Frontier Springs 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	508.43	346.64	129.86	72.41	75.15	77.96
Depreciation & Amortization	41.41	39.87	36.92	31.81	28.53	26.68
Other Amortization	0.21	0.21	0.21	0.21	-	-
Loss (Gain) From Sale of Assets	-5.34	-6.27	-3.77	-0.19	-1.04	-2.13
Other Operating Activities	6.41	9.28	23.43	3.17	2.06	3.04
Change in Accounts Receivable	-135.57	-162.73	-59.49	6.57	6.47	-17.75
Change in Inventory	-77.82	-87.74	-6.26	-96.66	-33.74	-9.89
Change in Accounts Payable	-138.86	81.97	-27.6	99.26	2.17	15.34
Change in Other Net Operating Assets	8.17	-0.14	22.36	-20.34	21.9	16.71
Operating Cash Flow	207.04	221.08	115.67	96.24	101.49	109.96
Operating Cash Flow Growth	-12.15%	91.14%	20.19%	-5.18%	-7.70%	9.43%
Capital Expenditures	-141.39	-147.65	-78.19	-85.3	-61.58	-24.84
Sale of Property, Plant & Equipment	1.61	1.61	1.07	0.27	1.2	0.75
Investment in Securities	-84.37	-68.12	-25	-21.58	-51.56	-35.05
Other Investing Activities	8.99	9.51	6.12	6.36	9.76	9.46
Investing Cash Flow	-215.16	-204.65	-96	-100.25	-102.18	-49.67
Short-Term Debt Issued	-	15.04	-	12.31	0.01	-
Long-Term Debt Issued	-	7.1	-	0.22	-	5.21
Total Debt Issued	27.8	22.14	-	12.53	0.01	5.21
Short-Term Debt Repaid	-	-	-8.19	-	-	-56.95
Long-Term Debt Repaid	-	-	-0.81	-	-3.34	-
Total Debt Repaid	5.44	-	-8.99	-	-3.34	-56.95
Net Debt Issued (Repaid)	33.24	22.14	-8.99	12.53	-3.33	-51.73
Common Dividends Paid	-7.09	-7.09	-5.91	-3.94	-3.94	-
Other Financing Activities	-2.64	-2.25	-2	-3.34	-2.81	-4.95
Financing Cash Flow	23.51	12.8	-16.9	5.24	-10.08	-56.68
Net Cash Flow	15.39	29.23	2.77	1.24	-10.77	3.62
Free Cash Flow	65.65	73.43	37.48	10.94	39.92	85.13
Free Cash Flow Growth	-38.72%	95.91%	242.53%	-72.59%	-53.11%	160.86%
Free Cash Flow Margin	2.29%	3.17%	2.77%	1.02%	4.77%	11.06%
Free Cash Flow Per Share	16.14	18.64	9.52	2.78	10.13	21.61
Cash Interest Paid	2.64	2.25	2	3.34	2.81	4.95
Cash Income Tax Paid	168.12	114.19	43.35	23.35	25.29	26.01
Levered Free Cash Flow	-25.4	9.85	-8.45	-8.51	16.83	83.68
Unlevered Free Cash Flow	-23.64	11.38	-7.08	-6.33	18.59	86.78
Change in Working Capital	-344.08	-168.64	-70.98	-11.17	-3.2	4.41

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