Spectrum Foods 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	-9.33	1.24	13.27	3.83	-2.55	-18.88
Depreciation & Amortization	8.34	9	10.11	11.45	12.83	14.71
Other Operating Activities	2.1	0.31	1.84	-12.25	7.9	19.98
Change in Accounts Receivable	-33.96	-32.16	1.84	7.5	8.14	2.88
Change in Inventory	10.82	7.61	-1.79	12.54	-5.48	-3.43
Change in Accounts Payable	22.59	1.17	-55.66	52.04	-11.94	-
Change in Other Net Operating Assets	-216.4	-228.63	63.52	15.9	-2	33.71
Operating Cash Flow	-215.83	-241.47	33.13	91.01	6.91	48.97
Operating Cash Flow Growth	-	-	-63.60%	1218.07%	-85.90%	57.88%
Capital Expenditures	-81.11	-81.11	-27.73	-1.47	-6.2	-4.78
Sale of Property, Plant & Equipment	-1.91	-	-	-	0.52	-
Investment in Securities	111.85	-	-	-	-	19.96
Other Investing Activities	14.79	-	-	-0.84	-	0.94
Investing Cash Flow	202.79	-81.11	-27.73	-2.31	-5.68	11.55
Short-Term Debt Repaid	-	-	-	-	-	-5.23
Long-Term Debt Repaid	-	-2	-1.94	-83.98	-	-46.01
Total Debt Repaid	10.72	-2	-1.94	-83.98	-	-51.24
Net Debt Issued (Repaid)	10.72	-2	-1.94	-83.98	-	-51.24
Issuance of Common Stock	1.04	385.82	-	-	-	-
Other Financing Activities	-1.67	-0.62	-0.61	-3.95	-6.47	-9.53
Financing Cash Flow	10.09	383.2	-2.56	-87.94	-6.47	-60.77
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-	-
Net Cash Flow	-2.95	60.62	2.84	0.77	-5.24	-0.24
Free Cash Flow	-296.94	-322.58	5.4	89.55	0.71	44.2
Free Cash Flow Growth	-	-	-93.97%	12601.84%	-98.41%	42.48%
Free Cash Flow Margin	-116.25%	-144.82%	2.47%	57.01%	0.44%	36.05%
Free Cash Flow Per Share	-62.22	-67.80	1.11	18.47	0.14	9.12
Cash Interest Paid	0.5	0.62	0.61	3.95	6.47	9.53
Cash Income Tax Paid	0.16	0.16	7.28	1.55	-	-
Levered Free Cash Flow	-233.16	-164.04	-28.05	88.55	0.82	32.83
Unlevered Free Cash Flow	-233.16	-164.03	-27.67	90.95	4.86	38.78
Change in Working Capital	-216.94	-252.01	7.91	87.98	-11.29	33.17

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