KS Smart Technologies 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
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025
Net Income	745.22	201.52
Depreciation & Amortization	47.29	24.66
Loss (Gain) From Sale of Assets	-1.82	-1.71
Loss (Gain) From Sale of Investments	31.91	-
Stock-Based Compensation	18.27	-
Provision & Write-off of Bad Debts	-	20.9
Other Operating Activities	308.47	-30.08
Change in Accounts Receivable	-3,534	-1,986
Change in Accounts Payable	3,583	3,624
Change in Other Net Operating Assets	-1,106	-1,731
Operating Cash Flow	92.19	122.43
Operating Cash Flow Growth	-24.70%	-
Capital Expenditures	-7.11	-705.52
Sale of Property, Plant & Equipment	-	2.71
Investment in Securities	-402.5	-113.1
Other Investing Activities	56.97	91.64
Investing Cash Flow	-578.64	-724.39
Short-Term Debt Issued	250.14	-
Long-Term Debt Issued	2,232	2,481
Total Debt Issued	2,482	2,481
Long-Term Debt Repaid	-2,414	-1,745
Net Debt Issued (Repaid)	68.82	735.55
Issuance of Common Stock	1,734	-
Other Financing Activities	-139.89	-62.66
Financing Cash Flow	1,663	672.89
Miscellaneous Cash Flow Adjustments	-0	-
Net Cash Flow	1,176	70.93
Free Cash Flow	85.08	-583.1
Free Cash Flow Margin	0.64%	-8.37%
Free Cash Flow Per Share	1.05	-11.95
Cash Interest Paid	139.89	62.66
Cash Income Tax Paid	99.95	139.23
Levered Free Cash Flow	59.71	-
Unlevered Free Cash Flow	227.31	-
Change in Working Capital	-1,057	-92.85