Barak Valley Cements Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	36.87	51.67	72.55	52.21	-45.21	23.51
Depreciation & Amortization	56.06	59.22	66.56	74.05	56.2	59.11
Other Amortization	-	-	-	-	-	1.36
Loss (Gain) From Sale of Assets	6.35	0.03	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	8.28	-	-	-
Provision & Write-off of Bad Debts	34.94	23.45	2.99	-	-	-
Other Operating Activities	47.47	51.39	81.39	93.01	114.8	110.34
Change in Accounts Receivable	-76.27	-18.46	-37.95	-12.73	30.42	-18.91
Change in Inventory	-32.24	36.16	35.73	-157.43	-40.12	-47.09
Change in Accounts Payable	-82.05	-124.95	-47.37	74.69	-87.8	-64.48
Change in Other Net Operating Assets	158.04	38.02	-19.78	108.87	-88.48	13.51
Operating Cash Flow	149.16	116.53	162.41	232.69	-60.18	77.35
Operating Cash Flow Growth	21.91%	-28.25%	-30.20%	-	-	0.34%
Capital Expenditures	-27.52	-25.1	-26.74	-4.26	-41.47	-113.47
Sale of Property, Plant & Equipment	5.83	0.05	0.11	-	607.42	-
Cash Acquisitions	-	-	-	-	-46.34	-
Other Investing Activities	4.64	3.36	13.32	10.66	5.77	-
Investing Cash Flow	-0.39	22.87	-50.99	10.56	525.38	-113.47
Long-Term Debt Issued	-	-	-	-	-	145.55
Long-Term Debt Repaid	-	-84.17	-26.41	-171.19	-358.48	-
Net Debt Issued (Repaid)	-107.82	-84.17	-26.41	-171.19	-358.48	145.55
Other Financing Activities	-47.42	-55.85	-76.24	-93.68	-98.27	-108.34
Financing Cash Flow	-155.24	-140.03	-102.65	-264.87	-456.75	37.21
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-	-
Net Cash Flow	-6.47	-0.63	8.77	-21.63	8.45	1.09
Free Cash Flow	121.64	91.43	135.67	228.43	-101.65	-36.12
Free Cash Flow Growth	18.05%	-32.61%	-40.61%	-	-	-
Free Cash Flow Margin	5.58%	4.38%	5.74%	12.51%	-5.79%	-2.46%
Free Cash Flow Per Share	5.49	4.13	6.12	10.31	-4.59	-1.63
Cash Interest Paid	32.81	41.24	56.86	69.41	70.05	73.26
Cash Income Tax Paid	26.77	31.54	33.39	14.43	10.3	8.39
Levered Free Cash Flow	86.69	163.36	33.28	119.69	-103.31	-129.3
Unlevered Free Cash Flow	107.2	189.14	68.82	163.07	-59.53	-83.51
Change in Working Capital	-32.52	-69.23	-69.37	13.41	-185.97	-116.96

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