Gem Aromatics 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	533.84	500.83	446.92	396.57	231.92
Depreciation & Amortization	72.72	62.21	47.32	38.38	32.74
Other Amortization	0.7	0.42	0.25	0.51	0.48
Loss (Gain) From Sale of Assets	-0.83	0.04	-0.06	-	-
Asset Writedown & Restructuring Costs	-	-	-	0.28	0.08
Other Operating Activities	38.65	59.2	49.39	32.47	-33.38
Change in Accounts Receivable	-964.82	344.12	-447.68	-298.94	-101.52
Change in Inventory	83.59	-319.71	-83.73	-215.99	-167.49
Change in Accounts Payable	43.2	-22.3	36.19	0.94	46.57
Change in Other Net Operating Assets	-56.21	-223.6	103.8	-42.8	-13.26
Operating Cash Flow	-249.16	401.21	152.4	-88.58	-3.86
Operating Cash Flow Growth	-	163.26%	-	-	-
Capital Expenditures	-1,051	-391.42	-144.06	-140.89	-53.99
Sale of Property, Plant & Equipment	1.74	-	0.26	0.93	0.7
Investment in Securities	116.52	-126.75	-	-	-
Other Investing Activities	7.26	7.67	0.22	0.07	1.04
Investing Cash Flow	-925.37	-510.5	-143.58	-139.88	-52.25
Short-Term Debt Issued	661.08	-	3,017	-	-
Long-Term Debt Issued	526.76	238.37	4.09	211.89	58.67
Total Debt Issued	1,188	238.37	3,021	211.89	58.67
Short-Term Debt Repaid	-	-20.96	-2,895	-	-
Long-Term Debt Repaid	-85.93	-6.92	-5.82	-	-
Total Debt Repaid	-85.93	-27.88	-2,901	-	-
Net Debt Issued (Repaid)	1,102	210.49	120.42	211.89	58.67
Other Financing Activities	-75.53	-56.89	-55.28	-15.37	15.37
Financing Cash Flow	1,026	153.6	65.14	196.52	74.04
Foreign Exchange Rate Adjustments	0.62	8.7	-33.11	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	0	-0
Net Cash Flow	-147.53	53.01	40.85	-31.94	17.93
Free Cash Flow	-1,300	9.79	8.34	-229.46	-57.85
Free Cash Flow Growth	-	17.39%	-	-	-
Free Cash Flow Margin	-25.80%	0.22%	0.20%	-6.71%	-1.89%
Free Cash Flow Per Share	-27.75	0.21	0.18	-128.56	-32.41
Cash Interest Paid	75.53	56.89	55.28	29.89	21.15
Cash Income Tax Paid	255.18	157.42	175.33	102.18	77.99
Levered Free Cash Flow	-1,417	-99.64	44.57	-312.72	-
Unlevered Free Cash Flow	-1,367	-61.65	76.28	-296.83	-
Change in Working Capital	-894.24	-221.49	-391.42	-556.79	-235.69

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