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 | 0.6 | 0.6 | 1.1 | — | |
| + Impairment Loss / (Reversal) | 5.0 | 0.0 | 0.0 | — | |
| + Finance Costs | 17.3 | 10.6 | 9.4 | — | |
| + Interest Income | 0.0 | -3.1 | -3.6 | — | |
| + Unrealised FX (Gain) / Loss | 0.0 | 0.0 | 0.0 | — | |
| + Other Non-cash Items | 1.3 | 3.0 | 2.2 | — | |
| + Other Reconciling Items | 0.0 | 0.1 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 18.8 | -45.7 | -69.0 | — | |
| + Trade Receivables — Current | -30.3 | 27.1 | 4.0 | — | |
| + Other Current Assets | -2.5 | 1.0 | -8.3 | — | |
| + Trade Payables — Current | 0.9 | -3.1 | 9.8 | — | |
| + Other Current Liabilities | 15.0 | 20.1 | 1.1 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 12.9 | 15.6 | 9.8 | 10.0 | |
| + Total Adjustments (incl. Working Capital) | 26.0 | 10.5 | -53.5 | — | |
| Cash from Operations (pre-tax) | 39.0 | 26.2 | -43.7 | — | |
| + Interest Received — Operating | -1.9 | 0.0 | 0.0 | — | |
| + Income Taxes Paid | 1.1 | 2.9 | 3.2 | — | |
| Cash from Operating Activities | 36.0 | 23.3 | -46.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.2 | 2.6 | 0.2 | — | |
| + Disp of Fixed Assets | 0.1 | 0.2 | 0.0 | — | |
| + Interest Received — Investing | 0.4 | 0.6 | 1.2 | — | |
| + Other Inflows / (Outflows) — Investing | -5.5 | -10.2 | -26.3 | — | |
| Cash from Investing Activities | -5.1 | -12.1 | -25.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Other Equity Instruments | 0.0 | 53.5 | 19.7 | — | |
| + Payments — Change in Ownership of Subsidiaries | -1.1 | 0.0 | 0.0 | — | |
| + Proceeds from Borrowings | 0.0 | 0.0 | 54.0 | — | |
| + Repayment of Borrowings | 20.0 | 56.6 | 0.0 | — | |
| + Interest Paid | 13.3 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 10.1 | -11.4 | — | |
| Cash from Financing Activities | -32.2 | 7.1 | 62.4 | — | |
| Net Changes in Cash (pre-FX) | -1.4 | 18.3 | -9.7 | — | |
| Net Changes in Cash | -1.4 | 18.3 | -9.7 | — | |
| Closing Cash | 4.1 | — | — | — | |
| Reference Items | |||||
| EBITDA | 28.8 | 23.6 | 16.5 | 14.5 | |
| EBITDA Margin % | 15.98 | 16.75 | 17.36 | 14.85 | |
| Free Cash Flow (CFO − Capex) | 35.8 | 20.6 | -47.1 | -47.1 | |
| Free Cash Flow to Equity | — | -34.9 | 7.1 | — | |
| Free Cash Flow per Basic Share | 7.49 | 4.31 | -9.84 | -9.84 | |
| Cash Flow to Net Income | 3.47 | 2.13 | -7.82 | — | |
| Cash Paid for Taxes | 1.1 | 2.9 | 3.2 | — | |
| Cash Paid for Interest | 13.3 | 0.0 | 0.0 | — | |