Elin Electronics 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	293.22	138.74	268.03	391.81	348.57
Depreciation & Amortization	242.46	213.82	181.96	140.95	116.59
Other Amortization	3.66	4.67	4.14	2.58	1.76
Loss (Gain) From Sale of Assets	-10.32	11.2	-2	-1.4	3.01
Asset Writedown & Restructuring Costs	-	-	-	-	-0.62
Loss (Gain) From Sale of Investments	-128.52	-9.82	-4.91	-5.87	-20.3
Stock-Based Compensation	1.89	-	-	-	-
Provision & Write-off of Bad Debts	1.17	-0.01	0.33	-0.42	-
Other Operating Activities	58.07	21.8	97.21	114.82	150.9
Change in Accounts Receivable	-255.21	0.21	-259.43	53.01	-919.1
Change in Inventory	-174.05	128.99	-37.12	-47.22	-350.93
Change in Accounts Payable	134.99	-82.92	374.98	-53.43	365.81
Change in Other Net Operating Assets	-	-	-	-23.77	-32.12
Operating Cash Flow	167.36	426.68	623.19	571.06	-336.43
Operating Cash Flow Growth	-60.78%	-31.53%	9.13%	-	-
Capital Expenditures	-405.53	-330.53	-512.53	-423.97	-196.79
Sale of Property, Plant & Equipment	28.75	29.07	15.96	3.11	16
Sale (Purchase) of Intangibles	-	-	-11.13	-	-7.55
Investment in Securities	91.92	-357.57	-248.23	129.92	135.5
Other Investing Activities	71.21	1,022	-1,209	12.83	3.36
Investing Cash Flow	-213.65	364.28	-1,967	-278.11	-49.48
Long-Term Debt Issued	120.48	-	250	99.1	615.71
Long-Term Debt Repaid	-	-663.94	-494.92	-213.61	-177.15
Net Debt Issued (Repaid)	120.48	-663.94	-244.92	-114.51	438.56
Issuance of Common Stock	-	-	1,750	-	-
Common Dividends Paid	-	-47.81	-40.84	-	-
Other Financing Activities	-75.66	-80.93	-156.65	-185.06	-96.62
Financing Cash Flow	44.82	-792.68	1,308	-299.57	341.94
Miscellaneous Cash Flow Adjustments	-	-0.01	-	-	-
Net Cash Flow	-1.47	-1.73	-36.2	-6.62	-43.97
Free Cash Flow	-238.17	96.15	110.66	147.09	-533.22
Free Cash Flow Growth	-	-13.11%	-24.77%	-	-
Free Cash Flow Margin	-2.02%	0.92%	1.03%	1.34%	-6.18%
Free Cash Flow Per Share	-4.96	2.01	2.60	3.60	-13.06
Cash Interest Paid	75.66	80.93	130.46	126.89	96.62
Cash Income Tax Paid	65.97	37.2	107.16	147.61	69.24
Levered Free Cash Flow	2.73	-291.29	-64.47	-104.54	-657.13
Unlevered Free Cash Flow	48.79	-242.89	14.86	-28.27	-598.8
Change in Working Capital	-294.27	46.28	78.43	-71.41	-936.34

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