JFL Life Sciences Limited (NSE:JFLLIFE)

JFL Life Sciences Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	35.17	41.59	33	28.1	28	5.6
Depreciation & Amortization	10.47	9.93	4.43	4.3	3.7	2.6
Other Operating Activities	37.08	20.23	12.65	13.4	32.1	12
Change in Accounts Receivable	141.48	-90.99	-12.69	-26.5	-80	26
Change in Inventory	-149.91	-74.08	-31.09	22.3	-92.2	-19.9
Change in Accounts Payable	-0.4	52.43	26.48	-80.5	108.4	-48.3
Change in Unearned Revenue	-	-	1.3	-	-	-
Change in Other Net Operating Assets	-43.84	5.58	50.01	-51.6	23.3	-24.1
Operating Cash Flow	30.05	-35.32	84.08	-90.5	23.3	-46.1
Capital Expenditures	-3.25	-3.95	-61.13	-	-17	-17.2
Sale of Property, Plant & Equipment	-	-	-	2.4	-	-
Investment in Securities	-5.99	3.77	-	6.2	8.8	-
Other Investing Activities	0.14	0.08	0.26	-	0.9	0.8
Investing Cash Flow	-9.1	-0.1	-60.87	8.6	-7.3	-36.5
Long-Term Debt Issued	-	48.98	-	-	-	83.1
Long-Term Debt Repaid	-	-	-14.87	-86.7	-9.3	-
Net Debt Issued (Repaid)	7.18	48.98	-14.87	-86.7	-9.3	83.1
Issuance of Common Stock	-	-	-	181.7	15.6	9.2
Common Dividends Paid	-2.75	-2.75	-	-	-	-
Other Financing Activities	-12.33	-10.81	-8.6	-14.3	-20.8	-12.3
Financing Cash Flow	-7.9	35.42	-23.47	80.7	-14.5	80
Miscellaneous Cash Flow Adjustments	-0	-	-0	-0.1	-	-
Net Cash Flow	13.05	-0	-0.25	-1.3	1.5	-2.6
Free Cash Flow	26.81	-39.27	22.95	-90.5	6.3	-63.3
Free Cash Flow Margin	3.60%	-4.79%	4.88%	-20.47%	1.84%	-19.32%
Free Cash Flow Per Share	0.61	-1.19	0.70	-3.11	0.31	-3.47
Cash Interest Paid	11.45	9.93	7.43	13.2	20.5	12.3
Cash Income Tax Paid	-	10.24	0.69	10	-1.4	1.8
Levered Free Cash Flow	8.55	-57.25	5.64	-108.31	-19.19	-77.38
Unlevered Free Cash Flow	15.71	-51.05	10.28	-100.06	-6.38	-69.69
Change in Working Capital	-52.67	-107.05	34.01	-136.3	-40.5	-66.3

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