Shiva Cement 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	-1,255	-1,425	-683.25	-804.7	-255.19
Depreciation & Amortization	417.51	370.98	273.48	580.19	66.42
Other Amortization	-	49.76	41.42	9.67	4.14
Loss (Gain) From Sale of Assets	-	-0.1	-0.46	271.74	134.07
Asset Writedown & Restructuring Costs	-	51.52	-	-	-
Provision & Write-off of Bad Debts	-	-	-	0.11	0.5
Other Operating Activities	965.7	908.93	768.78	-159.13	-9.92
Change in Accounts Receivable	5.78	-5.78	79.92	-	19.1
Change in Inventory	-123.83	-200.46	-123.26	-108.82	5.62
Change in Accounts Payable	230.07	58.95	72.37	68.08	-27.47
Change in Other Net Operating Assets	609.49	-374.04	2,097	-952.37	-1,070
Operating Cash Flow	849.4	-565.02	2,526	-1,095	-1,133
Capital Expenditures	-2,361	-2,115	-2,541	-3,498	-3,614
Investment in Securities	3.7	-	-	-	-
Other Investing Activities	39.65	17.79	4.64	76.65	-10.85
Investing Cash Flow	-2,318	-2,097	-2,536	-3,421	-3,624
Short-Term Debt Issued	-	413.59	-	1,418	-
Long-Term Debt Issued	3,407	2,938	2,434	3,873	5,600
Total Debt Issued	3,407	3,351	2,434	5,290	5,600
Short-Term Debt Repaid	-	-	-1,151	-	-47.5
Long-Term Debt Repaid	-681	-3,506	-	-	-
Total Debt Repaid	-681	-3,506	-1,151	-	-47.5
Net Debt Issued (Repaid)	2,726	-154.58	1,283	5,290	5,553
Issuance of Common Stock	-	4,000	-	-	-
Other Financing Activities	-1,269	-1,234	-1,201	-808.39	-758.82
Financing Cash Flow	1,456	2,611	81.84	4,482	4,794
Net Cash Flow	-12.1	-51.18	71.79	-34.38	36.19
Free Cash Flow	-1,512	-2,680	-14.69	-4,593	-4,747
Free Cash Flow Margin	-34.74%	-85.47%	-0.42%	-8350461.82%	-13697.15%
Free Cash Flow Per Share	-5.13	-9.09	-0.07	-23.55	-24.34
Cash Interest Paid	1,269	1,166	1,201	808.39	758.82
Cash Income Tax Paid	10.52	13.05	7.58	2.92	1.42
Levered Free Cash Flow	-2,301	-3,752	-1,263	-4,002	-3,727
Unlevered Free Cash Flow	-1,482	-3,052	-676.01	-3,927	-3,677
Change in Working Capital	721.51	-521.34	2,126	-993.12	-1,073

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