Kokuyo Camlin Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	247.88	58.33	438.32	244.47	-47.29
Depreciation & Amortization	221.03	210.48	185.01	166.92	175.31
Other Amortization	-	1.6	1.61	1.61	1.63
Loss (Gain) From Sale of Assets	0.43	0.29	-45.03	-17.41	2.22
Provision & Write-off of Bad Debts	0.12	-0.26	-1.84	-1.3	-1.83
Other Operating Activities	10.21	-6.04	64.04	73.02	33.25
Change in Accounts Receivable	12.36	66.62	-89.87	-139.42	-81.09
Change in Inventory	-172.82	403.51	-311.45	-324.9	0.39
Change in Accounts Payable	162.04	-136.19	-71.93	260.52	96.33
Change in Other Net Operating Assets	-83.01	-52.99	19.49	11.28	-0.89
Operating Cash Flow	398.24	545.36	188.35	274.79	178.03
Operating Cash Flow Growth	-26.97%	189.54%	-31.45%	54.35%	-71.17%
Capital Expenditures	-168.73	-210.66	-259.39	-121.02	-62.75
Sale of Property, Plant & Equipment	3.25	2.59	81.86	45.86	1.09
Investment in Securities	4.26	-1.94	-1.9	-0.83	3.92
Other Investing Activities	3.17	0.74	2.74	1.93	1.94
Investing Cash Flow	-158.05	-209.27	-176.69	-74.06	-55.8
Short-Term Debt Issued	-	-	92.56	-	-
Total Debt Issued	-	-	92.56	-	-
Short-Term Debt Repaid	-143.8	-242.06	-	-87.35	-2.68
Long-Term Debt Repaid	-27.14	-22.64	-5.19	-59.37	-74.99
Total Debt Repaid	-170.94	-264.7	-5.19	-146.72	-77.66
Net Debt Issued (Repaid)	-170.94	-264.7	87.38	-146.72	-77.66
Common Dividends Paid	-	-50.15	-50.15	-	-
Other Financing Activities	-27.76	-43.39	-36.81	-41.56	-41.6
Financing Cash Flow	-198.7	-358.24	0.41	-188.28	-119.27
Net Cash Flow	41.49	-22.16	12.08	12.45	2.97
Free Cash Flow	229.51	334.7	-71.03	153.77	115.28
Free Cash Flow Growth	-31.43%	-	-	33.38%	-80.22%
Free Cash Flow Margin	2.85%	4.39%	-0.87%	1.98%	2.27%
Free Cash Flow Per Share	2.29	3.34	-0.71	1.53	1.15
Cash Interest Paid	27.76	43.39	36.81	41.56	41.6
Cash Income Tax Paid	104.36	83.01	134.33	77.25	2.05
Levered Free Cash Flow	181.43	319.59	-153.53	11.76	101.86
Unlevered Free Cash Flow	197.44	346.8	-129.05	37.95	122.92
Change in Working Capital	-81.43	280.95	-453.76	-192.53	14.75

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