Sandu Pharmaceuticals 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	17.66	15.52	14.61	15.21	15.89
Depreciation & Amortization	6.77	6.6	5.67	5	4.97
Other Amortization	-	0.11	0.16	0.17	0.34
Provision & Write-off of Bad Debts	4.86	1.61	0.43	0.38	0.4
Other Operating Activities	2.74	-1.1	-1.03	-0.8	-0.85
Change in Accounts Receivable	-11.4	-0.5	-1.19	-8.38	13.17
Change in Inventory	36.77	-18.98	20.75	-30.53	-1.34
Change in Accounts Payable	-0.2	2.92	-42.06	15.8	1.48
Change in Other Net Operating Assets	3.96	3.31	10.25	5.38	-24.55
Operating Cash Flow	61.16	9.48	7.6	2.21	9.49
Operating Cash Flow Growth	544.85%	24.81%	243.69%	-76.69%	-87.50%
Capital Expenditures	-7.2	-9.38	-14.25	-10.69	-8.41
Investment in Securities	22.4	6.41	-0.41	14.47	-47.13
Other Investing Activities	0.49	1.1	1.59	1.58	0.82
Investing Cash Flow	15.69	-1.86	-13.07	5.37	-54.72
Long-Term Debt Issued	-	4.14	0.63	-	-
Short-Term Debt Repaid	-	-	-	-	-0.19
Long-Term Debt Repaid	-0.58	-	-	-	-
Total Debt Repaid	-0.58	-	-	-	-0.19
Net Debt Issued (Repaid)	-0.58	4.14	0.63	-	-0.19
Issuance of Common Stock	-	-	-	13.2	13.81
Common Dividends Paid	-7.73	-7.73	-7.25	-6.61	-3.17
Other Financing Activities	-1.12	-1.04	-0.63	-0.8	-1.1
Financing Cash Flow	-9.43	-4.62	-7.24	5.79	9.34
Miscellaneous Cash Flow Adjustments	-21.38	0	0	-	-
Net Cash Flow	46.04	3	-12.71	13.37	-35.89
Free Cash Flow	53.96	0.1	-6.65	-8.48	1.08
Free Cash Flow Growth	51782.69%	-	-	-	-98.56%
Free Cash Flow Margin	7.72%	0.01%	-0.99%	-1.30%	0.16%
Free Cash Flow Per Share	5.59	0.01	-0.69	-0.90	0.13
Cash Interest Paid	1.12	-	-	0.24	0.74
Cash Income Tax Paid	7.5	5.83	4.99	7	8.77
Levered Free Cash Flow	48.06	-1.78	-8.99	-11.3	-1.07
Unlevered Free Cash Flow	48.76	-1.17	-8.65	-10.85	-0.61
Change in Working Capital	29.13	-13.25	-12.24	-17.74	-11.25

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