Northern Spirits Limited (BOM:542628)

Northern Spirits Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	262.69	229.7	165.73	111.34	60.03	29.67
Depreciation & Amortization	4.38	2.96	2.32	2.29	1.23	1.62
Other Operating Activities	290.22	240.75	148.46	115.6	69.62	52.36
Change in Accounts Receivable	-217.37	-248.72	-356.61	-436.48	-165.39	-71.06
Change in Inventory	-465.21	-231.54	-84.85	-109.29	-34.48	18.58
Change in Accounts Payable	3.44	-1.72	-32.35	-19.85	-10.86	-18.27
Change in Other Net Operating Assets	-109.92	-58.83	-78.12	114.13	81.23	-113.29
Operating Cash Flow	-231.77	-67.42	-235.43	-222.26	1.38	-100.38
Capital Expenditures	-16.34	-12.79	-3.19	-3.31	-2.97	-
Investing Cash Flow	-16.34	-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	652.03	335.41	426.76	1,116	24.53	75.85
Total Debt Repaid	18.84	-	-	-	-	-
Net Debt Issued (Repaid)	670.87	335.41	426.76	1,116	24.53	75.85
Common Dividends Paid	-8.83	-4.01	-	-	-	-
Other Financing Activities	-200.91	-161.85	-91.23	-77.77	-49.98	-40.84
Financing Cash Flow	461.13	169.55	335.53	1,039	-25.45	35.01
Miscellaneous Cash Flow Adjustments	-	-	-	-	0	-
Net Cash Flow	213.02	89.34	96.92	812.95	-27.03	-65.37
Free Cash Flow	-248.11	-80.21	-238.61	-225.57	-1.59	-100.38
Free Cash Flow Margin	-1.19%	-0.41%	-1.93%	-2.49%	-0.06%	-6.56%
Free Cash Flow Per Share	-15.46	-5.00	-14.87	-14.05	-0.10	-6.25
Cash Interest Paid	200.91	161.85	91.23	77.77	49.98	40.84
Levered Free Cash Flow	-496.34	-368.79	-451.76	-391.29	-62.72	-145.13
Unlevered Free Cash Flow	-373.95	-270.81	-397.54	-346.17	-32.99	-121.02
Change in Working Capital	-789.05	-540.82	-551.93	-451.49	-129.5	-184.03

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