SPEL Semiconductor Limited (BOM:517166)

SPEL Semiconductor Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Net Income	-167.88	-30.89	-127.67	-86.35	10.54
Depreciation & Amortization	28.79	39.5	46.92	43.04	49.82
Loss (Gain) From Sale of Assets	4.63	-0.19	-	-	-
Provision & Write-off of Bad Debts	0.75	0	0.01	-	-
Other Operating Activities	14.81	-5.14	-3.53	19.51	-127.62
Change in Accounts Receivable	7.04	-8.05	-20.61	-	-
Change in Inventory	133.22	17.5	-65.36	-	-
Change in Accounts Payable	-18.96	-41.03	12.98	-	-
Change in Other Net Operating Assets	-90.73	-3.97	-63.86	-	-
Operating Cash Flow	-88.33	-32.27	-221.12	-23.8	-67.26
Capital Expenditures	-2.99	-5.03	-38.1	-	-
Sale of Property, Plant & Equipment	77	106.81	238	-	-
Other Investing Activities	14.08	14.37	13.56	12.11	14.62
Investing Cash Flow	88.09	116.15	213.46	12.11	14.62
Long-Term Debt Issued	25.93	-	14.26	-	-
Total Debt Issued	25.93	-	14.26	-	-
Long-Term Debt Repaid	-	-60.45	-	-	-
Net Debt Issued (Repaid)	25.93	-60.45	14.26	-	-
Other Financing Activities	-25.7	-23.46	-6.64	11.57	52.79
Financing Cash Flow	0.23	-83.91	7.62	11.57	52.79
Foreign Exchange Rate Adjustments	-	-	-0	-	0.01
Miscellaneous Cash Flow Adjustments	-0	-0	-0	-	-
Net Cash Flow	-0.01	-0.03	-0.04	-0.12	0.15
Free Cash Flow	-91.32	-37.3	-259.22	-23.8	-67.26
Free Cash Flow Margin	-76.07%	-33.41%	-239.04%	-11.13%	-17.55%
Free Cash Flow Per Share	-1.98	-0.81	-5.62	-0.52	-1.47
Cash Interest Paid	25.7	23.46	6.64	-	-
Cash Income Tax Paid	-	1.64	1.53	-	-
Levered Free Cash Flow	84.53	42.94	-115.69	23.33	-60.06
Unlevered Free Cash Flow	100.59	57.6	-108.06	30.61	-51.14
Change in Net Working Capital	-111.1	-25.23	81.96	-15.55	118.47

Updated Feb 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.