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 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	35.15	9.1	5.66	4.84	14.27
Other Operating Activities	18.26	3.96	1.62	-7.15	-12.58
Change in Accounts Payable	-	-	-	-0.01	-0.03
Change in Other Net Operating Assets	-2.06	0.54	3.78	106.36	18.75
Operating Cash Flow	51.35	13.6	11.06	104.05	20.41
Operating Cash Flow Growth	277.65%	22.95%	-89.37%	409.72%	-
Sale of Property, Plant & Equipment	-	-	-	-	0.42
Sale (Purchase) of Real Estate	-	-	-	-	17.7
Investment in Securities	-251.55	-505.6	-358.9	-237.7	-50.65
Investing Cash Flow	-251.55	-505.6	-358.9	-237.7	-32.54
Short-Term Debt Issued	216.22	444.19	127.28	93.46	48.86
Total Debt Issued	216.22	444.19	127.28	93.46	48.86
Net Debt Issued (Repaid)	216.22	444.19	127.28	93.46	48.86
Common Dividends Paid	-21.01	-21.01	-6.01	-4.48	-3.01
Other Financing Activities	-	-	-	-0	-0
Financing Cash Flow	195.21	423.18	421.27	88.98	45.85
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-4.99	-68.83	73.42	-44.68	33.73
Cash Income Tax Paid	0.52	2.12	-	3.86	1.51
Levered Free Cash Flow	30.85	15.26	10.14	124.86	21.35
Unlevered Free Cash Flow	62.63	33.52	16.4	126.68	22.05
Change in Working Capital	-2.06	0.54	3.78	106.35	18.72