APIS 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	253.22	253.37	325.67	182.53	79.82
Depreciation & Amortization	47.06	26.33	18.59	22.71	24.24
Loss (Gain) From Sale of Assets	-0.86	-	-	-	-
Provision & Write-off of Bad Debts	63.88	-	-	-	-
Other Operating Activities	-42.22	-11.68	-46.76	-38.43	51.91
Change in Accounts Receivable	-159.48	-298.58	-64.57	66.92	-263.48
Change in Inventory	-26.95	128.87	33.16	150.87	-27.65
Change in Accounts Payable	-67.49	-42.6	-79.54	38.03	19
Change in Other Net Operating Assets	74.27	2.85	-219.77	-246.9	233.06
Operating Cash Flow	141.43	58.56	-33.22	175.74	116.89
Operating Cash Flow Growth	141.50%	-	-	50.34%	-
Capital Expenditures	-61.16	-27.03	-36.49	-18.6	-27.19
Sale of Property, Plant & Equipment	1.41	-	-	7	-
Investment in Securities	-4.86	41.67	110.63	4.17	-
Other Investing Activities	1.26	-10.42	8.26	-78.77	-11.8
Investing Cash Flow	-63.36	2.15	83.37	-88.71	-38.58
Long-Term Debt Issued	-	16.41	8.24	-	17.4
Long-Term Debt Repaid	-33	-30.84	-5.66	-24.75	-4.18
Net Debt Issued (Repaid)	-33	-14.43	2.57	-24.75	13.22
Other Financing Activities	-43.73	-49.49	-59.18	-74.24	-76.38
Financing Cash Flow	-76.73	-63.91	-56.6	-98.99	-63.15
Miscellaneous Cash Flow Adjustments	-	-	-0	-	0
Net Cash Flow	1.34	-3.2	-6.45	-11.96	15.16
Free Cash Flow	80.27	31.53	-69.7	157.14	89.7
Free Cash Flow Growth	154.54%	-	-	75.17%	-
Free Cash Flow Margin	2.05%	0.90%	-2.21%	4.73%	3.04%
Free Cash Flow Per Share	0.59	0.23	-0.51	1.14	0.65
Cash Interest Paid	43.73	49.49	59.18	74.24	76.38
Cash Income Tax Paid	103.29	90.6	48.76	56.53	30.04
Levered Free Cash Flow	-16.88	-133.94	-7.63	333.9	-196.73
Unlevered Free Cash Flow	10.45	-103.26	24.77	378.2	-153.03
Change in Working Capital	-179.65	-209.46	-330.71	8.92	-39.08