IRIS RegTech Solutions Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	1,234	130.26	86.94	42.72	9.98	41.35
Depreciation & Amortization	16.3	13.17	11.94	8.12	5.36	4.5
Other Amortization	8.82	8.82	33.28	38.96	46.96	58.23
Loss (Gain) From Sale of Assets	0.02	-0.02	-0.01	-0.28	-0.01	-
Loss (Gain) From Sale of Investments	-6.6	-6.6	-	-	-	-
Stock-Based Compensation	26.68	13.71	6.97	4.34	0	-0.36
Provision & Write-off of Bad Debts	1.88	12.2	6.94	4.99	1.91	-2.97
Other Operating Activities	-1,225	20.82	21.33	3.55	25.38	6.34
Change in Accounts Receivable	-84.69	-84.59	18.26	-96.88	-26.12	42.02
Change in Accounts Payable	-17.65	3.49	15.46	-8.34	-2.38	-0.28
Change in Other Net Operating Assets	264.39	166.53	-84.14	59.91	-65.21	-30.99
Operating Cash Flow	1,364	277.79	116.97	57.09	-4.12	117.84
Operating Cash Flow Growth	638.82%	137.49%	104.89%	-	-	553.02%
Capital Expenditures	-79.37	-71.52	-38.73	-24.72	-11.55	-6.99
Sale of Property, Plant & Equipment	0.02	0.02	0.01	0.28	0.04	-
Investment in Securities	-1,077	-205.71	-11.08	2.8	8.26	-26.26
Other Investing Activities	22.48	8.72	3.45	2.46	2.81	0.99
Investing Cash Flow	-1,134	-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	-25.67	-22.46	-2.21	-11	-0.73	-29.55
Net Debt Issued (Repaid)	-25.67	-22.46	-2.21	-11	3.92	-27.95
Issuance of Common Stock	106.89	204.19	-	4.58	9.44	1.41
Other Financing Activities	-30.2	-7.03	-10.35	-10.47	-10.68	-17.62
Financing Cash Flow	51.03	174.69	-12.55	-16.89	2.68	-44.16
Miscellaneous Cash Flow Adjustments	-	-	-	0	-	-
Net Cash Flow	280.83	184	58.07	21.02	-1.89	41.41
Free Cash Flow	1,285	206.28	78.24	32.37	-15.67	110.85
Free Cash Flow Growth	937.98%	163.64%	141.71%	-	-	595.78%
Free Cash Flow Margin	99.88%	16.38%	7.65%	4.40%	-2.56%	19.40%
Free Cash Flow Per Share	61.34	10.19	4.01	1.68	-0.81	5.87
Cash Interest Paid	5.2	7.03	10.35	10.96	10.68	17.62
Cash Income Tax Paid	139.7	34.05	1.28	13.87	-8.85	8.85
Levered Free Cash Flow	402.97	182.99	41.04	-10.75	-23.49	128.47
Unlevered Free Cash Flow	404.45	185.45	45.79	-6.42	-19.15	135.28
Change in Working Capital	162.05	85.43	-50.42	-45.31	-93.71	10.75

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.