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 | 2.6 | 2.0 | 1.9 | — | |
| + Finance Costs | 2.9 | 2.5 | 0.1 | — | |
| + Interest Income | 0.0 | 0.0 | -0.1 | — | |
| + Other Non-cash Items | 0.0 | 0.0 | 3.4 | — | |
| + Other Reconciling Items | 0.0 | -0.3 | 0.0 | — | |
| Changes in Working Capital | |||||
| + Inventories | 1.1 | 12.1 | 1.8 | — | |
| + Trade Receivables — Current | -12.0 | 3.1 | -0.6 | — | |
| + Other Financial Assets — Current | 0.6 | 0.0 | 0.0 | — | |
| + Other Financial Assets — Non-current | -0.8 | 0.0 | 0.0 | — | |
| + Other Current Assets | -7.8 | 9.8 | 0.8 | — | |
| + Trade Payables — Current | -3.7 | 0.8 | -11.6 | — | |
| + Other Financial Liabilities — Current | 2.4 | 2.4 | 2.4 | — | |
| + Other Financial Liabilities — Non-current | 0.0 | 1.3 | -0.0 | — | |
| + Other Current Liabilities | 18.6 | -25.8 | -3.2 | — | |
| + Other Non-current Liabilities | 0.0 | -0.4 | 0.0 | — | |
| + Provisions — Current | -0.2 | -0.4 | 0.6 | — | |
| + Provisions — Non-current | 0.4 | 0.0 | -1.0 | — | |
| Cash from Operating Activities | |||||
| Profit Before Tax (per I/S) | -0.5 | 0.5 | 4.5 | 4.1 | |
| + Total Adjustments (incl. Working Capital) | 4.1 | 6.9 | -5.5 | — | |
| Cash from Operations (pre-tax) | 3.6 | 7.4 | -1.1 | — | |
| + Interest Received — Operating | 0.1 | -0.0 | 0.0 | — | |
| + Other Inflows / (Outflows) — Operating | -0.3 | 0.0 | -0.1 | — | |
| + Income Taxes Paid | -1.4 | 0.0 | -0.1 | — | |
| Cash from Operating Activities | 4.7 | 7.3 | -1.0 | — | |
| Cash from Investing Activities | |||||
| + Acq of Fixed Assets (Capex) | 1.4 | 0.5 | 0.2 | — | |
| + Acq of Other Long-term Assets | 0.0 | 2.1 | 0.0 | — | |
| + Interest Received — Investing | 0.1 | 0.0 | 0.1 | — | |
| + Other Inflows / (Outflows) — Investing | -1.1 | 0.0 | -1.0 | — | |
| Cash from Investing Activities | -2.4 | -2.6 | -1.2 | — | |
| Cash from Financing Activities | |||||
| + Proceeds from Borrowings | 0.0 | 0.0 | 0.5 | — | |
| + Repayment of Borrowings | 4.2 | 0.0 | 0.0 | — | |
| + Interest Paid | 2.9 | 2.5 | 0.1 | — | |
| Cash from Financing Activities | -7.1 | -2.5 | 0.4 | — | |
| Net Changes in Cash (pre-FX) | -4.8 | 2.2 | -1.8 | — | |
| Net Changes in Cash | -4.8 | 2.2 | -1.8 | — | |
| Closing Cash | 0.4 | — | — | — | |
| Reference Items | |||||
| EBITDA | -0.3 | -5.3 | -16.2 | -11.8 | |
| EBITDA Margin % | -0.18 | -4.41 | -30.44 | -28.08 | |
| Free Cash Flow (CFO − Capex) | 3.4 | 6.8 | -1.3 | -1.3 | |
| Free Cash Flow to Equity | — | 4.3 | 3.7 | — | |
| Free Cash Flow per Basic Share | 0.24 | 0.48 | -0.09 | -0.09 | |
| Cash Flow to Net Income | -6.81 | 32.49 | -0.24 | — | |
| Cash Paid for Taxes | -1.4 | 0.0 | -0.1 | — | |
| Cash Paid for Interest | 2.9 | 2.5 | 0.1 | — | |