BSL Limited 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	81.58	112.33	169.09	114.79	13.59
Depreciation & Amortization	175.15	179.93	108.44	114.86	120.92
Other Amortization	3.55	3.49	0.35	0.31	0.76
Loss (Gain) From Sale of Assets	-3.65	-2.92	19.09	-2.18	-0.23
Other Operating Activities	315.94	317.13	171.24	112.58	161.77
Change in Accounts Receivable	124.82	-460.62	-82.43	-197.73	-3.94
Change in Inventory	-302.61	-247.89	-439.88	-253.61	232.95
Change in Accounts Payable	200.58	-213.98	-12.72	269.8	-325.45
Change in Other Net Operating Assets	-25.29	-82.18	255	-133.06	-34.91
Operating Cash Flow	570.07	-394.7	188.18	25.77	165.46
Operating Cash Flow Growth	-	-	630.26%	-84.43%	-42.16%
Capital Expenditures	-124.19	-225.36	-1,671	-160.91	-18.67
Sale of Property, Plant & Equipment	11.06	21.74	68.35	8.72	5.27
Investing Cash Flow	-113.13	-203.63	-1,602	-152.19	-13.4
Short-Term Debt Issued	-	909.73	458.97	103.59	-
Long-Term Debt Issued	155.82	126.8	1,271	288.34	219.75
Total Debt Issued	155.82	1,037	1,730	391.94	219.75
Short-Term Debt Repaid	-96.52	-	-	-	-148.84
Long-Term Debt Repaid	-219.12	-121.49	-135.24	-140.83	-71.8
Total Debt Repaid	-315.64	-121.49	-135.24	-140.83	-220.65
Net Debt Issued (Repaid)	-159.82	915.04	1,595	251.11	-0.9
Common Dividends Paid	-10.29	-15.44	-12.35	-	-
Other Financing Activities	-287.01	-301.77	-169.32	-123.55	-153.38
Financing Cash Flow	-457.12	597.83	1,413	127.56	-154.28
Net Cash Flow	-0.18	-0.5	-0.95	1.14	-2.22
Free Cash Flow	445.88	-620.06	-1,482	-135.14	146.79
Free Cash Flow Growth	-	-	-	-	-44.66%
Free Cash Flow Margin	6.68%	-9.30%	-31.42%	-3.10%	4.57%
Free Cash Flow Per Share	43.32	-60.25	-144.03	-13.13	14.26
Cash Interest Paid	287.01	301.77	169.32	123.55	153.38
Cash Income Tax Paid	-8.77	11.4	41.58	43.7	-14.4
Levered Free Cash Flow	209.18	-951.12	-1,780	-143.51	-26.03
Unlevered Free Cash Flow	388.56	-762.51	-1,674	-66.29	69.83
Change in Working Capital	-2.5	-1,005	-280.03	-314.59	-131.35

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