SPEL Semiconductor Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-210.47	-167.88	-30.89	-127.67	-86.35
Depreciation & Amortization	20.05	28.79	39.5	46.92	43.04
Loss (Gain) From Sale of Assets	1.69	4.63	-0.19	-	-
Provision & Write-off of Bad Debts	-	0.75	0	0.01	-
Other Operating Activities	13.82	14.81	-5.14	-3.53	19.51
Change in Accounts Receivable	4.82	7.04	-8.05	-20.61	-
Change in Inventory	141.63	133.22	17.5	-65.36	-
Change in Accounts Payable	-9.82	-18.96	-41.03	12.98	-
Change in Other Net Operating Assets	21.58	-90.73	-3.97	-63.86	-
Operating Cash Flow	-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	14.53	14.08	14.37	13.56	12.11
Investing Cash Flow	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)	31.01	25.93	-60.45	14.26	-
Other Financing Activities	-28.85	-25.7	-23.46	-6.64	11.57
Financing Cash Flow	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	-0.02	-0.01	-0.03	-0.04	-0.12
Free Cash Flow	-16.71	-91.32	-37.3	-259.22	-23.8
Free Cash Flow Margin	-21.25%	-76.07%	-33.41%	-239.04%	-11.13%
Free Cash Flow Per Share	-0.36	-1.98	-0.81	-5.62	-0.52
Cash Interest Paid	28.85	25.7	23.46	6.64	-
Cash Income Tax Paid	-	-	1.64	1.53	-
Levered Free Cash Flow	121.3	97.59	55.6	-115.69	23.33
Unlevered Free Cash Flow	139.33	113.94	70.27	-108.06	30.61
Change in Working Capital	158.2	30.58	-35.55	-136.85	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.