Paragon 28 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	574.35	363.16	369.37	326.24	282.68
Depreciation & Amortization	96.04	78.73	82.68	82.88	57.81
Loss (Gain) From Sale of Assets	-265.1	-15.76	-0.56	-8.85	-25.29
Other Operating Activities	43.82	18.76	22.33	-23.45	187.23
Change in Accounts Receivable	-276.36	-142.82	98.46	-168.87	-480.86
Change in Inventory	-363.87	-210.89	-142.11	-143.07	185.23
Change in Accounts Payable	208.12	-27.42	104.36	-52.42	-18.57
Operating Cash Flow	17	63.75	534.53	12.46	188.23
Operating Cash Flow Growth	-73.33%	-88.07%	4189.93%	-93.38%	-50.05%
Capital Expenditures	-786.68	-263.32	-458.44	-238.05	-266.75
Sale of Property, Plant & Equipment	265.1	15.76	0.56	8.85	25.29
Cash Acquisitions	-	-	-40.95	-	-
Investment in Securities	18.18	124.51	-269.86	187.86	120.04
Other Investing Activities	72.33	25.29	18.27	21.76	5.86
Investing Cash Flow	-431.07	-97.75	-750.42	-19.59	-115.56
Short-Term Debt Issued	243.14	22.02	393.65	-	209.44
Long-Term Debt Issued	-	-	-	83.95	-
Total Debt Issued	243.14	22.02	393.65	83.95	209.44
Short-Term Debt Repaid	-	-	-	-58.87	-
Long-Term Debt Repaid	-12.07	-2.5	-20.02	-	-
Total Debt Repaid	-12.07	-2.5	-20.02	-58.87	-
Net Debt Issued (Repaid)	231.06	19.52	373.63	25.08	209.44
Common Dividends Paid	-18.72	-18.72	-18.72	-18.72	-12.48
Other Financing Activities	-60.52	-42.47	-24.58	-20.43	-15.98
Financing Cash Flow	151.83	-41.67	330.33	-14.07	180.98
Miscellaneous Cash Flow Adjustments	0	-	-0	-0	-
Net Cash Flow	-262.24	-75.68	114.43	-21.2	253.66
Free Cash Flow	-769.67	-199.57	76.09	-225.59	-78.51
Free Cash Flow Margin	-15.81%	-4.74%	1.85%	-6.31%	-2.48%
Free Cash Flow Per Share	-123.34	-31.98	12.19	-36.15	-12.58
Cash Interest Paid	60.52	39.05	20.58	16.15	11.03
Cash Income Tax Paid	166.88	130.68	124.44	120.64	-84.98
Levered Free Cash Flow	-778.59	-281.02	-14.58	-272.52	-124.63
Unlevered Free Cash Flow	-740.76	-256.62	-1.72	-262.43	-117.74
Change in Net Working Capital	370.56	383.36	-60.2	365.98	132.75

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