A B Cotspin India 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	102.13	66.98	19.33	68.33	38.79
Depreciation & Amortization	87.91	98.48	49.24	32.79	27.08
Loss (Gain) From Sale of Assets	-	-	-	-0.42	-0.01
Other Operating Activities	115.02	98.79	33.36	19.46	31.47
Change in Accounts Receivable	-96.62	-247.01	-54.21	-7.99	17.6
Change in Inventory	-167.51	-212.72	-251.45	98.31	-93.14
Change in Accounts Payable	13.23	-6.2	-8.88	-47.57	-30.49
Change in Other Net Operating Assets	-218.87	-120.16	-24.41	-27.19	8.58
Operating Cash Flow	-164.72	-321.84	-237.02	135.71	-0.12
Capital Expenditures	-500.43	-45.72	-390.38	-152.13	-49.59
Sale of Property, Plant & Equipment	-	-	-	0.6	-
Investment in Securities	5.77	14.12	-21.17	-	0.02
Other Investing Activities	-	-	-	-	-0
Investing Cash Flow	-494.66	-31.6	-411.54	-151.53	-49.57
Short-Term Debt Issued	189.51	315.24	371.45	-	-
Long-Term Debt Issued	251.67	-	303.94	93.13	81.66
Total Debt Issued	441.18	315.24	675.39	93.13	81.66
Short-Term Debt Repaid	-	-	-	-148.44	-11.63
Long-Term Debt Repaid	-	-79.49	-	-	-
Total Debt Repaid	-	-79.49	-	-148.44	-11.63
Net Debt Issued (Repaid)	441.18	235.74	675.39	-55.31	70.03
Issuance of Common Stock	321.68	210.5	-	98.89	-
Other Financing Activities	-102.54	-93.6	-32.39	-21.84	-20.29
Financing Cash Flow	660.32	352.64	643	21.74	49.74
Net Cash Flow	0.94	-0.8	-5.56	5.92	0.06
Free Cash Flow	-665.15	-367.57	-627.4	-16.42	-49.71
Free Cash Flow Margin	-22.31%	-14.37%	-37.10%	-1.17%	-4.31%
Free Cash Flow Per Share	-53.47	-26.34	-60.96	-2.04	-6.71
Cash Interest Paid	102.54	93.6	32.39	21.84	20.29
Cash Income Tax Paid	25.61	14.17	8.91	26.14	6.47
Levered Free Cash Flow	-843.04	-432.54	-669.24	14.96	-74.73
Unlevered Free Cash Flow	-780.18	-375.7	-647.77	26.18	-62.05
Change in Working Capital	-469.77	-586.09	-338.95	15.55	-97.45

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