ESAF Small Finance Bank 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	-1,664	-5,214	4,256	3,023	547.32
Depreciation & Amortization	654.8	592.54	509.94	417.89	327.74
Gain (Loss) on Sale of Assets	8.6	-0.94	-0.9	3.38	-0.06
Gain (Loss) on Sale of Investments	206	-809.27	-343.4	820.23	-121.73
Provision for Credit Losses	9,317	15,027	6,094	4,877	4,143
Change in Other Net Operating Assets	-53,209	-10,211	-52,297	-33,843	-49,002
Other Operating Activities	-689.3	-1,747	-228.88	478.59	56.26
Operating Cash Flow	-45,340	-2,323	-42,013	-24,213	-44,001
Capital Expenditures	-2,832	-1,527	-714.12	-716.51	-540.14
Sale of Property, Plant and Equipment	12.7	6.56	8.82	10.72	2.83
Investment in Securities	902.4	-6,168	-5,120	-5,026	-9,281
Investing Cash Flow	-1,917	-7,688	-5,825	-5,732	-9,818
Long-Term Debt Issued	13,470	-	-	4,014	12,588
Total Debt Issued	13,470	-	-	4,014	12,588
Long-Term Debt Repaid	-	-18,168	-1,317	-	-
Net Debt Issued (Repaid)	13,470	-18,168	-1,317	4,014	12,588
Issuance of Common Stock	3.6	12.14	3,907	-	-
Common Dividends Paid	-	-360.35	-	-	-
Net Increase (Decrease) in Deposit Accounts	25,737	34,086	52,022	18,506	38,156
Other Financing Activities	-	-	-239.31	-22.96	-
Financing Cash Flow	39,211	15,570	54,373	22,496	50,745
Net Cash Flow	-8,046	5,559	6,535	-7,449	-3,075
Free Cash Flow	-48,172	-3,850	-42,727	-24,929	-44,542
Free Cash Flow Margin	-306.75%	-30.35%	-192.53%	-152.32%	-475.51%
Free Cash Flow Per Share	-93.22	-7.48	-89.76	-55.36	-98.96
Cash Income Tax Paid	-	55.79	1,603	613.05	169.02

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