Hariyana Ship Breakers Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	38.11	16.05	32.26	41.05	18.42	95.95
Depreciation & Amortization	11.05	11.11	11.65	8.05	8.91	7.06
Other Amortization	-	-	-	-	-	0
Loss (Gain) From Sale of Assets	-	-	-0.51	0.01	-	-
Loss (Gain) on Equity Investments	1.93	-5.8	14.72	0.11	-49.22	-31.38
Provision & Write-off of Bad Debts	-	-	-0.01	-0.04	-0.01	0.01
Other Operating Activities	-56.26	-42.89	-84.36	-64.85	-15.71	-89.71
Change in Accounts Receivable	3.52	0.96	151.32	-141.34	41.32	-21.63
Change in Inventory	0.1	0.02	832.3	-777.55	722.16	-675.51
Change in Accounts Payable	-0.92	-0.85	-941.12	452.15	-805.97	1,026
Operating Cash Flow	-2.47	-21.4	16.25	-482.4	-80.12	310.37
Capital Expenditures	-	-	-0.24	-0.01	-8.72	-24.4
Sale of Property, Plant & Equipment	-	-	7.77	0.4	5.35	7.82
Investment in Securities	-58.45	-40.91	-98.28	-70.44	-21.5	69.26
Other Investing Activities	80.69	78.96	82.41	76.81	80.08	138.32
Investing Cash Flow	22.24	38.05	-8.33	6.75	55.21	190.99
Short-Term Debt Issued	-	-	-	100.57	31.77	-
Long-Term Debt Issued	-	-	-	-	-	5.36
Total Debt Issued	12.68	-	-	100.57	31.77	5.36
Short-Term Debt Repaid	-	-17.05	-76.21	-	-	-
Long-Term Debt Repaid	-	-1.11	-1.38	-1.62	-1.25	-
Total Debt Repaid	-3.23	-18.16	-77.59	-1.62	-1.25	-
Net Debt Issued (Repaid)	9.44	-18.16	-77.59	98.95	30.52	5.36
Other Financing Activities	-21.78	-27.32	-23.25	-23.98	-16.84	-17.68
Financing Cash Flow	-12.34	-45.48	-100.84	74.96	13.68	-12.32
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-0	-0
Net Cash Flow	7.43	-28.83	-92.92	-400.68	-11.23	489.03
Free Cash Flow	-2.47	-21.4	16.01	-482.41	-88.84	285.97
Free Cash Flow Margin	-2.61%	-26.36%	1.02%	-78.12%	-5.03%	17.59%
Free Cash Flow Per Share	-0.40	-3.47	2.60	-78.22	-14.40	46.37
Cash Interest Paid	15.55	21.09	13.76	12.73	6.72	10
Cash Income Tax Paid	10.21	6.93	16.69	24.91	23.55	55.11
Levered Free Cash Flow	53.55	37.7	64.07	-427.51	149.04	405.67
Unlevered Free Cash Flow	63.27	50.88	72.67	-419.56	153.24	411.93
Change in Working Capital	2.7	0.14	42.49	-466.74	-42.5	328.44

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