U.P. Hotels 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	322.38	297.33	318.16	233.65	67.26
Depreciation & Amortization	62.23	86.39	79.57	74.28	63.73
Other Amortization	-	0.28	0.06	0.02	0.03
Loss (Gain) From Sale of Assets	0.42	1.28	0.18	0.82	0.02
Other Operating Activities	-4.12	-1.51	-1.1	6.01	-2.3
Change in Accounts Receivable	10.62	12.83	-10.95	-24.79	-11.37
Change in Inventory	-2.75	3.38	-6.45	1.25	-2.44
Change in Other Net Operating Assets	368.88	-36.22	-418.16	235.84	-62.4
Operating Cash Flow	757.66	363.76	-38.69	527.07	52.52
Operating Cash Flow Growth	108.29%	-	-	903.65%	-
Capital Expenditures	-134.75	-164.74	-85.15	-81.46	-51.97
Sale of Property, Plant & Equipment	0.94	0.37	0.5	1.67	0.46
Sale (Purchase) of Intangibles	-0.29	-0.66	-0.06	-	-0.06
Investment in Securities	-89.48	-92.67	-100.56	-86.98	-5.05
Other Investing Activities	-526.32	-17.55	254.59	-355.68	5.61
Investing Cash Flow	-749.9	-275.24	69.32	-522.45	-51.01
Short-Term Debt Issued	0.06	0.06	0.04	0.06	0.45
Long-Term Debt Issued	-	-	-	-	4.25
Total Debt Issued	0.06	0.06	0.04	0.06	4.7
Long-Term Debt Repaid	-0.78	-0.72	-0.67	-0.62	-
Net Debt Issued (Repaid)	-0.72	-0.67	-0.63	-0.56	4.7
Other Financing Activities	9.81	-2.65	0.54	-9.27	16.66
Financing Cash Flow	9.09	-3.32	-0.09	-9.83	21.36
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	16.85	85.19	30.55	-5.22	22.86
Free Cash Flow	622.91	199.02	-123.84	445.6	0.55
Free Cash Flow Growth	212.98%	-	-	80918.54%	-
Free Cash Flow Margin	36.94%	13.02%	-8.45%	34.06%	0.08%
Free Cash Flow Per Share	115.35	36.86	-22.93	82.52	0.10
Cash Interest Paid	-	0.33	0.31	0.36	0.2
Cash Income Tax Paid	-	102.64	105.83	81.37	20.84
Levered Free Cash Flow	211.92	160.44	159.49	195.39	1.21
Unlevered Free Cash Flow	212.05	160.64	159.68	195.62	1.32
Change in Working Capital	376.75	-20.01	-435.56	212.29	-76.21

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