Abha Power and Steel 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	24.6	62.28	37.82	14.01	-7.15
Depreciation & Amortization	11.72	10.27	10.23	6.62	6.58
Other Operating Activities	6.55	27.08	23.05	10.41	19.94
Change in Accounts Receivable	-5.07	-17.27	11.05	0.31	-4.5
Change in Inventory	-15.73	-55.4	-44.07	-51.72	-24.84
Change in Accounts Payable	37.84	-2.46	-27.72	2.56	5.11
Change in Other Net Operating Assets	22.31	1.31	21.39	97.39	-62.75
Operating Cash Flow	82.22	25.82	31.75	79.58	-67.61
Operating Cash Flow Growth	218.46%	-18.67%	-60.11%	-	-
Capital Expenditures	-212.32	-107.44	-9.21	-132.7	-7.57
Other Investing Activities	8.94	6.5	0.8	-2.89	-4.99
Investing Cash Flow	-203.38	-100.94	-8.41	-135.59	-12.56
Short-Term Debt Issued	8.67	5.86	51.9	-	-
Long-Term Debt Issued	-	-	-	54.93	92.75
Total Debt Issued	8.67	5.86	51.9	54.93	92.75
Long-Term Debt Repaid	-23.88	-31.65	-52.82	-	-
Net Debt Issued (Repaid)	-15.22	-25.79	-0.93	54.93	92.75
Issuance of Common Stock	-	270.73	-	11.53	-
Other Financing Activities	-17.01	-18.72	-21.29	-11.27	-11.44
Financing Cash Flow	-32.22	226.22	-22.22	55.19	81.31
Miscellaneous Cash Flow Adjustments	0	-0	-	-	-
Net Cash Flow	-153.38	151.1	1.12	-0.81	1.14
Free Cash Flow	-130.1	-81.62	22.54	-53.11	-75.18
Free Cash Flow Margin	-20.91%	-11.63%	4.35%	-9.71%	-13.79%
Free Cash Flow Per Share	-6.98	-5.16	1.56	-3.68	-5.20
Cash Interest Paid	17.01	18.72	21.29	11.27	11.44
Cash Income Tax Paid	10.64	7.84	8.37	6.54	1.75
Levered Free Cash Flow	-143.85	-150.6	-21.96	-73.95	-
Unlevered Free Cash Flow	-133.22	-139.03	-8.79	-68.78	-
Change in Working Capital	39.35	-73.81	-39.35	48.54	-86.97