Caplin Point Laboratories 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	5,363	4,571	3,763	2,998	2,423
Depreciation & Amortization	630.4	509.8	426.4	451.9	358.1
Other Amortization	29.2	24.6	23.5	17.1	11.6
Loss (Gain) From Sale of Assets	37.6	6.5	3.6	11.7	6
Loss (Gain) From Sale of Investments	-50.1	-29	-12.9	-7.6	-19.9
Loss (Gain) on Equity Investments	0.1	-2.7	-0.8	-	-
Stock-Based Compensation	93.8	8.5	51.9	66.7	53.5
Other Operating Activities	-557.6	-510.3	-503.1	-190.5	-126.3
Change in Accounts Receivable	-877.5	-1,487	-770.1	-407	-504
Change in Inventory	269.4	-748.2	-609	-483.1	592.3
Change in Accounts Payable	-317.7	773	318.3	837.4	269.8
Change in Other Net Operating Assets	-297	67.4	23.3	72.3	-377.7
Operating Cash Flow	4,324	3,184	2,714	3,367	2,686
Operating Cash Flow Growth	35.80%	17.33%	-19.41%	25.36%	501.23%
Capital Expenditures	-1,915	-1,458	-1,935	-911.8	-733.3
Investment in Securities	-2,170	-1,198	-472.4	-1,994	303.4
Other Investing Activities	738	-543.9	231.3	-862.3	135.5
Investing Cash Flow	-3,347	-3,200	-2,176	-3,768	-294.4
Long-Term Debt Issued	2.7	-	29.1	-	-
Long-Term Debt Repaid	-	-31.3	-	-165.6	-194.1
Total Debt Repaid	-	-31.3	-	-165.6	-194.1
Net Debt Issued (Repaid)	2.7	-31.3	29.1	-165.6	-194.1
Issuance of Common Stock	0.1	0.1	0.2	0.3	-
Common Dividends Paid	-379.9	-341.7	-303.2	-226.9	-30.3
Other Financing Activities	-6.1	-7.8	-7.8	-14.6	-15.4
Financing Cash Flow	-383.2	-380.7	-281.7	-406.8	-239.8
Foreign Exchange Rate Adjustments	14.3	8.6	11.8	-0.9	-2.4
Net Cash Flow	607.5	-388.6	268	-808.1	2,150
Free Cash Flow	2,409	1,726	779	2,456	1,953
Free Cash Flow Growth	39.57%	121.53%	-68.27%	25.74%	-
Free Cash Flow Margin	12.42%	10.17%	5.30%	19.32%	18.38%
Free Cash Flow Per Share	31.55	22.61	10.18	32.15	25.59
Cash Interest Paid	6.1	7.8	7.8	7	15.4
Cash Income Tax Paid	1,276	1,090	880	-	661.4
Levered Free Cash Flow	1,338	312.44	451.38	453.85	1,425
Unlevered Free Cash Flow	1,342	317.31	456.25	458.23	1,435
Change in Working Capital	-1,223	-1,394	-1,038	19.6	-19.6

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.