Australian Premium Solar (India) Limited (NSE:APS)

NSE:APS Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	397.95	61.53	33.05	27.05	18.01
Depreciation & Amortization	39.88	14.68	12.97	13.98	11.17
Other Amortization	-	0.01	0	0.12	0.2
Other Operating Activities	110.87	7.02	2.97	8.06	5.54
Change in Accounts Receivable	-638.48	-135.91	-62.18	-0.87	21.12
Change in Inventory	-466.94	4.39	17.7	17.62	-30.72
Change in Accounts Payable	801.69	-5.11	15.27	-45.57	39.91
Change in Other Net Operating Assets	-	-	-	6.35	-14.77
Operating Cash Flow	244.97	-53.4	19.78	26.73	50.45
Operating Cash Flow Growth	-	-	-26.00%	-47.02%	-
Capital Expenditures	-149.94	-136.98	-15.69	-0.44	-43.53
Investment in Securities	0.1	-	-	-5.96	-6.78
Other Investing Activities	11.28	2.79	1.15	0.66	-5.41
Investing Cash Flow	-138.56	-134.2	-14.54	-5.73	-55.72
Long-Term Debt Issued	-	72.93	-	-	20.61
Long-Term Debt Repaid	-10.89	-	-7.72	-2.96	-
Net Debt Issued (Repaid)	-10.89	72.93	-7.72	-2.96	20.61
Issuance of Common Stock	0.5	273.04	-	-	-
Other Financing Activities	-	-	-	-2.94	-2.55
Financing Cash Flow	-10.39	345.97	-7.72	-5.9	18.05
Miscellaneous Cash Flow Adjustments	-	-	-	0	-0
Net Cash Flow	96.02	158.38	-2.48	15.1	12.79
Free Cash Flow	95.03	-190.38	4.09	26.3	6.92
Free Cash Flow Growth	-	-	-84.44%	280.15%	-
Free Cash Flow Margin	2.15%	-12.72%	0.43%	2.68%	0.93%
Free Cash Flow Per Share	4.80	-9.64	0.28	1.81	0.48
Cash Interest Paid	-	-	-	2.94	2.55
Cash Income Tax Paid	16.22	11.19	8.47	4.22	3.49
Levered Free Cash Flow	3.26	-179.26	0.04	17.49	-67.66
Unlevered Free Cash Flow	10.77	-177.99	1.34	18.95	-66.29
Change in Net Working Capital	221.87	106.2	25.34	18.12	49.06

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