ESAF Small Finance Bank (NSE:ESAFSFB)

ESAF Small Finance Bank Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	-5,911	-5,214	4,256	3,023	547.32	1,054
Depreciation & Amortization	636.64	592.54	509.94	417.89	327.74	285.73
Gain (Loss) on Sale of Assets	-1.54	-0.94	-0.9	3.38	-0.06	23.34
Gain (Loss) on Sale of Investments	628.23	-809.27	-343.4	820.23	-121.73	-173.38
Provision for Credit Losses	12,696	15,027	6,094	4,877	4,143	2,813
Change in Other Net Operating Assets	-25,464	-10,211	-52,297	-33,843	-49,002	-11,648
Other Operating Activities	-1,845	-1,747	-228.88	478.59	56.26	-790.37
Operating Cash Flow	-19,224	-2,323	-42,013	-24,213	-44,001	-8,436
Capital Expenditures	-2,813	-1,527	-714.12	-716.51	-540.14	-495.01
Sale of Property, Plant and Equipment	9.06	6.56	8.82	10.72	2.83	1.89
Investment in Securities	-1,638	-6,168	-5,120	-5,026	-9,281	-5,886
Investing Cash Flow	-4,442	-7,688	-5,825	-5,732	-9,818	-6,380
Long-Term Debt Issued	-	-	-	4,014	12,588	4,907
Total Debt Issued	7,071	-	-	4,014	12,588	4,907
Long-Term Debt Repaid	-	-18,168	-1,317	-	-	-
Net Debt Issued (Repaid)	-283.4	-18,168	-1,317	4,014	12,588	4,907
Issuance of Common Stock	11.64	12.14	3,907	-	-	1,626
Common Dividends Paid	-0.05	-360.35	-	-	-	-
Net Increase (Decrease) in Deposit Accounts	12,806	34,086	52,022	18,506	38,156	19,710
Other Financing Activities	-	-	-239.31	-22.96	-	-
Financing Cash Flow	12,534	15,570	54,373	22,496	50,745	26,243
Net Cash Flow	-11,132	5,559	6,535	-7,449	-3,075	11,428
Free Cash Flow	-22,037	-3,850	-42,727	-24,929	-44,542	-8,931
Free Cash Flow Margin	-212.67%	-30.35%	-192.53%	-152.32%	-475.51%	-115.50%
Free Cash Flow Per Share	-42.78	-7.48	-89.76	-55.36	-98.96	-20.88
Cash Income Tax Paid	-	55.79	1,603	613.05	169.02	1,093

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Banks template. Financial Sources.