Bharat Seats 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	422.31	327	250.54	215.46	119.13
Depreciation & Amortization	352.94	258.23	236.87	165.94	172.31
Other Amortization	-	4.17	3.16	4.79	3.83
Loss (Gain) From Sale of Assets	1.13	-1.2	-0.19	0.13	-0.34
Other Operating Activities	107.74	121.62	27.06	-64.66	13.88
Change in Accounts Receivable	-668.02	-933.4	-67.95	142.06	-281.2
Change in Inventory	-47.99	-157.21	-108.89	241.53	-232.88
Change in Accounts Payable	606.21	1,156	303.15	-102.26	117.9
Change in Other Net Operating Assets	292.77	186.04	-76.34	-177.6	243.53
Operating Cash Flow	1,067	961.44	567.42	425.4	156.17
Operating Cash Flow Growth	10.99%	69.44%	33.39%	172.40%	-16.69%
Capital Expenditures	-509.49	-698.51	-732.73	-605.02	-172.06
Sale of Property, Plant & Equipment	31.23	13.63	4.3	14.23	18.96
Investment in Securities	-0.16	-0.58	-0.39	-0.4	-6.4
Other Investing Activities	6.39	4.33	2.49	0.52	12.89
Investing Cash Flow	-472.02	-681.13	-726.34	-590.67	-146.62
Short-Term Debt Issued	-	-	70	226.02	-
Long-Term Debt Issued	-	200	295.25	-	100
Total Debt Issued	-	200	365.25	226.02	100
Short-Term Debt Repaid	-170	-128.23	-44.27	-	-4.46
Long-Term Debt Repaid	-130.81	-162.26	-49.03	-0.21	-57.81
Total Debt Repaid	-300.81	-290.49	-93.31	-0.21	-62.27
Net Debt Issued (Repaid)	-300.81	-90.49	271.95	225.82	37.74
Common Dividends Paid	-69.08	-50.24	-43.96	-25.12	-15.7
Other Financing Activities	-101.65	-112.09	-70.75	-32.49	-38
Financing Cash Flow	-471.54	-252.82	157.23	168.2	-15.97
Net Cash Flow	123.53	27.5	-1.68	2.93	-6.42
Free Cash Flow	557.6	262.94	-165.31	-179.63	-15.9
Free Cash Flow Growth	112.07%	-	-	-	-
Free Cash Flow Margin	2.85%	2.04%	-1.55%	-1.71%	-0.19%
Free Cash Flow Per Share	8.87	4.19	-2.63	-2.86	-0.25
Cash Interest Paid	-	112.09	70.75	32.49	38
Cash Income Tax Paid	-	70.69	118.24	162.25	25.21
Levered Free Cash Flow	338.46	75.22	-289.85	-113.17	-126.23
Unlevered Free Cash Flow	402.02	130.15	-241.83	-90.95	-102.48
Change in Working Capital	182.97	251.62	49.98	103.73	-152.65

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