Tera Software 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	94.15	39.15	34.66	-13.02	8.43
Depreciation & Amortization	1.36	1.5	2.35	4.79	6.05
Provision & Write-off of Bad Debts	-3.88	5.71	333.3	-	17.24
Other Operating Activities	59.31	65.8	218.71	-115.65	-65.16
Change in Accounts Receivable	-114.93	26.48	222.23	136.72	-305.69
Change in Inventory	0.47	0.76	26.17	-	13.29
Change in Accounts Payable	81.62	-42.53	-495.44	-250.96	-541.8
Change in Other Net Operating Assets	-50	-125.2	-14.36	25.7	498.82
Operating Cash Flow	68.1	-28.35	327.62	-212.42	-368.82
Capital Expenditures	-0.75	-	-2.35	-	-
Sale of Property, Plant & Equipment	-	-	-	-	0.42
Sale (Purchase) of Real Estate	-	-	30.66	-	-
Other Investing Activities	7.02	6.55	4.01	5.37	11.23
Investing Cash Flow	6.27	6.55	32.33	5.37	11.65
Short-Term Debt Issued	-	87.61	-	50.63	231.66
Long-Term Debt Issued	-	5.46	4.84	8.64	19.71
Total Debt Issued	-	93.06	4.84	59.27	251.37
Short-Term Debt Repaid	-94.71	-	-368.74	-	-
Long-Term Debt Repaid	-40.61	-	-	-	-
Total Debt Repaid	-135.32	-	-368.74	-	-
Net Debt Issued (Repaid)	-135.32	93.06	-363.89	59.27	251.37
Other Financing Activities	-37.92	-28.59	63.62	110.45	84.93
Financing Cash Flow	-173.24	64.48	-300.27	169.72	336.3
Net Cash Flow	-98.86	42.68	59.67	-37.33	-20.87
Free Cash Flow	67.35	-28.35	325.27	-212.42	-368.82
Free Cash Flow Margin	6.26%	-3.36%	24.87%	-16.71%	-22.95%
Free Cash Flow Per Share	5.38	-2.27	26.00	-16.98	-29.48
Cash Interest Paid	37.92	28.59	-	-	-
Cash Income Tax Paid	1.62	-15.36	-57.59	4.61	21.42
Levered Free Cash Flow	17.42	-51.26	305.2	-92.03	-210.66
Unlevered Free Cash Flow	33.89	-36.86	338.09	-35.82	-172.21
Change in Working Capital	-82.84	-140.5	-261.4	-88.54	-335.38

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