Kokuyo Camlin 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	58.33	438.32	244.47	-47.29	-146.18
Depreciation & Amortization	210.48	185.01	166.92	175.31	182.79
Other Amortization	1.6	1.61	1.61	1.63	1.24
Loss (Gain) From Sale of Assets	0.29	-45.03	-17.41	2.22	-1.16
Provision & Write-off of Bad Debts	-0.26	-1.84	-1.3	-1.83	39.12
Other Operating Activities	-6.04	64.04	73.02	33.25	52.37
Change in Accounts Receivable	66.62	-89.87	-139.42	-81.09	204.49
Change in Inventory	403.51	-311.45	-324.9	0.39	565.5
Change in Accounts Payable	-136.19	-71.93	260.52	96.33	-327.16
Change in Other Net Operating Assets	-52.99	19.49	11.28	-0.89	46.43
Operating Cash Flow	545.36	188.35	274.79	178.03	617.43
Operating Cash Flow Growth	189.54%	-31.45%	54.35%	-71.17%	-4.34%
Capital Expenditures	-210.66	-259.39	-121.02	-62.75	-34.76
Sale of Property, Plant & Equipment	2.59	81.86	45.86	1.09	1.87
Investment in Securities	-1.94	-1.9	-0.83	3.92	-4
Other Investing Activities	0.74	2.74	1.93	1.94	2.83
Investing Cash Flow	-209.27	-176.69	-74.06	-55.8	-34.05
Short-Term Debt Issued	-	92.56	-	-	-
Total Debt Issued	-	92.56	-	-	-
Short-Term Debt Repaid	-242.06	-	-87.35	-2.68	-393.12
Long-Term Debt Repaid	-22.64	-5.19	-59.37	-74.99	-82.6
Total Debt Repaid	-264.7	-5.19	-146.72	-77.66	-475.73
Net Debt Issued (Repaid)	-264.7	87.38	-146.72	-77.66	-475.73
Common Dividends Paid	-50.15	-50.15	-	-	-
Other Financing Activities	-43.39	-36.81	-41.56	-41.6	-89.29
Financing Cash Flow	-358.24	0.41	-188.28	-119.27	-565.02
Net Cash Flow	-22.16	12.08	12.45	2.97	18.36
Free Cash Flow	334.7	-71.03	153.77	115.28	582.67
Free Cash Flow Growth	-	-	33.38%	-80.22%	14.87%
Free Cash Flow Margin	4.39%	-0.87%	1.98%	2.27%	14.45%
Free Cash Flow Per Share	3.34	-0.71	1.53	1.15	5.81
Cash Interest Paid	43.39	36.81	41.56	41.6	89.29
Cash Income Tax Paid	83.01	134.33	77.25	2.05	2.63
Levered Free Cash Flow	318.8	-153.53	11.76	101.86	509.17
Unlevered Free Cash Flow	346.01	-129.05	37.95	122.92	545.62
Change in Working Capital	280.95	-453.76	-192.53	14.75	489.27

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