Lactose (India) 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	60.63	51.63	67.89	12.09	24.51
Depreciation & Amortization	57.42	53.77	52.13	46.76	45.49
Other Amortization	-	0.14	0.05	0.1	0.09
Loss (Gain) From Sale of Assets	-	-0.35	-0.1	-0.26	2.4
Loss (Gain) From Sale of Investments	-	-	-	-	-0.43
Provision & Write-off of Bad Debts	-	-0.87	-0.29	0.78	-0.29
Other Operating Activities	53.46	56.97	68.61	60.8	56.5
Change in Accounts Receivable	-112.55	-61.57	-28.37	-12.19	-48.83
Change in Inventory	-313.96	-77.6	59.86	-156.61	12.04
Change in Accounts Payable	270.35	23.39	-99.23	138.01	18.71
Change in Other Net Operating Assets	40.21	-48.43	-33.12	-10.54	-25.54
Operating Cash Flow	55.56	-2.93	87.45	78.93	84.67
Operating Cash Flow Growth	-	-	10.80%	-6.78%	291.07%
Capital Expenditures	-104.83	-143.77	-21.85	-15.61	-13.23
Sale of Property, Plant & Equipment	-	4.6	0.23	0.46	2.93
Investment in Securities	2.42	-1.27	0.08	7.41	-0.24
Other Investing Activities	0.21	0.76	0.76	-1.45	4.92
Investing Cash Flow	-102.2	-155.68	-20.79	-9.18	-5.62
Long-Term Debt Issued	54.65	181.19	-	-	-
Total Debt Issued	54.65	181.19	-	-	-
Short-Term Debt Repaid	-	-	-	-7.76	-13.91
Long-Term Debt Repaid	-8.43	-5.44	-8.85	-15.7	-34.51
Total Debt Repaid	-8.43	-5.44	-8.85	-23.46	-48.42
Net Debt Issued (Repaid)	46.22	175.75	-8.85	-23.46	-48.42
Issuance of Common Stock	-	65.25	-	-	18.14
Other Financing Activities	-39.09	-52.89	-48.32	-59.71	-51.16
Financing Cash Flow	7.13	188.11	-57.18	-83.17	-81.44
Net Cash Flow	-39.51	29.51	9.49	-13.42	-2.39
Free Cash Flow	-49.27	-146.7	65.6	63.32	71.44
Free Cash Flow Growth	-	-	3.60%	-11.37%	-
Free Cash Flow Margin	-3.02%	-12.60%	5.76%	9.62%	15.55%
Free Cash Flow Per Share	-3.80	-11.54	5.21	5.03	6.11
Cash Interest Paid	39.09	52.89	51.75	59.71	51.16
Cash Income Tax Paid	11.83	11.28	7.71	0.43	-0.67
Levered Free Cash Flow	-83.49	-208.39	18.14	2.98	46.48
Unlevered Free Cash Flow	-51.71	-175.47	50.79	40.16	78.33
Change in Working Capital	-115.96	-164.21	-100.85	-41.33	-43.62

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