LEAP India Limited (NSE:LEAPIND)

LEAP India Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	623.41	375.58	371.74	90.11	264.04
Depreciation & Amortization	1,733	1,248	905.72	694.69	525.99
Other Amortization	13.17	5.08	3.9	3.51	2.27
Loss (Gain) From Sale of Assets	-25.28	-64.22	-18.91	0.02	-1.19
Asset Writedown & Restructuring Costs	297.21	284.31	216.47	42.08	-
Loss (Gain) From Sale of Investments	62.08	-45.14	-2.01	3.09	-2.63
Stock-Based Compensation	65.6	17.33	28.63	27.14	-
Provision & Write-off of Bad Debts	-	-	-	50.78	25.23
Other Operating Activities	926.43	737.48	558.33	404.13	306.2
Change in Accounts Receivable	-747.58	-68.71	-600.38	-250.78	-56.97
Change in Inventory	-60.85	-8.04	34.66	-98.72	-37.3
Change in Accounts Payable	91	66.95	16.86	305.37	-63.24
Change in Other Net Operating Assets	-295.45	1.68	-23.95	258.46	286.71
Operating Cash Flow	2,683	2,550	1,491	1,530	1,249
Operating Cash Flow Growth	5.19%	71.03%	-2.54%	22.48%	-

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-3,902	-2,935	-3,263	-1,114	-2,132
Sale of Property, Plant & Equipment	283.43	400.4	236.85	113.87	136.9
Cash Acquisitions	-	-10,041	-20.8	-952.34	-
Investment in Securities	15.69	-390.03	-350.67	-72.79	774.28
Other Investing Activities	2.12	17	10.2	11.13	11.87
Investing Cash Flow	-3,601	-12,949	-3,387	-2,014	-1,209

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Short-Term Debt Issued	110.86	-	206.89	-	299.37
Long-Term Debt Issued	3,380	4,094	3,388	1,499	2,241
Total Debt Issued	3,490	4,094	3,595	1,499	2,541
Short-Term Debt Repaid	-	-181.06	-	-322.42	-
Long-Term Debt Repaid	-1,847	-1,427	-2,091	-932.36	-2,082
Total Debt Repaid	-1,847	-1,608	-2,091	-1,255	-2,082
Net Debt Issued (Repaid)	1,644	2,486	1,504	243.72	458.11
Issuance of Common Stock	-	700	0.87	-	-
Repurchase of Common Stock	-	-	-569.88	-	-
Other Financing Activities	-927.54	-826.14	-545.55	-372.5	-316.94
Financing Cash Flow	715.96	10,214	1,889	342.31	145.92

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Miscellaneous Cash Flow Adjustments	-	363.8	-	-	-
Net Cash Flow	-202.54	178.79	-7.17	-142.03	185.99

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	-1,220	-384.7	-1,772	415.8	-882.98
Free Cash Flow Growth	-	-	-	-	-
Free Cash Flow Margin	-16.72%	-8.25%	-48.55%	16.41%	-41.78%
Free Cash Flow Per Share	-2.94	-1.01	-4.89	3.83	-8.54
Levered Free Cash Flow	-2,003	-1,677	-2,932	95.65	-
Unlevered Free Cash Flow	-1,421	-1,253	-2,616	360.91	-

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	927.54	622.97	489.38	360.7	269.08
Cash Income Tax Paid	64.4	18.59	15.11	-14.07	34.62
Change in Working Capital	-1,013	-8.12	-572.81	214.32	129.21

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every year for this company.

Update frequency:

Yearly

Last checked:

Aug 19, 2026

Data Sources Report a data error