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 | -0.0 | 2.5 | 2.4 | |
| + Finance Costs | 2.5 | 4.0 | 4.9 | |
| + Interest Income | -0.5 | 2.0 | -0.1 | |
| + Fair Value (Gains) / Losses | -0.0 | -0.0 | 0.0 | |
| + Unrealised FX (Gain) / Loss | -0.0 | -0.0 | 0.0 | |
| Changes in Working Capital | ||||
| + Inventories | -3.2 | -0.6 | -14.1 | |
| + Trade Receivables — Current | 3.6 | 18.4 | 1.8 | |
| + Other Financial Assets — Current | 0.0 | 0.7 | -0.0 | |
| + Other Financial Assets — Non-current | -0.1 | 0.0 | 0.0 | |
| + Other Current Assets | -1.5 | 3.2 | -2.8 | |
| + Other Non-current Assets | 0.1 | -0.5 | -0.0 | |
| + Trade Payables — Current | -2.6 | 1.4 | -8.3 | |
| + Other Financial Liabilities — Current | 0.1 | -0.4 | 2.3 | |
| + Other Financial Liabilities — Non-current | 0.0 | 0.0 | 0.4 | |
| + Other Current Liabilities | -10.0 | 1.7 | 0.0 | |
| + Provisions — Current | 0.0 | 0.1 | -0.0 | |
| + Provisions — Non-current | 0.2 | 0.0 | 0.0 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 0.4 | -20.8 | 1.3 | |
| + Total Adjustments (incl. Working Capital) | -11.5 | 32.4 | -13.5 | |
| Cash from Operations (pre-tax) | -11.2 | 11.6 | -12.2 | |
| + Income Taxes Paid | 0.3 | 0.1 | 0.0 | |
| Cash from Operating Activities | -11.4 | 11.5 | -12.2 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 0.2 | 1.0 | 1.2 | |
| + Interest Received — Investing | 0.5 | -2.0 | 0.1 | |
| + Other Inflows / (Outflows) — Investing | 0.1 | -0.2 | -0.0 | |
| Cash from Investing Activities | 0.3 | -3.2 | -1.1 | |
| Cash from Financing Activities | ||||
| + Proceeds from Issue of Shares | 0.0 | 0.0 | 30.0 | |
| + Proceeds from Other Equity Instruments | 0.0 | 0.0 | -0.6 | |
| + Proceeds from Borrowings | 19.1 | -3.6 | 10.2 | |
| + Repayment of Borrowings | 5.9 | 0.6 | 4.9 | |
| + Interest Paid | 2.5 | 4.0 | 4.9 | |
| Cash from Financing Activities | 10.7 | -8.2 | 29.7 | |
| Net Changes in Cash (pre-FX) | -0.4 | 0.1 | 16.4 | |
| Net Changes in Cash | -0.4 | 0.1 | 16.4 | |
| Closing Cash | 0.2 | — | — | |
| Reference Items | ||||
| EBITDA | 7.2 | -16.3 | 8.5 | |
| EBITDA Margin % | 4.78 | -21.71 | 14.27 | |
| Free Cash Flow (CFO − Capex) | -11.7 | 10.4 | -13.4 | |
| Free Cash Flow to Equity | — | 2.2 | -13.0 | |
| Free Cash Flow per Basic Share | -6.07 | 5.44 | -7.00 | |
| Cash Flow to Net Income | -11.13 | -0.57 | -7.63 | |
| Cash Paid for Taxes | 0.3 | 0.1 | 0.0 | |
| Cash Paid for Interest | 2.5 | 4.0 | 4.9 | |