Nath Bio-Genes (India) 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	416.3	386	396.19	350.11	-673.85
Depreciation & Amortization	39.64	37.83	32.61	30.12	30.84
Other Amortization	-	0.33	-	-	-
Loss (Gain) From Sale of Assets	-0.02	10.35	-0.01	0.01	-0.04
Provision & Write-off of Bad Debts	39.08	16.52	2.4	1.17	4.5
Other Operating Activities	70.97	74.32	83.8	100.38	998.3
Change in Accounts Receivable	-4.21	37.56	27.65	-118.83	210.23
Change in Inventory	-1,125	-1,077	-224.63	124.96	59.57
Change in Accounts Payable	516.37	361.87	155.61	-150.46	199.92
Change in Other Net Operating Assets	-78.54	328.11	272.32	46.2	-658.99
Operating Cash Flow	-125.73	175.81	745.94	383.67	170.48
Operating Cash Flow Growth	-	-76.43%	94.42%	125.05%	1431.83%
Capital Expenditures	-30.05	-79.2	-267.76	-28.81	-210.04
Sale of Property, Plant & Equipment	0.56	1.05	0.5	0.47	0.73
Sale (Purchase) of Intangibles	-	-	-	-0.68	-0.13
Investment in Securities	-1.2	2.64	-9.98	-0	-0
Other Investing Activities	65.26	35.89	3.22	0.18	10.93
Investing Cash Flow	34.58	-39.62	-274.01	-28.84	-198.51
Short-Term Debt Issued	217.96	40.78	59.18	133.67	24.31
Long-Term Debt Issued	54.01	93.3	24.24	-	0.12
Total Debt Issued	271.98	134.08	83.42	133.67	24.43
Short-Term Debt Repaid	-101.41	-0.35	-32.08	-8.51	-102.63
Long-Term Debt Repaid	-10.55	-12.18	-	-2.62	-
Total Debt Repaid	-111.97	-12.53	-32.08	-11.13	-102.63
Net Debt Issued (Repaid)	160.01	121.55	51.34	122.54	-78.2
Common Dividends Paid	-38.01	-38.01	-38.01	-38.01	-38.01
Other Financing Activities	-159.89	-104.84	-91.11	-101.21	-106.11
Financing Cash Flow	-37.88	-21.3	-77.78	-16.68	-222.32
Net Cash Flow	-129.04	114.9	394.15	338.15	-250.36
Free Cash Flow	-155.78	96.61	478.18	354.85	-39.56
Free Cash Flow Growth	-	-79.80%	34.76%	-	-
Free Cash Flow Margin	-3.50%	2.65%	14.37%	11.77%	-1.42%
Free Cash Flow Per Share	-7.85	5.08	25.16	18.67	-2.08
Cash Interest Paid	159.88	104.84	91.11	101.21	106.11
Cash Income Tax Paid	9.28	10.84	3.4	9.22	28.77
Levered Free Cash Flow	-627.38	111.33	332.4	141.3	697.65
Unlevered Free Cash Flow	-527.64	173.2	386.33	201.14	760.93
Change in Working Capital	-691.7	-349.53	230.95	-98.13	-189.27

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