Spenta International 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	12.15	11.01	11.46	21.9	-15.93
Depreciation & Amortization	9.38	9.49	11.04	10.95	10.95
Loss (Gain) From Sale of Assets	-	-	-	-2.85	-
Loss (Gain) From Sale of Investments	1.11	-3.74	0.73	-1.42	-2.81
Other Operating Activities	13.36	12.17	12.33	14.72	11.9
Change in Accounts Receivable	-10.5	23.86	30.08	-14.11	-39.78
Change in Inventory	-4.59	-2.2	1.76	-49.97	-9.45
Change in Accounts Payable	5.27	-15.04	-25.52	15.51	10.5
Change in Other Net Operating Assets	8.5	-4.37	-11.36	0.18	14.43
Operating Cash Flow	34.68	31.19	30.52	-5.09	-20.19
Operating Cash Flow Growth	11.20%	2.19%	-	-	-
Capital Expenditures	-1.96	-0.08	-1.23	-1.99	-1.16
Sale of Property, Plant & Equipment	-	-	-	3.09	-
Investment in Securities	-5.67	-31.54	-10.35	-0.79	-2.41
Other Investing Activities	7.48	5.34	3.48	3.53	3.54
Investing Cash Flow	-2.53	-26.27	-3.05	4.74	-0.47
Short-Term Debt Issued	7.84	35.87	8.09	27.05	11.19
Long-Term Debt Issued	-	-	-	-	26.52
Total Debt Issued	7.84	35.87	8.09	27.05	37.71
Long-Term Debt Repaid	-9.46	-15.39	-13.74	-8.52	-
Total Debt Repaid	-9.46	-15.39	-13.74	-8.52	-
Net Debt Issued (Repaid)	-1.62	20.48	-5.65	18.52	37.71
Common Dividends Paid	-2.76	-2.76	-4.15	-	-2.21
Other Financing Activities	-19.61	-18.28	-16.73	-16.25	-15.8
Financing Cash Flow	-24	-0.56	-26.53	2.28	19.7
Foreign Exchange Rate Adjustments	0.17	-0.02	-0.02	-	-
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	8.32	4.33	0.92	1.93	-0.96
Free Cash Flow	32.72	31.11	29.28	-7.09	-21.35
Free Cash Flow Growth	5.18%	6.22%	-	-	-
Free Cash Flow Margin	6.81%	8.77%	5.51%	-1.38%	-9.61%
Free Cash Flow Per Share	11.84	11.25	10.59	-2.56	-7.72
Cash Interest Paid	19.61	18.28	16.73	16.25	15.8
Cash Income Tax Paid	2.82	4.1	2.2	4	-
Levered Free Cash Flow	12.93	11.75	9.89	-27.22	-30.09
Unlevered Free Cash Flow	25.18	23.18	20.35	-17.06	-20.21
Change in Working Capital	-1.32	2.26	-5.04	-48.39	-24.3

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