Vashu Bhagnani 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	31.58	62.28	80.89	28.68	27.98
Depreciation & Amortization	0.43	0.5	0.26	0.12	0.11
Provision & Write-off of Bad Debts	56.34	-	-	-	-
Other Operating Activities	-20.27	28.87	34.96	15.28	7.49
Change in Accounts Receivable	109.88	-63.3	-67.93	-116.92	-111.43
Change in Inventory	-171.63	-462.32	182.82	-211.72	-6.33
Change in Accounts Payable	148.64	-152.7	-14.56	345.65	75.65
Change in Other Net Operating Assets	-41.77	-144.99	-213.64	-93.42	-47.43
Operating Cash Flow	113.2	-731.66	2.8	-32.32	-53.96
Capital Expenditures	-	-	-385.86	-0.51	-
Other Investing Activities	0.57	3.71	2.68	0.04	0.47
Investing Cash Flow	0.57	3.71	-383.18	-0.47	0.47
Short-Term Debt Issued	-	-	118.02	37.5	57.62
Total Debt Issued	-	-	118.02	37.5	57.62
Short-Term Debt Repaid	-8	-108.48	-	-	-
Long-Term Debt Repaid	-69.19	-	-	-	-
Total Debt Repaid	-77.19	-108.48	-	-	-
Net Debt Issued (Repaid)	-77.19	-108.48	118.02	37.5	57.62
Issuance of Common Stock	191.59	676.91	4.67	-	-
Other Financing Activities	-0.4	-1.71	-6.68	-5.52	-3.22
Financing Cash Flow	114	566.72	116.01	31.98	54.4
Miscellaneous Cash Flow Adjustments	-105.49	158.16	273.47	0	-
Net Cash Flow	122.28	-3.07	9.1	-0.81	0.92
Free Cash Flow	113.2	-731.66	-383.07	-32.83	-53.96
Free Cash Flow Margin	78.51%	-451.35%	-65.96%	-7.04%	-22.00%
Free Cash Flow Per Share	1.76	-9.94	-5.21	-0.94	-1.70
Cash Interest Paid	0.4	1.71	6.68	5.52	3.22
Cash Income Tax Paid	-13.35	-14.2	1.03	1.33	-2.49
Levered Free Cash Flow	-242.01	-544.3	-418.18	-60.02	-70.4
Unlevered Free Cash Flow	-241.76	-541.39	-413.58	-56.57	-68.38
Change in Working Capital	45.12	-823.32	-113.32	-76.4	-89.54