Apsis Aerocom 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	75.11	66.38	25.54	10.25
Depreciation & Amortization	9.98	10.77	6.16	4.59
Loss (Gain) From Sale of Assets	0.41	0.1	-	-
Asset Writedown & Restructuring Costs	-	-	0.3	-
Provision & Write-off of Bad Debts	-	-	-	1.4
Other Operating Activities	11.48	5.38	1.82	3.47
Change in Accounts Receivable	-2.62	-27.82	8.15	-17.96
Change in Inventory	-13.22	-17.41	0.5	-0.1
Change in Accounts Payable	19.01	-13.15	15.98	9.85
Change in Other Net Operating Assets	-29.8	-7.91	-0.88	1.37
Operating Cash Flow	70.35	16.33	57.56	12.86
Operating Cash Flow Growth	330.83%	-71.63%	347.54%	-
Capital Expenditures	-64.11	-39.1	-49.22	-4.5
Sale of Property, Plant & Equipment	2.51	1.94	-	-
Other Investing Activities	0.92	0.59	0.08	-
Investing Cash Flow	-60.69	-36.58	-49.14	-4.5
Short-Term Debt Issued	8.49	-	-	-
Long-Term Debt Issued	16.56	27.48	20.88	11.28
Total Debt Issued	25.05	27.48	20.88	11.28
Long-Term Debt Repaid	-	-25.46	-18.78	-8.18
Net Debt Issued (Repaid)	25.05	2.02	2.09	3.1
Issuance of Common Stock	311.75	-	-	-
Other Financing Activities	-2.71	-1.91	-0.59	-2.93
Financing Cash Flow	334.09	0.11	1.51	0.17
Net Cash Flow	343.75	-20.14	9.92	8.53
Free Cash Flow	6.24	-22.77	8.34	8.36
Free Cash Flow Growth	-	-	-0.26%	-
Free Cash Flow Margin	2.03%	-11.11%	4.94%	8.06%
Free Cash Flow Per Share	0.70	-2.59	0.95	1.52
Cash Interest Paid	-	1.91	0.59	0.93
Cash Income Tax Paid	-	19.83	8.21	1.34
Levered Free Cash Flow	29.55	-23.71	3.42	-
Unlevered Free Cash Flow	31.25	-22.51	3.79	-
Change in Working Capital	-26.63	-66.3	23.74	-6.84