Accuracy Shipping 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	46.52	4.97	82.19	181	87.77
Depreciation & Amortization	121.19	129.8	123.35	125.08	123.63
Other Amortization	0.38	-	-	-	0.4
Loss (Gain) From Sale of Assets	-	-	-	-0.31	-
Other Operating Activities	109.73	184.37	108.58	84.98	47.11
Change in Accounts Receivable	-300.13	-86.31	275.95	-291.06	123.9
Change in Inventory	20.62	141.18	-142.94	-162.14	0.11
Change in Accounts Payable	69.18	-14.99	-102.24	353.28	-37.73
Change in Income Taxes	21.37	46.04	-45.76	1.65	32.8
Change in Other Net Operating Assets	-83.26	-125.86	162.11	-484.67	-208.22
Operating Cash Flow	5.6	279.2	461.24	-192.19	169.77
Operating Cash Flow Growth	-97.99%	-39.47%	-	-	4187.12%
Capital Expenditures	-73.85	-92.67	-270.34	-120.56	-139.52
Sale of Property, Plant & Equipment	-	-	16.97	4.99	-
Investment in Securities	-35.53	-	-4.22	-	-
Other Investing Activities	8.11	5.24	6.22	6.39	5.77
Investing Cash Flow	-101.27	-87.43	-251.37	-109.18	-133.75
Long-Term Debt Issued	211.25	3.18	-	271.74	62.07
Total Debt Issued	211.25	3.18	-	271.74	62.07
Long-Term Debt Repaid	-	-	-83.95	-	-
Net Debt Issued (Repaid)	211.25	3.18	-83.95	271.74	62.07
Issuance of Common Stock	-	-	-	2.37	-
Common Dividends Paid	-	-	-7.53	-3.76	-
Other Financing Activities	-118.81	-191.79	-113.83	-1.98	-53.84
Financing Cash Flow	92.44	-188.61	-205.31	268.37	8.23
Miscellaneous Cash Flow Adjustments	-	-0.01	-0.01	-	-
Net Cash Flow	-3.23	3.15	4.55	-33	44.25
Free Cash Flow	-68.25	186.53	190.9	-312.75	30.25
Free Cash Flow Growth	-	-2.29%	-	-	-
Free Cash Flow Margin	-0.72%	2.63%	2.18%	-3.79%	0.81%
Free Cash Flow Per Share	-0.45	1.24	1.27	-2.08	0.20
Cash Interest Paid	118.81	108.55	113.83	85.22	53.84
Cash Income Tax Paid	22.84	1.47	36.99	81.2	36.71
Levered Free Cash Flow	36.42	-22.26	144.54	-359.07	-83.65
Unlevered Free Cash Flow	110.67	45.58	215.69	-306.39	-50
Change in Working Capital	-272.22	-39.94	147.12	-582.94	-89.14

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