VMS Industries 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	68.05	63.15	24.98	10.77	10.58
Depreciation & Amortization	6.3	4.52	3.84	3.82	3.93
Loss (Gain) From Sale of Investments	-0.37	-	-21.11	-	-
Loss (Gain) on Equity Investments	-	-	-	-0.06	-0.1
Other Operating Activities	-18.25	-18.32	-15.13	-22.89	-0.91
Change in Accounts Receivable	96.9	-76.81	-0.16	-66.51	272.51
Change in Inventory	-40.71	-388.54	463.97	-338.18	649.59
Change in Accounts Payable	-462.74	827.19	-460.45	214.52	-460.76
Change in Other Net Operating Assets	-113.83	54.88	-51.35	83.78	-196.89
Operating Cash Flow	-464.67	466.08	-55.42	-114.76	277.95
Capital Expenditures	-17.51	-21.44	-0.61	-1.9	-3.22
Sale of Property, Plant & Equipment	1.4	2.55	-	0.47	0.23
Investment in Securities	-	-	58.22	-9.98	-1.32
Other Investing Activities	46.83	42.48	31.36	42.75	31.39
Investing Cash Flow	30.73	23.58	88.97	31.33	27.08
Short-Term Debt Issued	-	-	-	105.76	-
Long-Term Debt Issued	-	-	-	-	73.13
Total Debt Issued	-	-	-	105.76	73.13
Short-Term Debt Repaid	-69.22	-63.17	-5.4	-	-333.04
Long-Term Debt Repaid	-6.1	-2.95	-20.67	-12.87	-
Total Debt Repaid	-75.32	-66.12	-26.07	-12.87	-333.04
Net Debt Issued (Repaid)	-75.32	-66.12	-26.07	92.89	-259.91
Issuance of Common Stock	280	-	-	-	-
Common Dividends Paid	-12.24	-	-	-	-
Other Financing Activities	-55.05	-16.89	-16.5	-19.38	-30.33
Financing Cash Flow	137.4	-83	-42.56	73.51	-290.24
Net Cash Flow	-296.55	406.66	-9.01	-9.93	14.79
Free Cash Flow	-482.18	444.63	-56.03	-116.66	274.73
Free Cash Flow Margin	-16.71%	16.69%	-3.99%	-7.40%	17.92%
Free Cash Flow Per Share	-20.64	26.99	-3.40	-7.08	16.68
Cash Interest Paid	16.05	8.89	13.48	15.89	27.46
Cash Income Tax Paid	23.66	13.59	3.76	5.45	3.48
Levered Free Cash Flow	-489.8	439.46	-46.94	-128.91	253.04
Unlevered Free Cash Flow	-479.77	445.02	-38.52	-118.97	270.2
Change in Working Capital	-520.39	416.72	-47.99	-106.4	264.45

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