NSE:FOCUS 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	151.92	391.75	231.62	45.57	-23.28
Depreciation & Amortization	80.73	67.68	45.87	33.61	41.31
Loss (Gain) From Sale of Assets	0.34	-	-0.09	0.01	0.02
Asset Writedown & Restructuring Costs	0.35	-	1.42	3.66	-
Stock-Based Compensation	8.16	14.58	-	-	-
Provision & Write-off of Bad Debts	4.8	-13.62	9.9	6.69	1.87
Other Operating Activities	12.06	0.2	1.62	1.34	6.42
Change in Accounts Receivable	157.65	-527.26	-78.92	-80.52	79.16
Change in Inventory	-37.95	-50.35	-148.74	-54.12	-25.43
Change in Accounts Payable	-70.74	143.88	-88.67	92.74	-2.19
Change in Income Taxes	-	-	-	5.37	-6.75
Change in Other Net Operating Assets	17.2	34.77	-106.81	5.84	-43.49
Operating Cash Flow	324.5	61.62	-132.8	60.18	27.63
Operating Cash Flow Growth	426.58%	-	-	117.81%	-0.01%
Capital Expenditures	-278.37	-247.65	-98.75	-36.37	-12.65
Sale of Property, Plant & Equipment	0.96	-	0.16	0	-
Investment in Securities	22.58	49.49	-	1.45	-0.82
Other Investing Activities	0.46	-4.08	0.98	-	-
Investing Cash Flow	-254.37	-202.24	-97.61	-34.92	-13.47
Long-Term Debt Issued	-	115.77	-	-	4.92
Total Debt Issued	-	115.77	-	-	4.92
Short-Term Debt Repaid	-	-	-	-18.15	-
Long-Term Debt Repaid	-5.54	-	-7.28	-3.4	-
Total Debt Repaid	-5.54	-	-7.28	-21.56	-
Net Debt Issued (Repaid)	-5.54	115.77	-7.28	-21.56	4.92
Issuance of Common Stock	9.61	8.77	320.31	-	-
Common Dividends Paid	-33.11	-19.58	-5.07	-	-
Other Financing Activities	-9.99	-12.14	-10.33	-8.84	-11.38
Financing Cash Flow	-39.02	92.83	297.63	-30.4	-6.46
Miscellaneous Cash Flow Adjustments	-	0	0	-	-
Net Cash Flow	31.1	-47.79	67.22	-5.13	7.7
Free Cash Flow	46.13	-186.03	-231.55	23.81	14.98
Free Cash Flow Growth	-	-	-	58.92%	-
Free Cash Flow Margin	2.52%	-8.31%	-13.73%	2.26%	2.50%
Free Cash Flow Per Share	0.67	-2.80	-3.35	0.41	0.29
Cash Interest Paid	9.99	12.14	10.33	8.84	4.42
Cash Income Tax Paid	50.83	67.72	74.33	16.67	2.13
Levered Free Cash Flow	-32.98	-314.12	-184.75	10.74	33.33
Unlevered Free Cash Flow	-29.7	-309.43	-180.47	12.07	36.09
Change in Working Capital	66.16	-398.96	-423.13	-30.69	1.29

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