Tierra Agrotech Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2020	FY 2019
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '20 Mar 31, 2020	Mar '19 Mar 31, 2019
Net Income	-92.08	-282.12	22.62	38.37
Depreciation & Amortization	11.43	7.83	2.46	2.44
Other Amortization	-	-	0.32	-
Loss (Gain) From Sale of Assets	-33.59	-	-	-
Asset Writedown & Restructuring Costs	0.93	-	-	-
Provision & Write-off of Bad Debts	7.24	9.32	-	-
Other Operating Activities	-11.48	15.68	43.73	25.77
Change in Accounts Receivable	26.55	12.73	-80.21	-227.06
Change in Inventory	-33.8	130.33	105.01	-301.31
Change in Accounts Payable	-0.19	32.61	-85.34	181.75
Change in Other Net Operating Assets	69.06	6.19	-150.97	66.64
Operating Cash Flow	-55.92	-67.43	-142.39	-213.41
Capital Expenditures	-3.86	-8.72	-	-5.23
Sale of Property, Plant & Equipment	-	-	0.45	-
Sale (Purchase) of Intangibles	38.98	-7.68	-	-
Investment in Securities	-	-	-5.19	-0.63
Other Investing Activities	2.89	1.4	-	-
Investing Cash Flow	34.71	-15	-4.75	-5.86
Long-Term Debt Issued	-	193.65	268.52	236.94
Long-Term Debt Repaid	-733.14	-2.71	-47.81	-
Net Debt Issued (Repaid)	-733.14	190.94	220.71	236.94
Issuance of Common Stock	923.32	-	-	-
Other Financing Activities	-21.73	-114.01	-43.03	-19.27
Financing Cash Flow	168.45	256.93	177.68	217.66
Net Cash Flow	147.23	174.5	30.55	-1.6
Free Cash Flow	-59.79	-76.15	-142.39	-218.64
Free Cash Flow Margin	-8.90%	-12.67%	-14.41%	-21.32%
Free Cash Flow Per Share	-1.15	-3.03	-55.09	-87.13
Cash Interest Paid	21.73	114.01	43.03	19.27
Cash Income Tax Paid	1.96	0.21	-	-
Levered Free Cash Flow	-34.62	-	-236.86	-
Unlevered Free Cash Flow	-8.4	-	-209.97	-
Change in Net Working Capital	-33.96	-	254.96	-

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