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 | 2.4 | 3.1 | 3.5 | — | |
| + Finance Costs | 8.9 | 11.1 | 10.9 | — | |
| + Interest Income | -2.4 | -2.5 | 0.0 | — | |
| + Fair Value (Gains) / Losses | 0.0 | 0.2 | 0.1 | — | |
| + Unrealised FX (Gain) / Loss | 0.0 | -0.0 | 0.0 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.1 | — | |
| + Other — Cash Effects are Investing / Financing | 0.0 | 0.0 | -37.2 | — | |
| + Other Reconciling Items | 0.0 | -0.1 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | -0.7 | -11.0 | -85.9 | — | |
| + Trade Receivables — Current | 5.1 | -1.9 | -6.5 | — | |
| + Trade Receivables — Non-current | 0.1 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Current | 0.0 | -27.2 | 53.9 | — | |
| + Other Current Assets | -3.0 | 5.2 | 3.4 | — | |
| + Trade Payables — Current | -0.4 | -1.2 | 1.0 | — | |
| + Other Financial Liabilities — Current | 0.0 | 0.5 | 1.0 | — | |
| + Other Financial Liabilities — Non-current | -0.9 | 0.0 | 0.0 | — | |
| + Other Current Liabilities | 0.0 | 0.0 | 1.4 | — | |
| + Other Non-current Liabilities | 0.0 | -0.3 | 0.0 | — | |
| + Provisions — Current | -0.2 | -0.0 | 0.8 | — | |
| + Provisions — Non-current | 0.1 | 0.2 | 0.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | 3.3 | 7.5 | 54.9 | 13.9 | |
| + Total Adjustments (incl. Working Capital) | 9.2 | -24.2 | -53.6 | — | |
| Cash from Operations (pre-tax) | 12.5 | -16.7 | 1.3 | — | |
| + Income Taxes Paid | 1.2 | 0.2 | 1.2 | — | |
| Cash from Operating Activities | 11.3 | -16.9 | 0.1 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 6.8 | 0.8 | 5.9 | — | |
| + Disp of Fixed Assets | 0.0 | 20.5 | 20.0 | — | |
| + Acq of Other Long-term Assets | 35.0 | 0.0 | 0.0 | — | |
| + Interest Received — Investing | 2.4 | 2.2 | 0.5 | — | |
| + Other Inflows / (Outflows) — Investing | 0.0 | -4.1 | 6.7 | — | |
| Cash from Investing Activities | -39.3 | 17.8 | 21.3 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 43.6 | 19.0 | 10.3 | — | |
| + Repayment of Borrowings | 7.1 | 8.6 | 12.0 | — | |
| + Payment of Lease Liabilities | 0.0 | 0.0 | 0.2 | — | |
| + Interest Paid | 8.6 | 11.1 | 11.0 | — | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | -8.4 | — | |
| Cash from Financing Activities | 27.9 | -0.7 | -21.4 | — | |
| Net Changes in Cash (pre-FX) | -0.2 | 0.2 | 0.0 | — | |
| Net Changes in Cash | -0.2 | 0.2 | 0.0 | — | |
| Closing Cash | 0.0 | — | — | — | |
| Reference Items | |||||
| EBITDA | 7.0 | 18.9 | 26.0 | 25.9 | |
| EBITDA Margin % | 19.91 | 38.97 | 35.86 | 35.77 | |
| Free Cash Flow (CFO − Capex) | 4.5 | -17.7 | -5.8 | -5.8 | |
| Free Cash Flow to Equity | — | -18.4 | -18.5 | — | |
| Free Cash Flow per Basic Share | 2.41 | -9.47 | -3.10 | -3.10 | |
| Cash Flow to Net Income | 3.40 | -2.89 | 0.00 | — | |
| Cash Paid for Taxes | 1.2 | 0.2 | 1.2 | — | |
| Cash Paid for Interest | 8.6 | 11.1 | 11.0 | — | |