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 | 0.4 | 0.4 | 1.7 | — | |
| + Finance Costs | 0.0 | 0.0 | 0.6 | — | |
| + Interest Income | -0.0 | -0.0 | 0.0 | — | |
| + Fair Value (Gains) / Losses | -0.4 | 0.0 | 0.1 | — | |
| + Other Reconciling Items | 0.0 | -0.5 | -0.4 | — | |
| Changes in Working Capital | |||||
| + Inventories | -2.8 | -25.7 | -32.2 | — | |
| + Trade Receivables — Current | -6.1 | 2.6 | -32.8 | — | |
| + Other Financial Assets — Current | 0.1 | -0.2 | 0.1 | — | |
| + Other Financial Assets — Non-current | 0.2 | -0.0 | -0.1 | — | |
| + Other Current Assets | -1.3 | -3.7 | -1.4 | — | |
| + Other Non-current Assets | 9.6 | -0.8 | -5.7 | — | |
| + Trade Payables — Current | 1.3 | 3.4 | 23.2 | — | |
| + Other Financial Liabilities — Current | -3.6 | 0.2 | 0.0 | — | |
| + Other Current Liabilities | -27.7 | 6.1 | 15.9 | — | |
| + Other Non-current Liabilities | 0.0 | 0.0 | -10.5 | — | |
| + Provisions — Current | -0.5 | 0.1 | 0.4 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 37.7 | 15.3 | 51.2 | 63.9 | |
| + Total Adjustments (incl. Working Capital) | -31.0 | -18.1 | -40.8 | — | |
| Cash from Operations (pre-tax) | 6.7 | -2.8 | 10.4 | — | |
| + Other Inflows / (Outflows) — Operating | -0.1 | 0.0 | -0.0 | — | |
| + Income Taxes Paid | 6.3 | 1.9 | 16.3 | — | |
| Cash from Operating Activities | 0.3 | -4.7 | -5.9 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 0.9 | 26.3 | 8.8 | — | |
| + Acq of Investment Property | 0.0 | 8.8 | 0.0 | — | |
| + Sale of Investments (Equity / Debt) | 0.0 | 0.0 | 0.4 | — | |
| + Disp of Subsidiaries / Businesses (net) | 0.0 | 0.0 | 3.7 | — | |
| + Interest Received — Investing | 0.0 | 0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Investing | -0.8 | 0.5 | 0.0 | — | |
| Cash from Investing Activities | -1.6 | -34.6 | -4.6 | — | |
| Cash from Financing Activities | |||||
| + Payments for Other Equity Instruments | 0.0 | 0.0 | -6.4 | — | |
| + Repayment of Borrowings | -6.1 | -35.1 | -10.4 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.0 | 0.1 | — | |
| + Interest Paid | 0.0 | 0.0 | 0.6 | — | |
| + Dividends Paid | 0.0 | 0.0 | 1.7 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | -0.1 | 0.0 | — | |
| Cash from Financing Activities | 6.1 | 34.9 | 14.3 | — | |
| Net Changes in Cash (pre-FX) | 4.8 | -4.4 | 3.8 | — | |
| Net Changes in Cash | 4.8 | -4.4 | 3.8 | — | |
| Closing Cash | 5.5 | — | — | — | |
| Reference Items | |||||
| EBITDA | 38.6 | 14.2 | 52.9 | 66.1 | |
| EBITDA Margin % | 53.54 | 39.77 | 37.01 | 35.70 | |
| Free Cash Flow (CFO − Capex) | -0.6 | -31.1 | -14.7 | -14.7 | |
| Free Cash Flow to Equity | — | 4.0 | -4.9 | — | |
| Free Cash Flow per Basic Share | -0.03 | -1.79 | -0.85 | -0.85 | |
| Cash Flow to Net Income | 0.01 | -0.43 | -0.16 | — | |
| Cash Paid for Taxes | 6.3 | 1.9 | 16.3 | — | |
| Cash Paid for Interest | 0.0 | 0.0 | 0.6 | — | |