Emerald Tyre Manufacturers Limited (NSE:ETML)

NSE:ETML Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	122.36	89.29	48.46
Depreciation & Amortization	46.8	41.04	32.67
Other Amortization	3.36	0.99	1.81
Asset Writedown & Restructuring Costs	0.9	-	-
Provision & Write-off of Bad Debts	1.47	1.89	0.13
Other Operating Activities	90.72	64.54	75.85
Change in Accounts Receivable	-80.14	-11.88	-71.79
Change in Inventory	-30.77	-52.37	-51.62
Change in Accounts Payable	24.23	29.06	23.14
Change in Other Net Operating Assets	-6.98	-16.06	63.03
Operating Cash Flow	171.94	146.5	121.68
Operating Cash Flow Growth	17.36%	20.40%	-
Capital Expenditures	-140.44	-149.05	-121.38
Other Investing Activities	0.83	0.95	0.82
Investing Cash Flow	-139.61	-148.1	-120.56
Long-Term Debt Issued	102.78	113.13	59.02
Long-Term Debt Repaid	-52.59	-16.95	-
Net Debt Issued (Repaid)	50.19	96.18	59.02
Issuance of Common Stock	44.89	-	29.99
Common Dividends Paid	-14.49	-	-2.75
Other Financing Activities	-94.82	-88.65	-68.17
Financing Cash Flow	-14.23	7.54	18.09
Miscellaneous Cash Flow Adjustments	-	0.02	-0
Net Cash Flow	18.1	5.96	19.21
Free Cash Flow	31.5	-2.54	0.3
Free Cash Flow Margin	1.84%	-0.15%	0.02%
Free Cash Flow Per Share	2.24	-0.19	0.02
Cash Interest Paid	59.96	54.01	35.73
Cash Income Tax Paid	37.94	20.56	2.18
Levered Free Cash Flow	-95.85	-140.29	-
Unlevered Free Cash Flow	-36.59	-84.9	-
Change in Net Working Capital	100.36	83.07	-

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