Caplin Point Laboratories Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	6,412	5,363	4,571	3,763	2,998
Depreciation & Amortization	727.7	630.4	509.8	426.4	451.9
Other Amortization	-	29.2	24.6	23.5	17.1
Loss (Gain) From Sale of Assets	41.8	37.6	6.5	3.6	11.7
Loss (Gain) From Sale of Investments	-76.5	-50.1	-29	-12.9	-7.6
Loss (Gain) on Equity Investments	-0.4	0.1	-2.7	-0.8	-
Stock-Based Compensation	-13.3	93.8	8.5	51.9	66.7
Other Operating Activities	-769.5	-557.6	-510.3	-503.1	-190.5
Change in Accounts Receivable	-1,787	-877.5	-1,487	-770.1	-407
Change in Inventory	-927.6	269.4	-748.2	-609	-483.1
Change in Accounts Payable	690.1	-317.7	773	318.3	837.4
Change in Other Net Operating Assets	934.7	-297	67.4	23.3	72.3
Operating Cash Flow	5,232	4,324	3,184	2,714	3,367
Operating Cash Flow Growth	21.01%	35.80%	17.33%	-19.41%	25.36%
Capital Expenditures	-2,481	-1,915	-1,458	-1,935	-911.8
Cash Acquisitions	-0.5	-	-	-	-
Investment in Securities	-2,616	-2,170	-1,198	-472.4	-1,994
Other Investing Activities	-724.9	738	-543.9	231.3	-862.3
Investing Cash Flow	-5,823	-3,347	-3,200	-2,176	-3,768
Long-Term Debt Issued	0.2	2.7	-	29.1	-
Long-Term Debt Repaid	-	-	-31.3	-	-165.6
Total Debt Repaid	-	-	-31.3	-	-165.6
Net Debt Issued (Repaid)	0.2	2.7	-31.3	29.1	-165.6
Issuance of Common Stock	-	0.1	0.1	0.2	0.3
Common Dividends Paid	-456.1	-379.9	-341.7	-303.2	-226.9
Other Financing Activities	-8.7	-6.1	-7.8	-7.8	-14.6
Financing Cash Flow	-464.6	-383.2	-380.7	-281.7	-406.8
Foreign Exchange Rate Adjustments	2.5	14.3	8.6	11.8	-0.9
Net Cash Flow	-1,053	607.5	-388.6	268	-808.1
Free Cash Flow	2,751	2,409	1,726	779	2,456
Free Cash Flow Growth	14.22%	39.57%	121.53%	-68.27%	25.74%
Free Cash Flow Margin	11.95%	12.42%	10.17%	5.30%	19.32%
Free Cash Flow Per Share	36.08	31.55	22.61	10.18	32.15
Cash Interest Paid	-	6.1	7.8	7.8	7
Cash Income Tax Paid	-	1,276	1,090	880	-
Levered Free Cash Flow	756.69	1,338	312.44	451.38	453.85
Unlevered Free Cash Flow	762.13	1,342	317.31	456.25	458.23
Change in Working Capital	-1,090	-1,223	-1,394	-1,038	19.6

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