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 | 7.3 | 2.3 | 2.5 | |
| + Finance Costs | 0.0 | 0.2 | 0.0 | |
| + Interest Income | 0.0 | -0.1 | 0.0 | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.0 | |
| + Other Reconciling Items | 0.0 | 8.6 | 4.4 | |
| Changes in Working Capital | ||||
| + Inventories | -0.0 | -4.3 | -0.5 | |
| + Trade Receivables — Current | 0.9 | -0.5 | 0.1 | |
| + Other Financial Assets — Current | 0.0 | -0.0 | 0.0 | |
| + Other Financial Assets — Non-current | 0.3 | 0.0 | 0.0 | |
| + Other Current Assets | -1.4 | 0.0 | -0.2 | |
| + Other Non-current Assets | 0.0 | -0.2 | 0.7 | |
| + Trade Payables — Current | 0.4 | 1.0 | -1.4 | |
| + Other Financial Liabilities — Current | 0.1 | 0.1 | 0.1 | |
| + Other Current Liabilities | 1.0 | -1.6 | 0.1 | |
| + Other Non-current Liabilities | 2.6 | 0.0 | 0.0 | |
| + Provisions — Current | 0.0 | 0.1 | 0.2 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | -4.0 | -4.7 | -5.7 | |
| + Total Adjustments (incl. Working Capital) | 11.1 | 5.5 | 6.0 | |
| Cash from Operations (pre-tax) | 7.1 | 0.9 | 0.3 | |
| + Interest Received — Operating | 0.0 | 0.0 | -0.1 | |
| + Interest Paid — Operating | 0.0 | 0.0 | -0.2 | |
| Cash from Operating Activities | 7.1 | 0.9 | 0.5 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 37.2 | 0.0 | 2.8 | |
| + Disp of Fixed Assets | 0.0 | -2.2 | 0.0 | |
| + Acq of Other Long-term Assets | 1.5 | 0.0 | 0.4 | |
| + Other Inflows / (Outflows) — Investing | 0.6 | 1.5 | 0.0 | |
| Cash from Investing Activities | -38.1 | -0.8 | -3.3 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 29.8 | 0.0 | 5.2 | |
| + Payment of Lease Liabilities | 0.0 | 0.3 | 2.8 | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | 0.0 | |
| Cash from Financing Activities | 29.8 | -0.3 | 2.5 | |
| Net Changes in Cash (pre-FX) | -1.3 | -0.2 | -0.3 | |
| Net Changes in Cash | -1.3 | -0.2 | -0.3 | |
| Closing Cash | 0.7 | — | — | |
| Reference Items | ||||
| EBITDA | 1.8 | 0.9 | 0.2 | |
| EBITDA Margin % | 12.20 | 6.26 | 1.11 | |
| Free Cash Flow (CFO − Capex) | -30.1 | 0.9 | -2.3 | |
| Free Cash Flow to Equity | — | 3.7 | 1.6 | |
| Free Cash Flow per Basic Share | -0.99 | 0.03 | -0.08 | |
| Cash Flow to Net Income | -1.71 | -0.20 | -0.10 | |