Wendt (India) 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	145.5	394.8	409.5	400.9	270.67
Depreciation & Amortization	147.2	99.4	84.3	79.7	83.51
Other Amortization	-	1.3	1.2	1.4	2.58
Loss (Gain) From Sale of Assets	-2.4	-0.7	-1.7	0.3	1.54
Loss (Gain) From Sale of Investments	-24.6	-64.8	-50	-28.5	-17.48
Provision & Write-off of Bad Debts	14.4	2.6	1.6	6.9	0.78
Other Operating Activities	-18.5	27.6	-17.8	20.1	10.2
Change in Accounts Receivable	131.6	-150.3	-133.2	-63.5	19.63
Change in Inventory	-155.7	-15.3	-18	-58.1	-32.47
Change in Accounts Payable	14.6	57.3	16.4	3.5	-17.67
Change in Other Net Operating Assets	-33.4	-15.5	5.8	-32.7	47.5
Operating Cash Flow	218.7	336.4	298.1	330	368.78
Operating Cash Flow Growth	-34.99%	12.85%	-9.67%	-10.51%	348.61%
Capital Expenditures	-129.8	-194.4	-163.3	-98	-49.03
Sale of Property, Plant & Equipment	3.3	1.9	3.9	0.5	0.06
Sale (Purchase) of Intangibles	-1.9	-358.8	-1.2	-0.6	-0.01
Investment in Securities	74.1	289.1	22.2	-33.2	-252.67
Other Investing Activities	1.9	6.4	54.4	-47.8	4
Investing Cash Flow	-52.4	-255.8	-84	-179.1	-297.65
Short-Term Debt Issued	-	12	-	-	9.99
Total Debt Issued	-	12	-	-	9.99
Short-Term Debt Repaid	-12	-	-	-10	-9.97
Long-Term Debt Repaid	-1.9	-1.5	-	-	-
Total Debt Repaid	-13.9	-1.5	-	-10	-9.97
Net Debt Issued (Repaid)	-13.9	10.5	-	-10	0.02
Common Dividends Paid	-80	-	-	-150	-80
Other Financing Activities	-0.3	-100.5	-160	-0.2	-0.21
Financing Cash Flow	-94.2	-90	-160	-160.2	-80.19
Foreign Exchange Rate Adjustments	24.2	14.7	-7.6	6.6	0.46
Net Cash Flow	96.3	5.3	46.5	-2.7	-8.6
Free Cash Flow	88.9	142	134.8	232	319.75
Free Cash Flow Growth	-37.39%	5.34%	-41.90%	-27.44%	-
Free Cash Flow Margin	3.76%	6.08%	5.94%	11.04%	17.88%
Free Cash Flow Per Share	44.45	71.00	67.40	116.00	159.87
Cash Interest Paid	0.3	100.5	160	0.2	0.21
Cash Income Tax Paid	104	89.7	150.4	108.7	84.05
Levered Free Cash Flow	67.86	-257.45	95.91	143.13	276.26
Unlevered Free Cash Flow	68.05	-257.14	95.91	143.25	276.39
Change in Working Capital	-42.9	-123.8	-129	-150.8	16.98

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