Northern Spirits Limited (BOM:542628)

Northern Spirits Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	229.7	165.73	111.34	60.03	29.67
Depreciation & Amortization	2.96	2.32	2.29	1.23	1.62
Other Operating Activities	240.75	148.46	115.6	69.62	52.36
Change in Accounts Receivable	-248.72	-356.61	-436.48	-165.39	-71.06
Change in Inventory	-231.54	-84.85	-109.29	-34.48	18.58
Change in Accounts Payable	-1.72	-32.38	-19.85	-10.86	-18.27
Change in Income Taxes	-	-57.38	-	-	-
Change in Other Net Operating Assets	-58.83	-78.14	114.13	81.23	-113.29
Operating Cash Flow	-67.42	-292.85	-222.26	1.38	-100.38
Capital Expenditures	-12.79	-3.19	-3.31	-2.97	-
Investing Cash Flow	-12.79	-3.19	-3.31	-2.97	-
Long-Term Debt Issued	335.41	426.76	1,116	24.53	75.85
Total Debt Issued	335.41	426.76	1,116	24.53	75.85
Net Debt Issued (Repaid)	335.41	426.76	1,116	24.53	75.85
Common Dividends Paid	-4.01	-	-	-	-
Other Financing Activities	-161.85	-91.23	-77.77	-49.98	-40.84
Financing Cash Flow	169.55	335.53	1,039	-25.45	35.01
Miscellaneous Cash Flow Adjustments	-	0.04	-	0	-
Net Cash Flow	89.34	39.54	812.95	-27.03	-65.37
Free Cash Flow	-80.21	-296.04	-225.57	-1.59	-100.38
Free Cash Flow Margin	-0.41%	-2.40%	-2.49%	-0.06%	-6.56%
Free Cash Flow Per Share	-5.00	-18.43	-14.05	-0.10	-6.25
Cash Interest Paid	161.85	91.23	77.77	49.98	40.84
Levered Free Cash Flow	-119.37	-451.76	-391.29	-62.72	-145.13
Unlevered Free Cash Flow	-18.22	-397.54	-346.17	-32.99	-121.02
Change in Net Working Capital	296.84	588.45	485.7	111.41	172.54

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