Spectra Industries Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020	Mar '19 Mar 31, 2019
Net Income	-33.39	-59.4	-55.04	-87.89	-290.81
Depreciation & Amortization	5.29	5.29	5.98	6.36	6.45
Provision & Write-off of Bad Debts	-	-	-	-	122.75
Other Operating Activities	66.99	95.48	87.35	150.98	3.34
Change in Accounts Receivable	0.02	6.97	4.12	15.36	38.06
Change in Inventory	1.61	3.22	-	0.14	156.55
Change in Accounts Payable	-1.68	-0.74	1.52	-0.24	-35.1
Change in Other Net Operating Assets	18.77	-4.99	-3.83	-12.79	-20.31
Operating Cash Flow	57.61	45.82	40.09	71.92	-19.06
Operating Cash Flow Growth	25.75%	14.28%	-44.26%	-	-
Sale of Property, Plant & Equipment	-	0.94	-	-	-
Other Investing Activities	0.03	0.02	0.08	0.24	0.73
Investing Cash Flow	0.03	0.95	0.08	0.24	0.73
Long-Term Debt Issued	-	4.77	5.63	5.34	-
Long-Term Debt Repaid	-34.56	-	-	-	-3.31
Net Debt Issued (Repaid)	-34.56	4.77	5.63	5.34	-3.31
Other Financing Activities	-23.03	-51.99	-46.84	-78.47	-7.36
Financing Cash Flow	-57.59	-47.21	-41.21	-73.13	-10.67
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	0.05	-0.44	-1.03	-0.97	-29
Free Cash Flow	57.61	45.82	40.09	71.92	-19.06
Free Cash Flow Growth	25.75%	14.28%	-44.26%	-	-
Free Cash Flow Margin	-	-	-	249915.12%	-357.59%
Free Cash Flow Per Share	8.14	6.47	5.67	10.16	-2.69
Cash Interest Paid	23.03	51.99	46.84	78.47	7.36
Cash Income Tax Paid	-	-	-0.2	-0.91	1.34
Levered Free Cash Flow	13.45	-25.73	-22.72	-33.49	103.56
Unlevered Free Cash Flow	27.84	6.76	6.56	15.56	108.16
Change in Working Capital	18.73	4.45	1.8	2.47	139.21

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