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 | 1.9 | 1.5 | 2.0 | |
| + Dividend Income | -0.1 | 0.0 | 0.0 | |
| + Fair Value (Gains) / Losses | 0.0 | 0.0 | -0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -4.9 | 2.3 | -2.4 | |
| + Trade Receivables — Current | 0.1 | -0.3 | -0.1 | |
| + Other Financial Assets — Current | 0.2 | -0.3 | -0.1 | |
| + Other Financial Assets — Non-current | 0.0 | 0.0 | -0.0 | |
| + Other Current Assets | 1.8 | -1.9 | 4.6 | |
| + Trade Payables — Current | 0.0 | 0.3 | 0.6 | |
| + Other Current Liabilities | 1.0 | 1.2 | 5.5 | |
| + Provisions — Current | 0.1 | -0.1 | 0.2 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | -0.9 | 0.0 | 1.6 | |
| + Total Adjustments (incl. Working Capital) | 0.1 | 2.8 | 10.2 | |
| Cash from Operations (pre-tax) | -0.8 | 2.9 | 11.8 | |
| + Interest Received — Operating | -0.7 | -0.7 | -4.3 | |
| + Interest Paid — Operating | -0.1 | -0.2 | -0.2 | |
| + Other Inflows / (Outflows) — Operating | 2.0 | -0.1 | -2.3 | |
| + Income Taxes Paid | 0.4 | 0.0 | 0.1 | |
| Cash from Operating Activities | 0.1 | 2.3 | 5.3 | |
| Cash from Investing Activities | ||||
| + Disp of Fixed Assets | 1.6 | 0.0 | 0.0 | |
| + Acq of Investment Property | 0.0 | 0.1 | -2.0 | |
| + Acq of Other Long-term Assets | 0.0 | 1.2 | 15.8 | |
| + Disp of Other Long-term Assets | 0.0 | 1.9 | 1.2 | |
| + Dividends Received — Investing | 0.1 | 0.0 | 0.0 | |
| + Interest Received — Investing | 0.7 | 0.7 | 4.3 | |
| + Income Taxes (Paid) / Refund — Investing | 0.0 | 0.7 | 0.0 | |
| + Other Inflows / (Outflows) — Investing | -2.4 | 3.5 | 0.2 | |
| Cash from Investing Activities | -0.0 | 4.0 | -8.0 | |
| Cash from Financing Activities | ||||
| + Interest Paid | 0.1 | 0.2 | 0.2 | |
| + Other Inflows / (Outflows) — Financing | 0.1 | -5.6 | 3.0 | |
| Cash from Financing Activities | 0.1 | -5.7 | 2.7 | |
| Net Changes in Cash (pre-FX) | 0.2 | 0.5 | 0.1 | |
| Net Changes in Cash | 0.2 | 0.5 | 0.1 | |
| Closing Cash | 0.3 | — | — | |
| Reference Items | ||||
| EBITDA | -0.1 | 0.6 | -3.1 | |
| EBITDA Margin % | -0.42 | 1.43 | -15.07 | |
| Free Cash Flow (CFO − Capex) | 0.1 | 2.3 | 5.3 | |
| Free Cash Flow to Equity | — | 2.1 | 5.1 | |
| Free Cash Flow per Basic Share | 0.02 | 0.46 | 1.08 | |
| Cash Flow to Net Income | -0.09 | 38.59 | 4.28 | |
| Cash Paid for Taxes | 0.4 | 0.0 | 0.1 | |
| Cash Paid for Interest | 0.1 | 0.2 | 0.2 | |