Bharat Seats 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	327	250.54	215.46	119.13	48.06
Depreciation & Amortization	258.23	236.87	165.94	172.31	176.62
Other Amortization	4.17	3.16	4.79	3.83	3.21
Loss (Gain) From Sale of Assets	-1.2	-0.19	0.13	-0.34	0.42
Other Operating Activities	121.62	27.06	-64.66	13.88	24.19
Change in Accounts Receivable	-933.4	-67.95	142.06	-281.2	-465.08
Change in Inventory	-157.21	-108.89	241.53	-232.88	-91.28
Change in Accounts Payable	1,156	303.15	-102.26	117.9	491.82
Change in Other Net Operating Assets	186.04	-76.34	-177.6	243.53	-0.49
Operating Cash Flow	961.44	567.42	425.4	156.17	187.46
Operating Cash Flow Growth	69.44%	33.39%	172.40%	-16.69%	-32.23%
Capital Expenditures	-698.51	-732.73	-605.02	-172.06	-188.99
Sale of Property, Plant & Equipment	13.63	4.3	14.23	18.96	66.63
Investment in Securities	-0.58	-0.39	-0.4	-6.4	-0.06
Other Investing Activities	4.33	2.49	0.52	12.89	-
Investing Cash Flow	-681.13	-726.34	-590.67	-146.62	-122.42
Short-Term Debt Issued	-	70	226.02	-	-
Long-Term Debt Issued	200	295.25	-	100	150
Total Debt Issued	200	365.25	226.02	100	150
Short-Term Debt Repaid	-128.23	-44.27	-	-4.46	-26.71
Long-Term Debt Repaid	-162.26	-49.03	-0.21	-57.81	-130.85
Total Debt Repaid	-290.49	-93.31	-0.21	-62.27	-157.56
Net Debt Issued (Repaid)	-90.49	271.95	225.82	37.74	-7.56
Common Dividends Paid	-50.24	-43.96	-25.12	-15.7	-15.7
Other Financing Activities	-112.09	-70.75	-32.49	-38	-42.32
Financing Cash Flow	-252.82	157.23	168.2	-15.97	-65.58
Net Cash Flow	27.5	-1.68	2.93	-6.42	-0.54
Free Cash Flow	262.94	-165.31	-179.63	-15.9	-1.53
Free Cash Flow Margin	2.04%	-1.55%	-1.71%	-0.19%	-0.03%
Free Cash Flow Per Share	4.19	-2.63	-2.86	-0.25	-0.02
Cash Interest Paid	112.09	70.75	32.49	38	42.32
Cash Income Tax Paid	70.69	118.24	162.25	25.21	26.72
Levered Free Cash Flow	75.22	-289.85	-113.17	-126.23	-45.29
Unlevered Free Cash Flow	130.15	-241.83	-90.95	-102.48	-18.83
Change in Working Capital	251.62	49.98	103.73	-152.65	-65.04

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