SPA Capital Services 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	8.34	4.95	3.8	4.39	2.3
Depreciation & Amortization, Total	3.9	1.67	1.23	1.58	1.94
Gain (Loss) On Sale of Investments	-	-	-	5.4	-
Change in Accounts Receivable	-4.43	-6.52	2.44	-0.85	3.95
Change in Accounts Payable	-2.84	-4.99	-17.94	21.42	-29.07
Change in Other Net Operating Assets	38.59	-1.7	187.77	-13.97	13.4
Other Operating Activities	-1.26	0.76	2.15	2.34	4.59
Operating Cash Flow	72.4	-27.64	32.74	23.48	0.05
Capital Expenditures	-0.8	-17.72	-1.87	-0.51	-0.68
Cash Acquisitions	-24.16	70.85	-54.53	-	-
Other Investing Activities	3.83	4.2	0.14	0.08	-
Investing Cash Flow	-20.79	57.34	-56.18	-0.41	-0.63
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	-50.23	-24.8	-	-20.11	-
Net Debt Issued (Repaid)	-50.23	-24.8	26.87	-20.11	4.63
Other Financing Activities	-2.69	-4.18	-3.88	-3.16	-4.53
Financing Cash Flow	-52.92	-28.97	23	-23.27	0.1
Net Cash Flow	-1.31	0.72	-0.44	-0.2	-0.48
Free Cash Flow	71.6	-45.36	30.87	22.97	-0.63
Free Cash Flow Growth	-	-	34.43%	-	-
Free Cash Flow Margin	18.67%	-13.95%	14.92%	14.11%	-0.39%
Free Cash Flow Per Share	23.29	-14.76	10.05	7.48	-0.21
Cash Interest Paid	2.69	4.16	3.82	2.78	4.07
Cash Income Tax Paid	1.83	2.31	-0.31	-0.18	1.09