SPEL Semiconductor Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-308.74	-210.47	-167.88	-30.89	-127.67	-86.35
Depreciation & Amortization	12.35	20.05	28.79	39.5	46.92	43.04
Loss (Gain) From Sale of Assets	1.69	1.69	4.63	-0.19	-	-
Provision & Write-off of Bad Debts	-	-	0.75	0	0.01	-
Other Operating Activities	-141.49	13.82	14.81	-5.14	-3.53	19.51
Change in Accounts Receivable	0.95	4.82	7.04	-8.05	-20.61	-
Change in Inventory	238.94	141.63	133.22	17.5	-65.36	-
Change in Accounts Payable	3.93	-9.82	-18.96	-41.03	12.98	-
Change in Other Net Operating Assets	165.18	21.58	-90.73	-3.97	-63.86	-
Operating Cash Flow	56.11	-16.71	-88.33	-32.27	-221.12	-23.8
Capital Expenditures	-	-	-2.99	-5.03	-38.1	-
Sale of Property, Plant & Equipment	-	-	77	106.81	238	-
Other Investing Activities	16.16	14.53	14.08	14.37	13.56	12.11
Investing Cash Flow	16.16	14.53	88.09	116.15	213.46	12.11
Long-Term Debt Issued	-	31.01	25.93	-	14.26	-
Long-Term Debt Repaid	-	-	-	-60.45	-	-
Net Debt Issued (Repaid)	-31.37	31.01	25.93	-60.45	14.26	-
Other Financing Activities	-40.89	-28.85	-25.7	-23.46	-6.64	11.57
Financing Cash Flow	-72.26	2.16	0.23	-83.91	7.62	11.57
Foreign Exchange Rate Adjustments	-	-	-	-	-0	-
Miscellaneous Cash Flow Adjustments	-	0	-0	-0	-0	-
Net Cash Flow	0.01	-0.02	-0.01	-0.03	-0.04	-0.12
Free Cash Flow	56.11	-16.71	-91.32	-37.3	-259.22	-23.8
Free Cash Flow Margin	71.93%	-21.25%	-76.07%	-33.41%	-239.04%	-11.13%
Free Cash Flow Per Share	1.22	-0.36	-1.98	-0.81	-5.62	-0.52
Cash Interest Paid	40.89	28.85	25.7	23.46	6.64	-
Cash Income Tax Paid	-	-	-	1.64	1.53	-
Levered Free Cash Flow	115	121.3	97.59	55.6	-115.69	23.33
Unlevered Free Cash Flow	140.55	139.33	113.94	70.27	-108.06	30.61
Change in Working Capital	409	158.2	30.58	-35.55	-136.85	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.