Essen Speciality Films 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	-40.38	117.08	142.42	142.08	51.69
Depreciation & Amortization	42.15	57.34	54.29	37.43	39.47
Loss (Gain) From Sale of Assets	-	-0.28	-0.15	-6.31	-0.71
Loss (Gain) From Sale of Investments	3.18	-0.25	-	-	-
Provision & Write-off of Bad Debts	0.38	-	4.07	-	-
Other Operating Activities	-3.72	-18.75	-25.24	-6.01	14.28
Change in Accounts Receivable	137.24	-46.25	-22.59	-13.56	-2.77
Change in Inventory	-148.85	-343.26	-96.44	19.9	-160.52
Change in Accounts Payable	-23.72	64.43	-58.65	-25.1	8
Change in Other Net Operating Assets	38.89	45.07	-26.43	104.28	-18.44
Operating Cash Flow	5.17	-124.86	-28.73	252.7	-69.02
Capital Expenditures	-364.63	-144.86	-15.16	-34.93	-73.81
Sale of Property, Plant & Equipment	-	0.65	9.82	11.72	0.78
Sale (Purchase) of Intangibles	0.09	-	-	-	-
Investment in Securities	100.4	60.53	-289.7	-9.86	45.01
Other Investing Activities	10.59	26.41	13	1.87	1.96
Investing Cash Flow	-253.55	-58.1	-281.9	-30.88	-26.81
Short-Term Debt Issued	90.48	174.65	-	-	68.77
Long-Term Debt Issued	202.5	-	-	-	35.39
Total Debt Issued	292.98	174.65	-	-	104.16
Short-Term Debt Repaid	-	-	-33.3	-189.61	-
Long-Term Debt Repaid	-	-	-32.44	-2.95	-
Total Debt Repaid	-	-	-65.74	-192.56	-
Net Debt Issued (Repaid)	292.98	174.65	-65.74	-192.56	104.16
Issuance of Common Stock	-	-	435	-	-
Common Dividends Paid	-24.84	-15.52	-	-	-
Other Financing Activities	-19.96	-20.84	-16.9	-26.15	-28.43
Financing Cash Flow	248.17	138.29	352.36	-218.71	75.74
Foreign Exchange Rate Adjustments	-0.06	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-0	0	-0	-
Net Cash Flow	-0.26	-44.67	41.73	3.1	-20.09
Free Cash Flow	-359.45	-269.72	-43.89	217.77	-142.83
Free Cash Flow Margin	-22.05%	-15.59%	-3.08%	18.23%	-12.16%
Free Cash Flow Per Share	-14.51	-10.86	-1.77	11.34	-7.44
Cash Interest Paid	19.96	20.84	16.9	26.15	28.43
Cash Income Tax Paid	-1.71	47.82	54.63	32.59	22.59
Levered Free Cash Flow	-351.58	-357.39	-31.48	189.29	-178
Unlevered Free Cash Flow	-339.1	-347.84	-25.9	202	-162.89
Change in Working Capital	3.56	-280	-204.11	85.52	-173.74

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