Elpro International 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	873.75	661.11	854.87	479.37	10,567
Depreciation & Amortization	151.56	102.84	53.3	49.01	48.57
Other Amortization	-	0.86	0.03	0.03	0.05
Loss (Gain) From Sale of Assets	-0.09	-	-	-	-
Loss (Gain) From Sale of Investments	-362.65	-511.76	-401.99	-191.49	-12,707
Loss (Gain) on Equity Investments	-0.31	-2.11	-2.37	-1.1	82.01
Stock-Based Compensation	-	-	-	-	13.89
Other Operating Activities	225	338.17	255.75	79.01	485.1
Change in Accounts Receivable	-224.07	-36.51	-76.28	-287.02	-131.11
Change in Inventory	-1.81	-0.11	4.96	-5.38	-2.05
Change in Accounts Payable	29.59	1,634	-105.39	187.3	24.43
Operating Cash Flow	690.98	2,186	582.94	-1,359	-1,619
Operating Cash Flow Growth	-68.39%	274.98%	-	-	-
Capital Expenditures	-1,220	-2,713	-430.23	-2,299	-20.25
Investment in Securities	1,158	-4,692	-2,158	2,415	3,813
Other Investing Activities	269.41	158.95	80.81	105.2	21.15
Investing Cash Flow	-189.25	-7,673	-2,622	337.75	3,868
Long-Term Debt Issued	952.06	6,213	2,378	849.28	-
Total Debt Issued	952.06	6,213	2,378	849.28	-
Long-Term Debt Repaid	-39.8	-	-	-	-1,663
Total Debt Repaid	-39.8	-	-	-	-1,663
Net Debt Issued (Repaid)	912.26	6,213	2,378	849.28	-1,663
Common Dividends Paid	-	-118.64	-140.67	-	-
Other Financing Activities	-1,041	-616.48	-212.83	-26.44	-187.33
Financing Cash Flow	-129.09	5,478	2,025	602.17	-1,850
Miscellaneous Cash Flow Adjustments	0.97	-	21.82	-	-
Net Cash Flow	373.6	-9.36	7.07	-418.93	398.22
Free Cash Flow	-529.1	-526.75	152.72	-3,658	-1,640
Free Cash Flow Margin	-8.92%	-11.43%	5.33%	-241.13%	-12.19%
Free Cash Flow Per Share	-3.13	-3.11	0.90	-21.59	-9.67
Cash Interest Paid	1,041	616.48	212.83	26.44	187.33
Cash Income Tax Paid	691.07	207.21	110.04	64.38	1,854
Levered Free Cash Flow	-730.33	-2,331	239.94	-1,811	8,029
Unlevered Free Cash Flow	-66.28	-1,913	396.93	-1,783	8,152
Change in Working Capital	-196.29	1,597	-176.71	-1,774	-108.72

Source: S&P Global Market Intelligence. Standard template. Financial Sources.