Kiaasa Retail 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
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	111.74	90.15	53.66	22.87
Depreciation & Amortization	28.14	13.55	4.86	5.61
Other Amortization	-	0.38	0.2	0.55
Provision & Write-off of Bad Debts	1.47	-	-	-
Other Operating Activities	28.8	35.09	21.54	13.51
Change in Accounts Receivable	-113.28	-151.56	222.1	-289.38
Change in Inventory	-492.35	-167.34	-315.42	-199.64
Change in Accounts Payable	-85.7	-90.79	270.9	202.55
Change in Other Net Operating Assets	-240.58	147.64	-149.39	64.43
Operating Cash Flow	-761.77	-122.89	108.44	-179.5
Capital Expenditures	-44.79	-169.12	-78.59	-19.28
Investment in Securities	-	2.05	-2.1	-
Other Investing Activities	2.16	0.08	0.08	-
Investing Cash Flow	-42.63	-166.99	-80.61	-19.28
Short-Term Debt Issued	540.41	-	-	-
Long-Term Debt Issued	75.67	127.81	-	211.67
Total Debt Issued	616.08	127.81	-	211.67
Long-Term Debt Repaid	-55.86	-	-52.82	-
Net Debt Issued (Repaid)	560.22	127.81	-52.82	211.67
Issuance of Common Stock	573.03	195.85	40	5
Other Financing Activities	-54.75	-22.01	-13.75	-3.91
Financing Cash Flow	1,078	301.65	-26.58	212.75
Miscellaneous Cash Flow Adjustments	-	-0	-0	-
Net Cash Flow	274.09	11.76	1.25	13.98
Free Cash Flow	-806.57	-292.02	29.85	-198.78
Free Cash Flow Margin	-59.91%	-24.01%	3.54%	-36.15%
Free Cash Flow Per Share	-60.85	-24.20	3.68	-552.16
Cash Interest Paid	54.75	22.02	13.75	3.91
Cash Income Tax Paid	65.2	19.18	10.57	-
Levered Free Cash Flow	-802.6	-461.52	-97.08	-
Unlevered Free Cash Flow	-764.5	-447.76	-88.48	-
Change in Working Capital	-931.91	-262.06	28.19	-222.05