SPA Capital Services Limited (BOM:542376)

India · Delayed Price · Currency is INR

184.15

-9.65 (-4.98%)

At close: Nov 3, 2026

SPA Capital Services Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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	20.14	8.34	4.95	3.8	4.39	2.3
Depreciation & Amortization, Total	3.66	3.65	1.86	1.23	1.58	1.94
Gain (Loss) On Sale of Investments	-	-	-	-	5.4	-
Change in Accounts Receivable	0.76	-4.43	-6.52	2.44	-0.85	3.95
Change in Accounts Payable	23.1	-2.84	-4.99	-17.94	21.42	-29.07
Change in Other Net Operating Assets	21.4	38.59	-1.7	187.77	-13.97	13.4
Other Operating Activities	-1.26	-1.26	0.76	2.15	2.34	4.59
Operating Cash Flow	25.01	72.4	-27.64	32.74	23.48	0.05

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Capital Expenditures	-1.08	-0.8	-17.72	-1.87	-0.51	-0.68
Cash Acquisitions	-0	-24.16	70.85	-54.53	-	-
Other Investing Activities	3.04	3.84	4.2	0.14	0.08	-
Investing Cash Flow	2.01	-20.79	57.34	-56.18	-0.41	-0.63

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Long-Term Debt Issued	-	-	-	26.87	-	4.63
Total Debt Issued	-	-	-	26.87	-	4.63
Long-Term Debt Repaid	-	-50.23	-24.8	-	-20.11	-
Total Debt Repaid	-29.02	-50.23	-24.8	-	-20.11	-
Net Debt Issued (Repaid)	-29.02	-50.23	-24.8	26.87	-20.11	4.63
Other Financing Activities	-1.87	-2.69	-4.18	-3.88	-3.16	-4.53
Financing Cash Flow	-30.89	-52.92	-28.97	23	-23.27	0.1

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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 Cash Flow	-3.86	-1.31	0.72	-0.44	-0.2	-0.48

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Free Cash Flow	23.92	71.59	-45.36	30.87	22.97	-0.63
Free Cash Flow Growth	-	-	-	34.43%	-	-
Free Cash Flow Margin	5.21%	18.67%	-13.95%	14.92%	14.11%	-0.39%
Free Cash Flow Per Share	7.79	23.29	-14.76	10.05	7.48	-0.21

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Cash Interest Paid	2.69	2.69	4.16	3.82	2.78	4.07
Cash Income Tax Paid	1.83	1.83	2.31	-0.31	-0.18	1.09