IRIS RegTech Solutions 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	130.26	86.94	42.72	9.98	41.35
Depreciation & Amortization	13.17	11.94	8.12	5.36	4.5
Other Amortization	8.82	33.28	38.96	46.96	58.23
Loss (Gain) From Sale of Assets	-0.02	-0.01	-0.28	-0.01	-
Loss (Gain) From Sale of Investments	-6.6	-	-	-	-
Stock-Based Compensation	13.71	6.97	4.34	0	-0.36
Provision & Write-off of Bad Debts	12.2	6.94	4.99	1.91	-2.97
Other Operating Activities	20.82	21.33	3.55	25.38	6.34
Change in Accounts Receivable	-84.59	18.26	-96.88	-26.12	42.02
Change in Accounts Payable	3.49	15.46	-8.34	-2.38	-0.28
Change in Other Net Operating Assets	166.53	-84.14	59.91	-65.21	-30.99
Operating Cash Flow	277.79	116.97	57.09	-4.12	117.84
Operating Cash Flow Growth	137.49%	104.89%	-	-	553.02%
Capital Expenditures	-71.52	-38.73	-24.72	-11.55	-6.99
Sale of Property, Plant & Equipment	0.02	0.01	0.28	0.04	-
Investment in Securities	-205.71	-11.08	2.8	8.26	-26.26
Other Investing Activities	8.72	3.45	2.46	2.81	0.99
Investing Cash Flow	-268.48	-46.35	-19.18	-0.44	-32.26
Short-Term Debt Issued	-	-	-	4.65	1.6
Total Debt Issued	-	-	-	4.65	1.6
Short-Term Debt Repaid	-19.88	-0.21	-10.3	-	-
Long-Term Debt Repaid	-2.58	-2	-0.7	-0.73	-29.55
Total Debt Repaid	-22.46	-2.21	-11	-0.73	-29.55
Net Debt Issued (Repaid)	-22.46	-2.21	-11	3.92	-27.95
Issuance of Common Stock	204.19	-	4.58	9.44	1.41
Other Financing Activities	-7.03	-10.35	-10.47	-10.68	-17.62
Financing Cash Flow	174.69	-12.55	-16.89	2.68	-44.16
Miscellaneous Cash Flow Adjustments	-	-	0	-	-
Net Cash Flow	184	58.07	21.02	-1.89	41.41
Free Cash Flow	206.28	78.24	32.37	-15.67	110.85
Free Cash Flow Growth	163.64%	141.71%	-	-	595.78%
Free Cash Flow Margin	16.38%	7.65%	4.40%	-2.56%	19.40%
Free Cash Flow Per Share	10.19	4.01	1.68	-0.81	5.87
Cash Interest Paid	7.03	10.35	10.96	10.68	17.62
Cash Income Tax Paid	34.05	1.28	13.87	-8.85	8.85
Levered Free Cash Flow	182.99	41.04	-10.75	-23.49	128.47
Unlevered Free Cash Flow	185.45	45.79	-6.42	-19.15	135.28
Change in Working Capital	85.43	-50.42	-45.31	-93.71	10.75

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