DIC India Cash Flow Statement

Financials in millions INR. Fiscal year is January - December.

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	173.77	195.39	-226.76	409.84	123.89
Depreciation & Amortization	183.05	189.87	181.33	133.54	131.32
Other Amortization	0.61	1.01	0.82	0.74	1.25
Loss (Gain) From Sale of Assets	-0.94	-0.59	-28.27	-329.23	-0.09
Asset Writedown & Restructuring Costs	5.14	-14.63	67.59	0.93	12.61
Loss (Gain) From Sale of Investments	1.57	0.23	2.01	-	-
Provision & Write-off of Bad Debts	5.99	20.99	14.77	4.11	-19.62
Other Operating Activities	-8.01	49.41	-53.66	3.64	-85.16
Change in Accounts Receivable	-228.69	-228.67	290.18	-176.11	-496.89
Change in Inventory	-67.29	-145.94	57.5	392.72	-466.88
Change in Accounts Payable	255.39	51.68	-364.1	-195.22	793.31
Change in Other Net Operating Assets	107.25	45.09	111.16	124.73	-64.88
Operating Cash Flow	427.84	163.83	52.57	369.69	-71.15
Operating Cash Flow Growth	161.16%	211.63%	-85.78%	-	-
Capital Expenditures	-113.59	-82.83	-333.19	-695.03	-234.95
Sale of Property, Plant & Equipment	1.46	18.69	21.86	10.54	0.6
Sale (Purchase) of Real Estate	-	-	-	330	175
Investment in Securities	-	-	-	-4.96	-
Other Investing Activities	12.38	4.4	11.28	17.8	622.42
Investing Cash Flow	-99.75	-59.73	-300.05	-341.65	563.07
Short-Term Debt Issued	-	100	150	-	-
Total Debt Issued	-	100	150	-	-
Short-Term Debt Repaid	-	-250	-	-	-
Long-Term Debt Repaid	-13.6	-16.34	-44.04	-30.56	-34.65
Total Debt Repaid	-13.6	-266.34	-44.04	-30.56	-34.65
Net Debt Issued (Repaid)	-13.6	-166.34	105.96	-30.56	-34.65
Common Dividends Paid	-36.5	-0.36	-18.57	-45.9	-55.01
Other Financing Activities	-23.81	-15.76	-41.02	-8.51	-5.24
Financing Cash Flow	-73.91	-182.46	46.37	-84.96	-94.9
Net Cash Flow	254.18	-78.36	-201.1	-56.92	397.02
Free Cash Flow	314.25	81	-280.62	-325.34	-306.1
Free Cash Flow Growth	287.96%	-	-	-	-
Free Cash Flow Margin	3.51%	0.91%	-3.37%	-3.71%	-4.09%
Free Cash Flow Per Share	34.24	8.82	-30.57	-35.44	-33.36
Cash Interest Paid	23.81	15.76	41.02	8.51	5.24
Cash Income Tax Paid	63.21	-6.4	18.06	41.69	97.64
Levered Free Cash Flow	291.05	-72.47	-86.76	-353.96	-356.57
Unlevered Free Cash Flow	299.9	-61.48	-60.82	-330.88	-348.04
Change in Working Capital	66.66	-277.85	94.75	146.13	-235.33

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.