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 | 12.8 | 13.0 | 13.3 | |
| + Finance Costs | 9.0 | 0.0 | 10.1 | |
| + Interest Income | 0.0 | 9.7 | 0.0 | |
| + Other Non-cash Items | 0.0 | 0.0 | 0.1 | |
| + Other Reconciling Items | -1.2 | 0.0 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -10.1 | -19.0 | -22.6 | |
| + Trade Receivables — Current | -26.9 | 1.4 | 18.7 | |
| + Other Financial Assets — Current | -3.9 | 0.0 | 5.9 | |
| + Other Current Assets | -2.4 | 4.1 | -27.2 | |
| + Other Non-current Assets | 0.0 | -0.2 | 0.0 | |
| + Trade Payables — Current | 12.5 | -4.2 | 1.7 | |
| + Other Financial Liabilities — Current | 0.0 | 0.0 | -0.0 | |
| + Other Financial Liabilities — Non-current | 0.7 | 0.0 | 0.0 | |
| + Other Current Liabilities | -0.0 | -0.2 | 0.2 | |
| + Other Non-current Liabilities | 0.0 | -0.1 | 0.0 | |
| + Provisions — Current | -0.2 | 0.0 | -1.4 | |
| + Provisions — Non-current | 0.0 | 0.0 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 12.3 | 21.2 | 30.3 | |
| + Total Adjustments (incl. Working Capital) | -9.8 | 4.6 | -1.3 | |
| Cash from Operations (pre-tax) | 2.5 | 25.8 | 29.0 | |
| + Other Inflows / (Outflows) — Operating | 0.0 | 0.0 | -17.3 | |
| + Income Taxes Paid | 1.0 | 6.4 | -3.0 | |
| Cash from Operating Activities | 1.6 | 19.5 | 14.7 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 26.1 | 2.6 | 2.8 | |
| + Disp of Fixed Assets | 3.4 | 0.0 | 0.0 | |
| + Loans & Advances Repaid | 2.0 | 0.0 | 0.0 | |
| + Other Inflows / (Outflows) — Investing | 0.0 | 0.0 | -0.0 | |
| Cash from Investing Activities | -20.6 | -2.5 | -2.7 | |
| Cash from Financing Activities | ||||
| + Proceeds from Issue of Shares | 9.3 | 0.0 | 0.0 | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | 10.8 | |
| + Proceeds from Borrowings | 15.8 | 14.3 | -4.6 | |
| + Repayment of Borrowings | 4.4 | 21.4 | 7.4 | |
| + Interest Paid | 9.0 | 9.7 | 10.1 | |
| + Other Inflows / (Outflows) — Financing | 0.0 | 0.0 | -0.0 | |
| Cash from Financing Activities | 11.7 | -16.8 | -11.4 | |
| Net Changes in Cash (pre-FX) | -7.4 | 0.1 | 0.5 | |
| Net Changes in Cash | -7.4 | 0.1 | 0.5 | |
| Closing Cash | 0.2 | — | — | |
| Reference Items | ||||
| EBITDA | 31.3 | 42.9 | 52.8 | |
| EBITDA Margin % | 3.45 | 7.12 | 7.74 | |
| Free Cash Flow (CFO − Capex) | -24.5 | 16.9 | 11.9 | |
| Free Cash Flow to Equity | — | 0.1 | -10.3 | |
| Free Cash Flow per Basic Share | -1.07 | 0.74 | 0.52 | |
| Cash Flow to Net Income | 0.24 | 1.10 | 0.60 | |
| Cash Paid for Taxes | 1.0 | 6.4 | -3.0 | |
| Cash Paid for Interest | 9.0 | 9.7 | 10.1 | |