Sapphire Foods India Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	192.53	528.09	2,334	464.6	-984.63
Depreciation & Amortization	3,583	3,196	2,617	2,122	1,924
Other Amortization	56.06	43.45	24.42	13.57	22.5
Loss (Gain) From Sale of Assets	-5.24	6.86	15.2	-3.24	9.29
Asset Writedown & Restructuring Costs	136.71	-	-	-	145.4
Loss (Gain) From Sale of Investments	-101.1	-30.99	-43.89	-74.23	-9.83
Stock-Based Compensation	135.5	174.38	169.21	387.88	146.24
Provision & Write-off of Bad Debts	-	-	-	4.05	19.04
Other Operating Activities	895.75	887.69	-625.88	443.09	121.8
Change in Accounts Receivable	-20.61	-164.36	-38.78	-62.96	-28.01
Change in Inventory	20.95	21.82	-343.76	-237.08	-34.14
Change in Accounts Payable	122.97	136.97	178.76	551.44	133.03
Change in Other Net Operating Assets	63.4	-310.51	-467.99	340.14	76.5
Operating Cash Flow	5,080	4,489	3,818	3,949	1,541
Operating Cash Flow Growth	13.17%	17.57%	-3.31%	156.30%	-27.68%
Capital Expenditures	-2,649	-3,851	-3,842	-2,853	-739.82
Sale of Property, Plant & Equipment	17.94	1.58	16.94	8.73	5.86
Investment in Securities	-833.14	1,829	1,656	-4,078	-54.64
Other Investing Activities	95.79	151.11	133.1	6.22	9.36
Investing Cash Flow	-3,368	-1,869	-2,036	-6,916	-779.24
Long-Term Debt Issued	-	-	-	266.64	627.46
Total Debt Issued	-	-	-	266.64	627.46
Short-Term Debt Repaid	-	-	-	-	-4.42
Long-Term Debt Repaid	-1,216	-1,203	-1,084	-1,047	-802.82
Total Debt Repaid	-1,216	-1,203	-1,084	-1,047	-807.24
Net Debt Issued (Repaid)	-1,216	-1,203	-1,084	-780.48	-179.78
Issuance of Common Stock	226.96	82.65	-	4,690	443.82
Other Financing Activities	-1,117	-1,006	-864.28	-780.03	-779.32
Financing Cash Flow	-2,106	-2,126	-1,948	3,130	-515.28
Net Cash Flow	-393.82	493.48	-165.78	162.34	246.22
Free Cash Flow	2,431	637.68	-23.32	1,096	800.92
Free Cash Flow Growth	281.28%	-	-	36.86%	14.29%
Free Cash Flow Margin	8.44%	2.46%	-0.10%	6.37%	7.85%
Free Cash Flow Per Share	7.55	1.98	-0.07	3.65	3.10
Cash Interest Paid	1,117	1,006	864.28	780.03	757.79
Cash Income Tax Paid	42.45	19.78	21.41	85.56	29.72
Levered Free Cash Flow	1,131	-433.2	-604.71	44.8	555.79
Unlevered Free Cash Flow	1,826	191.92	-66.41	530.11	1,024
Change in Working Capital	186.71	-316.08	-671.77	591.54	147.38

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.