Sigma Solve 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	190.9	161.37	117.66	89.61	31.18
Depreciation & Amortization	10.47	10.92	3.8	2.32	3.13
Other Amortization	0.01	0.03	0.03	3.91	0.06
Loss (Gain) From Sale of Investments	-4.33	-24.72	-6.76	-	-
Other Operating Activities	43.59	10.68	112.29	55.56	17.8
Change in Accounts Receivable	-15.54	-91.69	-21.91	3.72	4.48
Change in Accounts Payable	-46.35	-0.09	-2.07	1.31	-2.44
Change in Other Net Operating Assets	1.32	7.48	-0.41	8.05	-1.6
Operating Cash Flow	180.08	73.97	202.62	164.47	52.61
Operating Cash Flow Growth	143.47%	-63.50%	23.20%	212.60%	-
Capital Expenditures	-2	-14.35	-70.56	-1.09	-6.11
Investment in Securities	-203.71	384.63	-237.2	-150.14	-48.92
Other Investing Activities	-1.61	-5.35	-0.01	5.37	1.08
Investing Cash Flow	-207.31	364.92	-307.76	-145.86	-54.36
Short-Term Debt Issued	-	11.12	4.35	2.17	-
Long-Term Debt Issued	-	-	30.14	-	7.55
Total Debt Issued	-	11.12	34.49	2.17	7.55
Short-Term Debt Repaid	-1.95	-	-	-	-24.24
Long-Term Debt Repaid	-9.88	-1.45	-	-10.1	-
Total Debt Repaid	-11.83	-1.45	-	-10.1	-24.24
Net Debt Issued (Repaid)	-11.83	9.67	34.49	-7.93	-16.69
Issuance of Common Stock	0.03	-	-	-	49.55
Common Dividends Paid	-5.14	-5.14	-2.06	-2.06	-
Other Financing Activities	-4.07	-416.52	-0.1	-0.03	-0.07
Financing Cash Flow	-21.01	-411.99	32.33	-10.01	32.79
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-48.25	26.9	-72.8	8.59	31.04
Free Cash Flow	178.08	59.61	132.07	163.37	46.5
Free Cash Flow Growth	198.72%	-54.86%	-19.16%	251.31%	-
Free Cash Flow Margin	23.38%	9.16%	23.65%	39.76%	21.98%
Free Cash Flow Per Share	1.73	0.58	1.28	1.59	0.53
Cash Interest Paid	4.07	3.16	0.1	0.03	0.07
Cash Income Tax Paid	37.17	93.74	34.84	20	21.71
Levered Free Cash Flow	98.33	13.55	97.46	110.5	41.45
Unlevered Free Cash Flow	100.87	15.52	97.54	110.55	41.55
Change in Working Capital	-60.56	-84.31	-24.39	13.07	0.44

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