Shiva Cement 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	-1,425	-683.25	-804.7	-255.19	-219.68
Depreciation & Amortization	370.98	273.48	580.19	66.42	74.97
Other Amortization	49.76	41.42	9.67	4.14	3.22
Loss (Gain) From Sale of Assets	-0.1	-0.46	271.74	134.07	13.97
Asset Writedown & Restructuring Costs	51.52	-	-	-	-
Provision & Write-off of Bad Debts	-	-	0.11	0.5	0.49
Other Operating Activities	908.93	768.78	-159.13	-9.92	38.75
Change in Accounts Receivable	-5.78	79.92	-	19.1	535.63
Change in Inventory	-200.46	-123.26	-108.82	5.62	0.28
Change in Accounts Payable	58.95	72.37	68.08	-27.47	19.86
Change in Other Net Operating Assets	-374.04	2,097	-952.37	-1,070	-512.06
Operating Cash Flow	-565.02	2,526	-1,095	-1,133	-44.59
Capital Expenditures	-2,115	-2,541	-3,498	-3,614	-792.25
Other Investing Activities	17.79	4.64	76.65	-10.85	40.96
Investing Cash Flow	-2,097	-2,536	-3,421	-3,624	-751.29
Short-Term Debt Issued	413.59	-	1,418	-	-
Long-Term Debt Issued	2,938	2,434	3,873	5,600	1,256
Total Debt Issued	3,351	2,434	5,290	5,600	1,256
Short-Term Debt Repaid	-	-1,151	-	-47.5	-1,206
Long-Term Debt Repaid	-3,506	-	-	-	-135.35
Total Debt Repaid	-3,506	-1,151	-	-47.5	-1,341
Net Debt Issued (Repaid)	-154.58	1,283	5,290	5,553	-85.96
Issuance of Common Stock	4,000	-	-	-	-
Other Financing Activities	-1,234	-1,201	-808.39	-758.82	-49.65
Financing Cash Flow	2,611	81.84	4,482	4,794	864.39
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0
Net Cash Flow	-51.18	71.79	-34.38	36.19	68.52
Free Cash Flow	-2,680	-14.69	-4,593	-4,747	-836.84
Free Cash Flow Margin	-85.47%	-0.42%	-8350461.82%	-13697.15%	-294.12%
Free Cash Flow Per Share	-9.09	-0.07	-23.55	-24.34	-4.29
Cash Interest Paid	1,166	1,201	808.39	758.82	33.6
Cash Income Tax Paid	13.05	7.58	2.92	1.42	0.5
Levered Free Cash Flow	-3,752	-1,263	-4,002	-3,727	-806.25
Unlevered Free Cash Flow	-3,052	-676.01	-3,927	-3,677	-717.55
Change in Working Capital	-521.34	2,126	-993.12	-1,073	43.7

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