Artson 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	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-108.84	34.84	60.52	-235.08	-50.29
Depreciation & Amortization	25.19	23.99	20.07	11.67	11.18
Other Amortization	-	-	0.3	0.44	0.55
Loss (Gain) From Sale of Assets	-	-190.25	-	-1.29	-
Provision & Write-off of Bad Debts	52.52	-	-1.39	2.14	4.17
Other Operating Activities	3.75	146.41	70.33	112.51	106.66
Change in Accounts Receivable	234.81	-217.51	89.63	16.86	45.74
Change in Inventory	146.5	-72.27	64.79	-217.09	24.42
Change in Accounts Payable	-169.39	305.68	-154.94	8.52	-104.12
Change in Other Net Operating Assets	-239.36	173.47	-187.08	256.96	103.72
Operating Cash Flow	-54.83	204.35	-37.76	-44.37	142.05
Operating Cash Flow Growth	-	-	-	-	-10.60%
Capital Expenditures	-25.79	-23.73	-27.46	-25.05	-23.57
Sale of Property, Plant & Equipment	-	-	-	2.84	-
Divestitures	48.14	95.85	-	-	-
Other Investing Activities	23.89	1.31	14.69	-1.9	6.33
Investing Cash Flow	46.25	73.43	-12.77	-24.12	-17.25
Long-Term Debt Issued	291.12	350.96	567.84	385	-
Total Debt Issued	291.12	350.96	567.84	385	-
Long-Term Debt Repaid	-269.43	-498.33	-434.72	-237.52	-76.67
Total Debt Repaid	-269.43	-498.33	-434.72	-237.52	-76.67
Net Debt Issued (Repaid)	21.69	-147.37	133.13	147.48	-76.67
Other Financing Activities	-63.14	-81.61	-85.64	-76.46	-86.96
Financing Cash Flow	-41.45	-228.98	47.49	71.02	-163.63
Net Cash Flow	-50.03	48.8	-3.04	2.54	-38.83
Free Cash Flow	-80.61	180.63	-65.22	-69.42	118.48
Free Cash Flow Growth	-	-	-	-	-14.74%
Free Cash Flow Margin	-4.93%	15.91%	-5.09%	-5.28%	6.86%
Free Cash Flow Per Share	-2.19	4.89	-1.77	-1.88	3.21
Cash Interest Paid	63.14	81.61	85.64	76.46	86.96
Cash Income Tax Paid	24.81	-27.81	-9.9	12.38	1.29
Levered Free Cash Flow	-75	-41.57	-156.77	-58.65	-34.05
Unlevered Free Cash Flow	-23.29	4.94	-109.04	-15.42	9.42
Change in Working Capital	-27.44	189.37	-187.59	65.25	69.77

Source: S&P Global Market Intelligence. Standard template. Financial Sources.