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 | 2.3 | 4.0 | 2.4 | |
| + Finance Costs | 0.0 | 0.0 | 0.2 | |
| + Unrealised FX (Gain) / Loss | 0.0 | 0.0 | -1.3 | |
| + Other Non-cash Items | 0.3 | 0.0 | -0.0 | |
| Changes in Working Capital | ||||
| + Trade Receivables — Current | 2.6 | -2.7 | 3.0 | |
| + Other Financial Assets — Current | 0.0 | 0.0 | 0.2 | |
| + Other Current Assets | -1.0 | -0.8 | -1.2 | |
| + Trade Payables — Current | 2.4 | -0.7 | -0.0 | |
| + Other Financial Liabilities — Current | 1.6 | 1.9 | -7.3 | |
| + Other Current Liabilities | 2.0 | -0.7 | 2.4 | |
| + Provisions — Current | 1.7 | 0.1 | 2.1 | |
| Cash from Operating Activities | ||||
| Profit Before Tax (per I/S) | 3.2 | 2.8 | 3.6 | |
| + Total Adjustments (incl. Working Capital) | 11.9 | 1.0 | 0.4 | |
| Cash from Operations (pre-tax) | 15.1 | 3.9 | 4.0 | |
| + Income Taxes Paid | 0.7 | 1.2 | -0.8 | |
| Cash from Operating Activities | 14.3 | 2.7 | 4.9 | |
| Cash from Investing Activities | ||||
| + Acq of Fixed Assets (Capex) | 2.7 | 10.1 | 2.2 | |
| + Disp of Fixed Assets | 0.0 | 0.1 | 0.0 | |
| + Disp of Investment Property | 0.0 | 0.0 | 0.0 | |
| + Disp of Other Long-term Assets | -2.7 | -2.5 | 4.6 | |
| + Income Taxes (Paid) / Refund — Investing | 4.1 | -6.9 | 3.9 | |
| Cash from Investing Activities | -9.5 | -5.6 | -1.5 | |
| Cash from Financing Activities | ||||
| + Proceeds from Borrowings | 4.9 | 1.1 | 1.7 | |
| + Repayment of Borrowings | 2.0 | 3.5 | 3.3 | |
| + Interest Paid | 0.7 | 0.0 | 0.2 | |
| + Income Taxes (Paid) / Refund — Financing | 0.0 | 1.2 | 0.0 | |
| + Other Inflows / (Outflows) — Financing | -0.1 | -0.0 | 1.5 | |
| Cash from Financing Activities | 2.0 | -3.6 | -0.3 | |
| Net Changes in Cash (pre-FX) | 6.8 | -6.6 | 3.1 | |
| Net Changes in Cash | 6.8 | -6.6 | 3.1 | |
| Closing Cash | 11.8 | — | — | |
| Reference Items | ||||
| EBITDA | 5.6 | 6.4 | 5.8 | |
| EBITDA Margin % | 8.67 | 8.16 | 6.22 | |
| Free Cash Flow (CFO − Capex) | 11.6 | -7.5 | 2.7 | |
| Free Cash Flow to Equity | — | -2.2 | -6.6 | |
| Free Cash Flow per Basic Share | 11.40 | -7.35 | 2.61 | |
| Cash Flow to Net Income | 5.87 | 1.63 | 1.09 | |
| Cash Paid for Taxes | 0.7 | 1.2 | -0.8 | |
| Cash Paid for Interest | 0.7 | 0.0 | 0.2 | |