Beardsell 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	98.3	82.27	84.94	28.12	-4.03
Depreciation & Amortization	76.31	70.32	60.32	61.34	62.45
Other Amortization	0.01	1.93	1.94	2.24	2.27
Loss (Gain) From Sale of Assets	-0.17	-1.6	-0.48	2.01	-0.48
Provision & Write-off of Bad Debts	6.35	23.96	11.47	4.8	8.15
Other Operating Activities	38.93	46.74	36.96	34.95	35.94
Change in Accounts Receivable	-125.33	-65.84	-27.63	-39.64	4.37
Change in Inventory	6.94	-5.06	-34.21	-28.83	-18.99
Change in Accounts Payable	-4.94	78.35	14.41	39.51	-0.88
Change in Other Net Operating Assets	95.72	-78.07	5.11	-19.29	33.65
Operating Cash Flow	192.1	153	152.85	85.2	122.45
Operating Cash Flow Growth	25.55%	0.10%	79.41%	-30.42%	5.95%
Capital Expenditures	-96.41	-135.25	-133.87	-20.78	-17.38
Sale of Property, Plant & Equipment	3.2	1.92	1.47	8.54	1.13
Investment in Securities	-	-	-	-0.69	-
Other Investing Activities	-2.52	-0.76	0.07	2.17	-8.26
Investing Cash Flow	-95.72	-134.09	-132.34	-10.77	-24.51
Short-Term Debt Issued	10.96	-	25.94	3.29	-
Long-Term Debt Issued	-	-	19.12	25.95	95.39
Total Debt Issued	10.96	-	45.06	29.24	95.39
Short-Term Debt Repaid	-	-45.83	-	-	-24.99
Long-Term Debt Repaid	-39.75	-16.04	-14.22	-137.02	-57.79
Total Debt Repaid	-39.75	-61.87	-14.22	-137.02	-82.78
Net Debt Issued (Repaid)	-28.79	-61.87	30.84	-107.78	12.61
Issuance of Common Stock	-	47.03	-	85.55	-
Common Dividends Paid	-3.94	-3.94	-3.02	-2.9	-2.68
Other Financing Activities	-36.27	-45.09	-39.27	-46.94	-52.87
Financing Cash Flow	-69.01	-63.87	-11.45	-72.06	-42.94
Net Cash Flow	27.37	-44.95	9.07	2.38	55
Free Cash Flow	95.7	17.76	18.98	64.41	105.07
Free Cash Flow Growth	438.98%	-6.45%	-70.54%	-38.70%	74.42%
Free Cash Flow Margin	3.57%	0.73%	0.82%	3.46%	7.95%
Free Cash Flow Per Share	2.43	0.45	0.51	2.16	3.74
Cash Interest Paid	36.27	45.09	39.27	46.94	52.87
Cash Income Tax Paid	31.92	51.98	30.77	11.24	20.64
Levered Free Cash Flow	23.53	-42.05	-60.41	-39.02	46.59
Unlevered Free Cash Flow	44.52	-15.38	-37.17	-12.37	76.2
Change in Working Capital	-27.62	-70.62	-42.31	-48.25	18.16

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