Safety Controls & Devices 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	144.24	89.91	40.08	4.31	11.94
Depreciation & Amortization	3.72	3.16	1.5	1.65	1.48
Other Operating Activities	112.99	57.81	21.87	23.74	3.66
Change in Accounts Receivable	-713.85	-400.27	-81.4	-218.54	76.61
Change in Inventory	-7.36	-16.7	-56.95	-39.05	-3.63
Change in Accounts Payable	362.91	33.16	-96.21	109.07	-51.54
Change in Other Net Operating Assets	-14.84	158.64	65.95	-13.98	-91.22
Operating Cash Flow	-112.2	-74.29	-105.15	-132.8	-52.71
Capital Expenditures	-0.35	-47.2	-0.05	-1.55	-0.23
Investment in Securities	5.62	-	-	-	-85.65
Other Investing Activities	10.44	-16.98	20.52	127.9	7.61
Investing Cash Flow	15.71	-64.19	20.47	126.35	-78.27
Short-Term Debt Issued	-	59.44	60.95	52.65	108.45
Long-Term Debt Issued	152.81	-	51.75	-	38.41
Total Debt Issued	152.81	59.44	112.7	52.65	146.86
Long-Term Debt Repaid	-	-18.91	-	-14.29	-
Net Debt Issued (Repaid)	152.81	40.53	112.7	38.36	146.86
Issuance of Common Stock	37.66	157.02	10	-	-
Other Financing Activities	-92.12	-60.12	-37.17	-32.62	-18.08
Financing Cash Flow	98.34	137.43	85.53	5.74	128.78
Miscellaneous Cash Flow Adjustments	-	-	-	0	-0
Net Cash Flow	1.86	-1.05	0.85	-0.71	-2.19
Free Cash Flow	-112.55	-121.49	-105.21	-134.35	-52.94
Free Cash Flow Margin	-9.62%	-11.85%	-23.53%	-28.06%	-11.49%
Free Cash Flow Per Share	-8.27	-9.44	-10.53	-14.14	-5.57
Cash Interest Paid	92.12	40.03	25.28	15.28	6.66
Cash Income Tax Paid	3.24	21.87	19.25	3.17	11.24
Levered Free Cash Flow	-221.66	-201.66	-140.3	-125.11	83.5
Unlevered Free Cash Flow	-164.09	-164.09	-117.07	-104.72	94.8
Change in Working Capital	-373.14	-225.17	-168.6	-162.5	-69.78