Happy Steels 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	25.31	48.25	4.31	0.06	0.25
Depreciation & Amortization	24.29	21.42	21.96	18.25	19.17
Loss (Gain) From Sale of Assets	-1.15	-	-	-	-
Other Operating Activities	29.83	-10.93	0.17	0.63	11.1
Change in Accounts Receivable	62.45	12.11	-27.83	11.04	-74.61
Change in Inventory	-31.84	-82.19	31.05	-53.68	-69.21
Change in Accounts Payable	4	-85.15	63.63	-10.73	72.69
Change in Other Net Operating Assets	-11.14	36.18	-6.14	21.37	-
Operating Cash Flow	101.76	-60.3	87.15	-13.06	-40.62
Capital Expenditures	-61.9	-51.36	-15.24	-59.32	-46.86
Sale of Property, Plant & Equipment	5.59	19.2	3.5	-	19.13
Investing Cash Flow	-56.31	-32.17	-11.74	-59.32	-27.73
Short-Term Debt Issued	-	75.81	-	50.8	82.76
Long-Term Debt Issued	-	16.03	-	23.73	-
Total Debt Issued	-	91.84	-	74.52	82.76
Short-Term Debt Repaid	-9.55	-	-74.16	-	-
Long-Term Debt Repaid	-	-	-7.36	-	-16.72
Total Debt Repaid	-9.55	-	-81.51	-	-16.72
Net Debt Issued (Repaid)	-9.55	91.84	-81.51	74.52	66.05
Other Financing Activities	-33.7	-0.06	5.68	-0.31	-4.26
Financing Cash Flow	-43.26	91.78	-75.83	74.21	61.79
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-0
Net Cash Flow	2.19	-0.69	-0.43	1.83	-6.56
Free Cash Flow	39.86	-111.67	71.91	-72.38	-87.48
Free Cash Flow Margin	4.85%	-13.80%	7.65%	-8.20%	-11.29%
Free Cash Flow Per Share	3.80	-10.64	6.85	-6.89	-8.33
Cash Interest Paid	28.47	-	-	-	13.38
Cash Income Tax Paid	7.24	14.26	0.51	0.97	2.69
Levered Free Cash Flow	5.92	-118.21	70.98	-85.52	-89.7
Unlevered Free Cash Flow	22.71	-102.37	87.22	-77.22	-81.39
Change in Working Capital	23.48	-119.04	60.7	-32	-71.14