Anand Rayons 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	72.51	34.72	31.32	31.5	29.39
Depreciation & Amortization	3.47	3.17	2.23	1	1
Loss (Gain) From Sale of Assets	-	-	0.01	-	-
Other Operating Activities	-2.51	24.68	27.64	27.1	37.23
Change in Accounts Receivable	-375.55	-73.2	114.33	79.15	-110.86
Change in Inventory	66.67	-77.63	-3.98	11.58	-13.1
Change in Accounts Payable	90.55	-30.45	0.93	-88.42	118.21
Change in Other Net Operating Assets	32.35	231.32	-9.28	10.49	25.47
Operating Cash Flow	-112.81	112.32	163.07	72.31	87.24
Operating Cash Flow Growth	-	-31.13%	125.51%	-17.11%	4532.80%
Capital Expenditures	-22.26	-7.97	-8.14	-0.61	-0.93
Sale of Property, Plant & Equipment	-	-	0.64	-	-
Investment in Securities	-142.63	-236.29	25	-25	-1.46
Other Investing Activities	23.47	1.03	0.78	1.14	0.75
Investing Cash Flow	-141.42	-243.24	18.27	-24.46	-1.64
Short-Term Debt Issued	227.85	-	-	28.7	-
Total Debt Issued	227.85	-	-	28.7	-
Short-Term Debt Repaid	-	-115.05	-27.78	-	-27.51
Long-Term Debt Repaid	-29.37	-13.81	-22.5	-1.09	-20.57
Total Debt Repaid	-29.37	-128.86	-50.28	-1.09	-48.08
Net Debt Issued (Repaid)	198.47	-128.86	-50.28	27.61	-48.08
Issuance of Common Stock	240.8	265.04	-	-	-
Other Financing Activities	-81.4	80.84	-28.42	-28.22	-37.95
Financing Cash Flow	357.87	217.03	-78.7	-0.62	-86.03
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	103.65	86.11	102.64	47.23	-0.43
Free Cash Flow	-135.07	104.35	154.93	71.71	86.32
Free Cash Flow Growth	-	-32.65%	116.05%	-16.92%	6598.10%
Free Cash Flow Margin	-3.12%	3.33%	4.50%	2.13%	2.58%
Free Cash Flow Per Share	-6.26	5.68	10.34	4.79	5.76
Cash Interest Paid	20.96	25.71	28.42	28.24	37.98
Cash Income Tax Paid	24.78	11.79	11.05	10.79	11.95
Levered Free Cash Flow	-289.26	-158.63	148.04	18.33	47.37
Unlevered Free Cash Flow	-274.86	-145.97	164.31	33.6	68.37
Change in Working Capital	-186.27	49.74	101.86	12.72	19.62

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