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 | 2.8 | 5.4 | 0.8 | |
| + Finance Costs | 0.0 | 0.0 | 0.0 | |
| + Interest Income | -0.0 | -0.1 | -0.1 | |
| Changes in Working Capital | ||||
| + Inventories | 0.1 | 0.0 | 0.0 | |
| + Trade Receivables — Current | 0.1 | -0.2 | 0.0 | |
| + Other Current Assets | 0.1 | -0.2 | -0.1 | |
| + Other Non-current Assets | 4.0 | 0.0 | 0.0 | |
| + Trade Payables — Current | -0.1 | 0.4 | 0.2 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | -2.9 | -5.4 | -1.3 | |
| + Total Adjustments (incl. Working Capital) | 6.8 | 5.3 | 0.8 | |
| Cash from Operations (pre-tax) | 3.9 | -0.2 | -0.5 | |
| + Interest Paid — Operating | 0.0 | -0.0 | -0.5 | |
| + Other Inflows / (Outflows) — Operating | 0.0 | -5.0 | 5.0 | |
| Cash from Operating Activities | 3.9 | -5.2 | 5.0 | |
| Cash from Investing Activities | ||||
| + Interest Received — Investing | 0.0 | 0.1 | 0.1 | |
| Cash from Investing Activities | 0.0 | 0.1 | 0.1 | |
| Cash from Financing Activities | ||||
| + Repayment of Borrowings | 4.0 | -5.0 | 4.6 | |
| + Interest Paid | 0.0 | 0.0 | 0.5 | |
| Cash from Financing Activities | -4.0 | 5.0 | -5.1 | |
| Net Changes in Cash (pre-FX) | -0.1 | -0.0 | -0.0 | |
| Net Changes in Cash | -0.1 | -0.0 | -0.0 | |
| Closing Cash | 0.0 | — | — | |
| Reference Items | ||||
| EBITDA | -0.3 | -0.3 | -0.3 | |
| EBITDA Margin % | -206.20 | — | — | |
| Free Cash Flow (CFO − Capex) | 3.9 | -5.2 | 5.0 | |
| Free Cash Flow to Equity | — | -0.2 | -0.1 | |
| Free Cash Flow per Basic Share | 1.36 | -1.80 | 1.75 | |
| Cash Flow to Net Income | -1.33 | 0.95 | -3.89 | |
| Cash Paid for Interest | 0.0 | 0.0 | 0.5 | |