The Phosphate Company Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	45.21	34.61	20.21	47.04	27.54
Depreciation & Amortization	7.34	9.77	9.92	10.34	10.47
Loss (Gain) From Sale of Assets	-0.1	-0.11	0.01	-	-0.05
Loss (Gain) From Sale of Investments	-0.61	-0.4	-1.05	-2.35	-0.37
Other Operating Activities	21.32	20.67	14.86	67.33	36.11
Change in Accounts Receivable	-41.3	-15.29	57.3	-102.79	56.51
Change in Inventory	-46.13	-97.84	131.76	-175.95	-11.85
Change in Other Net Operating Assets	162.43	-1.42	-68.93	50.63	-59.9
Operating Cash Flow	148.17	-50	164.08	-105.75	58.45
Operating Cash Flow Growth	-	-	-	-	-51.59%
Capital Expenditures	-0.23	-0.59	-3.94	-0.38	-3.31
Sale of Property, Plant & Equipment	0.15	0.23	0	0	0.09
Divestitures	-	-	2.4	-	-
Investment in Securities	-67.13	21.46	49.16	-47.21	-19.52
Other Investing Activities	1.82	1.45	1.51	1.32	1.29
Investing Cash Flow	-65.39	22.55	49.13	-46.27	-21.45
Short-Term Debt Issued	38.69	22.88	-	145.88	-
Long-Term Debt Issued	-	-	-	38.12	71.22
Total Debt Issued	38.69	22.88	-	184	71.22
Short-Term Debt Repaid	-	-	-109.41	-	-82.09
Long-Term Debt Repaid	-0.81	-26.16	-19.55	-	-
Total Debt Repaid	-0.81	-26.16	-128.96	-	-82.09
Net Debt Issued (Repaid)	37.88	-3.28	-128.96	184	-10.87
Other Financing Activities	-30.87	-24.59	-28.67	-32.06	-26.2
Financing Cash Flow	7.02	-27.87	-157.64	151.94	-37.07
Net Cash Flow	89.8	-55.32	55.57	-0.08	-0.06
Free Cash Flow	147.94	-50.59	160.14	-106.12	55.15
Free Cash Flow Growth	-	-	-	-	-52.47%
Free Cash Flow Margin	10.09%	-3.97%	13.93%	-7.22%	4.73%
Free Cash Flow Per Share	41.00	-14.02	44.39	-29.42	15.29
Cash Interest Paid	-	24.59	28.67	32.06	26.2
Cash Income Tax Paid	-	15.6	23.82	16.91	18.61
Levered Free Cash Flow	121.04	-68.43	130.75	-136.71	38.55
Unlevered Free Cash Flow	143.15	-53.07	148.67	-116.67	54.92
Change in Working Capital	75.01	-114.54	120.13	-228.1	-15.24

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