ROIC 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	66.59	39.87	26.48	24.18	13.3
Depreciation & Amortization	12.12	13.47	14.07	13.79	13.72
Loss (Gain) From Sale of Assets	0.38	-0.64	-	-	-
Other Operating Activities	4.79	9.2	-2.55	-11.67	9.03
Change in Accounts Receivable	-146.41	-89.03	61.49	-73.64	-66
Change in Inventory	-161.47	67.3	-49.97	16.54	0.03
Change in Accounts Payable	104.68	7.8	-52.51	-39.38	88.34
Change in Income Taxes	-	-	-24.23	-12.01	9.39
Change in Other Net Operating Assets	111.56	-13.64	28.42	94	-68.9
Operating Cash Flow	-7.76	34.34	1.2	11.82	-1.1
Operating Cash Flow Growth	-	2757.07%	-89.83%	-	-
Capital Expenditures	-4.69	-10.52	-7.92	-18.9	-1.66
Sale of Property, Plant & Equipment	0.65	6.43	-	-	-
Other Investing Activities	20.72	17.26	14.47	15.06	-
Investing Cash Flow	-24.63	12.5	4.68	-4.14	-0.68
Long-Term Debt Issued	37.83	-	1.68	-	-
Long-Term Debt Repaid	-	-	-	-0.97	-0.33
Net Debt Issued (Repaid)	37.83	-	1.68	-0.97	-0.33
Other Financing Activities	-24.79	-17.13	-9.13	-7.01	-6.15
Financing Cash Flow	13.05	-17.13	-7.45	-7.97	-6.47
Miscellaneous Cash Flow Adjustments	-	-	-	-0	-
Net Cash Flow	-19.34	29.71	-1.57	-0.3	-8.26
Free Cash Flow	-12.45	23.83	-6.72	-7.09	-2.76
Free Cash Flow Margin	-0.47%	1.08%	-0.35%	-0.53%	-0.39%
Free Cash Flow Per Share	-0.87	1.66	-0.47	-0.49	-0.19
Cash Interest Paid	24.79	17.13	9.13	7.01	6.15
Cash Income Tax Paid	18.26	16.05	11.97	4.12	3.24
Levered Free Cash Flow	-150.64	-25.21	-54.09	-75.41	58.95
Unlevered Free Cash Flow	-135.15	-12.89	-48.38	-70.92	62.83
Change in Working Capital	-91.64	-27.56	-36.8	-14.49	-37.15

Updated Feb 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.