Beacon Trusteeship 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	54.29	51.64	38.46	36.16	9.5
Depreciation & Amortization	9.89	5.33	5.37	2.63	0.95
Other Amortization	-	2.87	0.3	0.77	0.94
Loss (Gain) From Sale of Investments	-0	-	0	0.06	-0.05
Loss (Gain) on Equity Investments	-	-0.17	-0.18	-0.2	-0.06
Provision & Write-off of Bad Debts	-	-	1.2	0.78	-
Other Operating Activities	-8.29	-8.96	-8.03	-3.56	-0.57
Change in Accounts Receivable	-54.75	8.38	-8.15	-21.9	-0.29
Change in Accounts Payable	3.81	-0.04	-2.99	1.69	2.46
Change in Other Net Operating Assets	-43.82	-1.31	-32.71	-9.81	-35.14
Operating Cash Flow	-38.88	57.73	-6.72	6.62	-22.27
Capital Expenditures	-135.91	-17.53	-9.01	-9.36	-6.17
Sale of Property, Plant & Equipment	-	0.53	-	-	-
Investment in Securities	-144.05	-	0	-0.38	-0.58
Other Investing Activities	12.07	9.67	7.62	4.15	2.04
Investing Cash Flow	-267.89	-7.33	-1.38	-5.6	-4.71
Long-Term Debt Issued	-	-	-	-	20
Long-Term Debt Repaid	-	-	-	-20	-
Net Debt Issued (Repaid)	-	-	-	-20	20
Issuance of Common Stock	374.25	-	-	24	-
Other Financing Activities	-37.77	-	-	-	-
Financing Cash Flow	336.48	-	-	4	20
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	29.71	50.4	-8.1	5.03	-6.98
Free Cash Flow	-174.79	40.21	-15.73	-2.74	-28.44
Free Cash Flow Margin	-67.62%	19.25%	-10.10%	-2.62%	-50.89%
Free Cash Flow Per Share	-9.69	2.83	-1.11	-0.21	-2.31
Cash Interest Paid	0.02	-	-	-	-
Levered Free Cash Flow	-139.53	15.99	27	12.11	-
Unlevered Free Cash Flow	-139.5	15.99	27	12.7	-
Change in Net Working Capital	60.35	18.76	2.98	12.48	-

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