D. P. Abhushan 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	1,127	618.62	453.17	405.34	274.02
Depreciation & Amortization	89.6	55.48	49.11	53.7	39.47
Other Amortization	1.52	0.39	-	-	-
Loss (Gain) From Sale of Assets	-	0.15	-	1.57	-0.3
Asset Writedown & Restructuring Costs	-	-	-	0.07	-
Other Operating Activities	162.49	122.31	109.41	130.54	89.29
Change in Accounts Receivable	-16.04	0.8	20.07	-1.53	-14.72
Change in Inventory	-2,675	-1,083	41.99	-302.31	-902.72
Change in Accounts Payable	1,045	91.75	24.21	-172.04	193.21
Change in Other Net Operating Assets	76.57	191.13	-88.26	52.11	27.52
Operating Cash Flow	-189.25	-2.81	609.72	167.46	-294.24
Operating Cash Flow Growth	-	-	264.11%	-	-
Capital Expenditures	-251.87	-32.86	-11.08	-75.79	-86.53
Sale of Property, Plant & Equipment	-	0.01	0.11	-	0.72
Divestitures	-	-	-	22.26	45.2
Sale (Purchase) of Intangibles	-1.04	-3.84	-	-	-
Sale (Purchase) of Real Estate	-	-	-	-	-57.81
Other Investing Activities	-15.95	-2.05	0.29	1.49	0.5
Investing Cash Flow	-268.86	-38.74	-10.69	-52.03	-97.93
Short-Term Debt Issued	40.77	610.68	-	-	530.72
Long-Term Debt Issued	48.13	3.43	-	171.14	52.18
Total Debt Issued	88.9	614.11	-	171.14	582.9
Short-Term Debt Repaid	-	-	-362.05	-204.61	-
Long-Term Debt Repaid	-77.99	-192.99	-99.58	-	-
Total Debt Repaid	-77.99	-192.99	-461.62	-204.61	-
Net Debt Issued (Repaid)	10.91	421.12	-461.62	-33.46	582.9
Issuance of Common Stock	479.38	-	-	-	-
Common Dividends Paid	-0.61	-21.61	-22.13	-	-
Other Financing Activities	-94.64	-116.17	-112.07	-145.84	-102.47
Financing Cash Flow	395.04	283.34	-595.83	-179.3	480.43
Miscellaneous Cash Flow Adjustments	-	-	0	-	-
Net Cash Flow	-63.06	241.79	3.2	-63.88	88.27
Free Cash Flow	-441.12	-35.67	598.63	91.67	-380.77
Free Cash Flow Growth	-	-	553.04%	-	-
Free Cash Flow Margin	-1.33%	-0.15%	3.03%	0.53%	-3.13%
Free Cash Flow Per Share	-19.56	-1.60	26.90	4.12	-17.11
Cash Interest Paid	144.39	116.17	112.07	145.84	102.47
Cash Income Tax Paid	364.51	207.51	155.34	134.69	93.05
Levered Free Cash Flow	-759.49	-252.2	413.75	-71.71	-564.12
Unlevered Free Cash Flow	-672.64	-179.82	482.41	7.75	-506.35
Change in Working Capital	-1,570	-799.77	-1.98	-423.76	-696.71

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