Jaiprakash Associates 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	-27,412	-13,400	-13,418	-14,780	-6,615
Depreciation & Amortization	5,957	4,179	5,470	5,622	5,681
Other Amortization	2.9	1.5	0.4	0.2	0.9
Loss (Gain) From Sale of Assets	-813.5	250.7	-147	-591.8	-33.4
Asset Writedown & Restructuring Costs	-	-	-344.3	1,379	-
Loss (Gain) From Sale of Investments	-28.9	-	-	-1,065	-
Loss (Gain) on Equity Investments	-1,941	-2,448	-126.2	-4.3	-1.2
Provision & Write-off of Bad Debts	1,004	1,096	922.4	2,321	1,313
Other Operating Activities	22,156	11,137	7,184	7,677	11,360
Change in Accounts Receivable	5,779	3,996	4,507	-3,050	4,014
Change in Inventory	3,525	5,334	-2,855	-114.3	408.1
Change in Accounts Payable	-5,760	-9,907	3,237	7,145	-5,688
Change in Other Net Operating Assets	3,106	11,457	3,178	-4,333	319.8
Operating Cash Flow	5,575	11,697	7,608	205.2	10,758
Operating Cash Flow Growth	-52.34%	53.75%	3607.55%	-98.09%	30.16%
Capital Expenditures	-1,480	-2,291	-1,153	-1,664	-1,081
Sale of Property, Plant & Equipment	1,917	619.5	523.8	666.8	409.5
Investment in Securities	-3,374	2,700	-749.8	1,410	283.2
Other Investing Activities	743.7	312.4	216.6	183.5	357.8
Investing Cash Flow	-2,192	1,341	-1,162	596.3	-30.1
Short-Term Debt Issued	172.3	163	-	87.8	-
Long-Term Debt Issued	-	50	-	-	322.4
Total Debt Issued	172.3	213	-	87.8	322.4
Short-Term Debt Repaid	-	-	-298.4	-	-5,339
Long-Term Debt Repaid	-2,417	-8,548	-3,354	-1,031	-416.5
Total Debt Repaid	-2,417	-8,548	-3,653	-1,031	-5,755
Net Debt Issued (Repaid)	-2,245	-8,335	-3,653	-943.4	-5,433
Other Financing Activities	-1,879	-1,266	-2,595	-1,863	-1,993
Financing Cash Flow	-4,124	-9,601	-6,248	-2,806	-7,426
Net Cash Flow	-741.3	3,437	197.4	-2,005	3,303
Free Cash Flow	4,095	9,406	6,455	-1,459	9,678
Free Cash Flow Growth	-56.46%	45.71%	-	-	76.68%
Free Cash Flow Margin	6.76%	12.84%	8.68%	-2.38%	14.74%
Free Cash Flow Per Share	1.67	3.83	2.63	-0.59	3.97
Cash Interest Paid	1,879	1,266	2,595	1,863	1,993
Cash Income Tax Paid	626.2	858.2	687.3	142.5	-1,047
Levered Free Cash Flow	8,065	5,244	-3,700	-14,209	-7,833
Unlevered Free Cash Flow	15,194	11,371	2,412	-8,249	-1,559
Change in Working Capital	6,650	10,880	8,066	-352.3	-946.3

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.