Dipna Pharmachem 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	26.32	9.74	10.85	9.12	11.67
Depreciation & Amortization	0.14	0.11	0.17	0.12	0.06
Other Operating Activities	14.6	20.15	19.94	9.56	6.06
Change in Accounts Receivable	-6.74	-153.39	-24.05	-15.57	-120.27
Change in Inventory	-148.91	99.47	-184.39	-126.4	8.91
Change in Accounts Payable	389.93	11.9	382.53	129.92	125.07
Change in Other Net Operating Assets	-458.57	-79.93	-259.22	-216.51	-3.45
Operating Cash Flow	-183.22	-91.95	-54.17	-209.76	28.05
Capital Expenditures	-0.41	-0.2	-0.15	-0.1	-0.07
Investing Cash Flow	-0.41	-0.2	-0.15	-0.1	-0.07
Short-Term Debt Issued	-	14.35	35.37	-	-
Long-Term Debt Issued	-	-	-	57.19	-
Total Debt Issued	-	14.35	35.37	57.19	-
Long-Term Debt Repaid	-9.15	-36.57	-	-	-22.37
Net Debt Issued (Repaid)	-9.15	-22.22	35.37	57.19	-22.37
Issuance of Common Stock	29.08	-	120.75	217.08	-
Other Financing Activities	168.07	-20.16	-19.96	-9.56	-6.06
Financing Cash Flow	188	-42.38	136.17	264.71	-28.43
Miscellaneous Cash Flow Adjustments	-	0	-	-	-
Net Cash Flow	4.37	-134.53	81.85	54.84	-0.44
Free Cash Flow	-183.63	-92.15	-54.31	-209.86	27.99
Free Cash Flow Margin	-14.23%	-7.38%	-3.31%	-21.00%	3.85%
Free Cash Flow Per Share	-6.98	-3.88	-4.50	-17.49	166.59
Cash Interest Paid	14.63	20.16	19.96	9.56	6.06
Cash Income Tax Paid	9.17	4.46	3.37	4.7	4.07
Levered Free Cash Flow	339.49	-116.58	-68.57	-217.47	20.04
Unlevered Free Cash Flow	348.63	-102.08	-56	-211.43	23.82
Change in Working Capital	-224.28	-121.95	-85.12	-228.56	10.27