — | |
| Cash from Operations (pre-tax) | 9.2 | 13.0 | 9.0 | — | |
| + Interest Received — Operating | -0.3 | -0.4 | -0.4 | — | |
| + Income Taxes Paid | 1.6 | 2.2 | 2.2 | — | |
| Cash from Operating Activities | 7.3 | 10.4 | 6.4 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.0 | 1.7 | 2.1 | — | |
| + Disp of Fixed Assets | 0.0 | 0.0 | 0.0 | — | |
| + Purchase of Investments (Equity / Debt) | 0.0 | 3.0 | 8.5 | — | |
| + Sale of Investments (Equity / Debt) | 0.0 | 0.0 | 2.9 | — | |
| + Interest Received — Investing | 0.3 | 0.0 | 0.4 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.4 | 0.0 | — | |
| Cash from Investing Activities | -0.8 | -4.3 | -7.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | -3.6 | 0.0 | 2.8 | — | |
| + Repayment of Borrowings | 0.0 | 3.8 | 0.0 | — | |
| + Interest Paid | 0.0 | 2.1 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | -2.9 | 0.0 | -2.1 | — | |
| Cash from Financing Activities | -6.5 | -5.8 | 0.8 | — | |
| Net Changes in Cash (pre-FX) | 0.1 | 0.2 | -0.1 | — | |
| Net Changes in Cash | 0.1 | 0.2 | -0.1 | — | |
| Closing Cash | 0.2 | — | — | — | |
| Reference Items | |||||
| EBITDA | 12.1 | 12.1 | 14.4 | 16.9 | |
| EBITDA Margin % | 13.84 | 11.60 | 8.41 | 8.48 | |
| Free Cash Flow (CFO − Capex) | 6.3 | 8.7 | 4.3 | 4.3 | |
| Free Cash Flow to Equity | — | 2.8 | 7.2 | — | |
| Free Cash Flow per Basic Share | 1.58 | 2.17 | 1.08 | 1.08 | |
| Cash Flow to Net Income | 1.33 | 1.64 | 0.87 | — | |
| Cash Paid for Taxes | 1.6 | 2.2 | 2.2 | — | |
| Cash Paid for Interest | 0.0 | 2.1 | 0.0 | — | |