S P Capital Financing 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	9.1	5.66	4.84	14.27	54.4
Loss (Gain) on Equity Investments	-	-	-	-	-0.03
Other Operating Activities	3.96	1.62	-7.15	-12.58	0.01
Change in Accounts Receivable	-	-	-	-	0.99
Change in Accounts Payable	-	-	-0.01	-0.03	-0.03
Change in Other Net Operating Assets	0.54	3.78	106.36	18.75	-84.04
Operating Cash Flow	13.6	11.06	104.05	20.41	-28.7
Operating Cash Flow Growth	22.95%	-89.37%	409.72%	-	-
Sale of Property, Plant & Equipment	-	-	-	0.42	-
Sale (Purchase) of Real Estate	-	-	-	17.7	-
Investment in Securities	-505.6	-358.9	-237.7	-50.65	-
Investing Cash Flow	-505.6	-358.9	-237.7	-32.54	-
Short-Term Debt Issued	444.19	127.28	93.46	48.86	-
Long-Term Debt Issued	-	-	-	-	0.29
Total Debt Issued	444.19	127.28	93.46	48.86	0.29
Net Debt Issued (Repaid)	444.19	127.28	93.46	48.86	0.29
Common Dividends Paid	-21.01	-6.01	-4.48	-3.01	-2.58
Other Financing Activities	-	-	-0	-0	-
Financing Cash Flow	423.18	421.27	88.98	45.85	-2.29
Miscellaneous Cash Flow Adjustments	-	-	0	-	-0
Net Cash Flow	-68.83	73.42	-44.68	33.73	-30.99
Cash Income Tax Paid	2.12	-	3.86	1.51	0.31
Levered Free Cash Flow	15.26	10.14	124.86	21.35	-26.02
Unlevered Free Cash Flow	33.52	16.4	126.68	22.05	-25.48
Change in Working Capital	0.54	3.78	106.35	18.72	-83.07

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