Roopa Industries 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	0.83	20.35	15.19	13.49	10.15
Depreciation & Amortization	7.96	8.55	8.72	8.91	9.26
Loss (Gain) From Sale of Assets	-	-0.6	-1.14	-	-
Other Operating Activities	31.11	5.81	15.22	12	-32.54
Change in Accounts Receivable	-42.95	-72.11	16.77	-	-58.79
Change in Inventory	53.08	-109.85	-67.86	-30.37	41.16
Change in Accounts Payable	-24.81	22.62	-2.98	-7.73	36.91
Change in Other Net Operating Assets	21.55	59.3	36.18	-	17.29
Operating Cash Flow	46.76	-65.94	20.1	-3.69	23.45
Capital Expenditures	-5.15	-8.52	-7.9	-13.71	-8.43
Sale of Property, Plant & Equipment	1.19	8.65	12.73	-	-
Investment in Securities	0.03	0.01	-0.03	0	-0.01
Other Investing Activities	-1.01	21.66	6.33	3.84	44.97
Investing Cash Flow	-4.94	21.79	11.13	-9.88	36.53
Short-Term Debt Issued	-	-	-	93.28	-
Long-Term Debt Issued	-	15.9	32.56	-	-
Total Debt Issued	-	15.9	32.56	93.28	-
Long-Term Debt Repaid	-43.96	-	-	-24.27	-37.24
Net Debt Issued (Repaid)	-43.96	15.9	32.56	69.01	-37.24
Other Financing Activities	-31.01	32.29	-53.47	-50.91	-12.83
Financing Cash Flow	-74.97	48.19	-20.91	18.1	-50.08
Miscellaneous Cash Flow Adjustments	-	0	-	0	-
Net Cash Flow	-33.14	4.04	10.33	4.53	9.9
Free Cash Flow	41.61	-74.46	12.2	-17.41	15.02
Free Cash Flow Margin	3.26%	-6.14%	1.71%	-2.27%	2.93%
Free Cash Flow Per Share	6.51	-9.47	1.55	-2.21	1.91
Cash Interest Paid	32.22	28.32	25.24	18.44	12.6
Cash Income Tax Paid	0.84	6.87	6.55	4.6	3.45
Levered Free Cash Flow	27.17	-140.07	-41.23	-29.61	24.26
Unlevered Free Cash Flow	47.31	-125.33	-28.08	-21.09	30.58
Change in Working Capital	6.87	-100.05	-17.89	-38.1	36.57