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	2016 - 2020
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	2016 - 2020
Net Income	-308.74	-210.47	-167.88	-30.89	-127.67	-86.35	Upgrade
Depreciation & Amortization	12.35	20.05	28.79	39.5	46.92	43.04	Upgrade
Loss (Gain) From Sale of Assets	1.69	1.69	4.63	-0.19	-	-	Upgrade
Provision & Write-off of Bad Debts	-	-	0.75	0	0.01	-	Upgrade
Other Operating Activities	-141.49	13.82	14.81	-5.14	-3.53	19.51	Upgrade
Change in Accounts Receivable	0.95	4.82	7.04	-8.05	-20.61	-	Upgrade
Change in Inventory	238.94	141.63	133.22	17.5	-65.36	-	Upgrade
Change in Accounts Payable	3.93	-9.82	-18.96	-41.03	12.98	-	Upgrade
Change in Other Net Operating Assets	165.18	21.58	-90.73	-3.97	-63.86	-	Upgrade
Operating Cash Flow	56.11	-16.71	-88.33	-32.27	-221.12	-23.8	Upgrade
Capital Expenditures	-	-	-2.99	-5.03	-38.1	-	Upgrade
Sale of Property, Plant & Equipment	-	-	77	106.81	238	-	Upgrade
Other Investing Activities	16.16	14.53	14.08	14.37	13.56	12.11	Upgrade
Investing Cash Flow	16.16	14.53	88.09	116.15	213.46	12.11	Upgrade
Long-Term Debt Issued	-	31.01	25.93	-	14.26	-	Upgrade
Long-Term Debt Repaid	-	-	-	-60.45	-	-	Upgrade
Net Debt Issued (Repaid)	-31.37	31.01	25.93	-60.45	14.26	-	Upgrade
Other Financing Activities	-40.89	-28.85	-25.7	-23.46	-6.64	11.57	Upgrade
Financing Cash Flow	-72.26	2.16	0.23	-83.91	7.62	11.57	Upgrade
Foreign Exchange Rate Adjustments	-	-	-	-	-0	-	Upgrade
Miscellaneous Cash Flow Adjustments	-	0	-0	-0	-0	-	Upgrade
Net Cash Flow	0.01	-0.02	-0.01	-0.03	-0.04	-0.12	Upgrade
Free Cash Flow	56.11	-16.71	-91.32	-37.3	-259.22	-23.8	Upgrade
Free Cash Flow Margin	71.93%	-21.25%	-76.07%	-33.41%	-239.04%	-11.13%	Upgrade
Free Cash Flow Per Share	1.22	-0.36	-1.98	-0.81	-5.62	-0.52	Upgrade
Cash Interest Paid	40.89	28.85	25.7	23.46	6.64	-	Upgrade
Cash Income Tax Paid	-	-	-	1.64	1.53	-	Upgrade
Levered Free Cash Flow	115	121.3	97.59	55.6	-115.69	23.33	Upgrade
Unlevered Free Cash Flow	140.55	139.33	113.94	70.27	-108.06	30.61	Upgrade
Change in Working Capital	409	158.2	30.58	-35.55	-136.85	-	Upgrade

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