In ₹ Crore except Per Share 12 Months Ending | FY22 31/03/2022 | FY23 31/03/2023 | FY24 31/03/2024 | |
|---|---|---|---|---|
| Adjustments to Reconcile Profit — Non-cash Items | ||||
| + Depreciation & Amortisation | 3.8 | 3.1 | 3.4 | |
| + Impairment Loss / (Reversal) | 0.0 | 0.0 | -5.5 | |
| + Finance Costs | 3.3 | 2.0 | 0.0 | |
| + Interest Income | -6.7 | -3.4 | 0.0 | |
| + Dividend Income | -0.0 | -0.0 | 0.0 | |
| + Fair Value (Gains) / Losses | -5.1 | -2.4 | -9.8 | |
| + Other Non-cash Items | 39.3 | -28.1 | 0.0 | |
| + Other Reconciling Items | -0.7 | 0.0 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -0.9 | 0.3 | 3.3 | |
| + Trade Receivables — Current | -0.9 | 1.2 | 2.8 | |
| + Other Financial Assets — Current | 0.0 | 0.0 | -0.3 | |
| + Trade Payables — Current | 2.5 | 0.0 | 2.4 | |
| + Trade Payables — Non-current | 0.0 | 1.3 | 0.0 | |
| + Other Financial Liabilities — Current | -0.0 | 0.0 | 0.0 | |
| + Other Current Liabilities | 0.0 | 0.0 | 2.7 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 1.2 | -3.2 | 6.5 | |
| + Total Adjustments (incl. Working Capital) | 34.6 | -26.0 | -1.0 | |
| Cash from Operations (pre-tax) | 35.8 | -29.2 | 5.5 | |
| + Interest Received — Operating | 0.0 | 0.0 | 2.6 | |
| + Interest Paid — Operating | 0.0 | 0.0 | 2.2 | |
| + Dividends Received — Operating | 0.0 | 0.0 | 0.0 | |
| + Income Taxes Paid | 1.6 | -0.2 | 4.7 | |
| Cash from Operating Activities | 34.2 | -29.0 | 1.2 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 1.1 | 0.8 | 2.3 | |
| + Disp of Fixed Assets | 0.7 | 0.1 | 5.6 | |
| + Disp of Intangible Assets | 0.0 | -0.1 | 0.0 | |
| + Acq of Investment Property | 0.0 | 0.0 | 32.3 | |
| + Disp of Investment Property | 28.7 | 0.5 | 0.0 | |
| + Acq of Subsidiaries / Businesses (net) | 0.0 | 0.0 | 0.4 | |
| + Disp of Subsidiaries / Businesses (net) | 0.0 | 0.0 | 0.5 | |
| + Loans & Advances Repaid | 0.0 | 0.0 | 31.7 | |
| + Dividends Received — Investing | 0.0 | 0.0 | 0.0 | |
| + Interest Received — Investing | 6.9 | 3.4 | 2.5 | |
| + Other Inflows / (Outflows) — Investing | -60.1 | 39.2 | 0.1 | |
| Cash from Investing Activities | -24.9 | 42.4 | 5.3 | |
| Cash from Financing Activities | ||||
| + Repayment of Borrowings | 3.1 | 0.8 | 3.0 | |
| + Payment of Lease Liabilities | 0.5 | 0.4 | 0.0 | |
| + Interest Paid | 3.3 | 1.9 | 2.2 | |
| + Dividends Paid | 0.5 | 0.3 | 0.2 | |
| Cash from Financing Activities | -7.4 | -3.4 | -5.3 | |
| Net Changes in Cash (pre-FX) | 1.9 | 10.0 | 1.2 | |
| Net Changes in Cash | 1.9 | 10.0 | 1.2 | |
| Closing Cash | 2.5 | 12.5 | 13.7 | |
| Reference Items | ||||
| EBITDA | 7.1 | 1.2 | 6.0 | |
| EBITDA Margin % | 15.15 | 2.41 | 11.17 | |
| Free Cash Flow (CFO − Capex) | 33.1 | -29.8 | -1.1 | |
| Free Cash Flow to Equity | — | — | -3.6 | |
| Free Cash Flow per Basic Share | 106.97 | -96.35 | — | |
| Cash Flow to Net Income | 68.15 | 8.62 | 0.23 | |
| Cash Paid for Taxes | 1.6 | -0.2 | 4.7 | |
| Cash Paid for Interest | 3.3 | 1.9 | 2.2 | |