Bihar Sponge Iron Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	113.23	103.97	74.45	121.36	82.67
Depreciation & Amortization	38.16	40.28	42.31	42.45	29.87
Other Amortization	81.62	97.05	97.05	94.1	15.43
Loss (Gain) From Sale of Assets	24.61	-12.06	-	-	-13.42
Other Operating Activities	47.05	-10.44	-4.85	-6.64	-16.66
Change in Accounts Receivable	-176.28	-89.88	-51.54	-112.81	-210.77
Change in Inventory	369.87	470.16	-238.56	-216.93	-396.7
Change in Accounts Payable	-526.87	-516.69	272.93	-76.92	742.68
Operating Cash Flow	-28.6	82.39	191.78	-155.38	233.1
Operating Cash Flow Growth	-	-57.04%	-	-	134.76%
Capital Expenditures	-2.22	-21.75	-17.28	-17.89	-206.46
Sale of Property, Plant & Equipment	10	15.97	-	-	21.83
Other Investing Activities	7.6	1.6	1.07	0.1	0.01
Investing Cash Flow	15.38	-4.19	-16.2	-17.78	-184.63
Long-Term Debt Issued	17.64	-	-	401.81	60
Long-Term Debt Repaid	-	-89.42	-169.27	-203.78	-54.04
Net Debt Issued (Repaid)	17.64	-89.42	-169.27	198.03	5.96
Other Financing Activities	-	-	-	-30.81	-29.57
Financing Cash Flow	17.64	-89.42	-169.27	167.22	-23.61
Miscellaneous Cash Flow Adjustments	-	0	0	-	-
Net Cash Flow	4.41	-11.22	6.31	-5.95	24.86
Free Cash Flow	-30.82	60.64	174.5	-173.27	26.64
Free Cash Flow Growth	-	-65.25%	-	-	-72.99%
Free Cash Flow Margin	-1.26%	1.90%	6.54%	-3.74%	3.08%
Free Cash Flow Per Share	-0.34	0.67	1.94	-1.92	0.29
Cash Interest Paid	-	-	-	30.81	29.57
Cash Income Tax Paid	-9.68	8.72	3.77	5.34	1.68
Levered Free Cash Flow	-150.56	-160.97	-7.8	-118.34	93.13
Unlevered Free Cash Flow	-150.56	-160.97	-7.8	-117.44	93.32
Change in Working Capital	-333.28	-136.41	-17.18	-406.66	135.22