BLS E-Services Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Net Income	313.99	188.8	53.8	31.48	-
Depreciation & Amortization	33.65	27.67	7.99	0.72	-
Other Amortization	0.04	0.16	0.21	0.02	-
Loss (Gain) From Sale of Assets	-	-0.28	-	-	-
Loss (Gain) From Sale of Investments	-2.48	-3.92	-	-	-
Provision & Write-off of Bad Debts	0.09	3.1	-	-	-
Other Operating Activities	-19.88	100.65	-5.43	9.98	-
Change in Accounts Receivable	-69.74	64.48	3.06	-0.09	-
Change in Inventory	-10.4	1.16	-	-	-
Change in Accounts Payable	7.31	-172.36	63.33	-2.05	-
Change in Other Net Operating Assets	-56.08	79.27	74.47	46.36	-
Operating Cash Flow	196.51	288.73	197.43	86.41	-
Operating Cash Flow Growth	-31.94%	46.25%	128.49%	-	-
Capital Expenditures	-46.42	-8.62	-2.17	-0.76	-
Sale of Property, Plant & Equipment	-	0.37	-	-	-
Cash Acquisitions	-	-766.32	-	-	-
Sale (Purchase) of Intangibles	-	-0.25	-70.37	-	-
Investment in Securities	-2,931	99.8	-66.5	-7.23	-
Other Investing Activities	25.76	18.7	2.84	2.27	-
Investing Cash Flow	-2,952	-656.32	-136.21	-5.72	-
Long-Term Debt Issued	-	-	72.61	-	-
Short-Term Debt Repaid	-	-199.47	-95.16	-43.17	-
Long-Term Debt Repaid	-25.85	-25.79	-	-	-
Total Debt Repaid	-25.85	-225.26	-95.16	-43.17	-
Net Debt Issued (Repaid)	-25.85	-225.26	-22.55	-43.17	-
Issuance of Common Stock	3,230	727.56	-	-	-
Other Financing Activities	-303.16	-38.14	-53.17	-4.93	-
Financing Cash Flow	2,901	464.16	-75.72	-48.09	-
Net Cash Flow	146.29	96.57	-14.5	32.6	-
Free Cash Flow	150.09	280.11	195.25	85.65	-
Free Cash Flow Growth	-46.42%	43.46%	127.98%	-	-
Free Cash Flow Margin	4.98%	11.52%	20.19%	13.28%	-
Free Cash Flow Per Share	2.13	4.48	3.25	1.42	-
Cash Interest Paid	2.02	38.14	53.17	4.93	-
Cash Income Tax Paid	103.59	38.79	21.82	6.27	-
Levered Free Cash Flow	75.31	488.94	-50.55	-	-
Unlevered Free Cash Flow	80.28	512.82	-45.24	-	-
Change in Net Working Capital	151.89	-300.15	19.05	-	-

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