Neptune Petrochemicals Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	208.16	104.32	6.84
Depreciation & Amortization	1.65	0.69	-
Provision & Write-off of Bad Debts	-	0.01	-
Other Operating Activities	-13.44	20.51	2.57
Change in Accounts Receivable	-189.74	-147.03	-389.29
Change in Inventory	103.31	38.34	-395.97
Change in Accounts Payable	-44.94	-128.85	940.48
Change in Other Net Operating Assets	96.44	45.79	-45.56
Operating Cash Flow	161.43	-66.22	119.07
Capital Expenditures	-27.8	-7.23	-0.21
Investment in Securities	-0.38	-	-
Other Investing Activities	16.04	4.91	0.18
Investing Cash Flow	-28.94	-2.32	-0.03
Short-Term Debt Issued	-	47.68	-
Long-Term Debt Issued	-	2.46	-
Total Debt Issued	-	50.15	-
Short-Term Debt Repaid	-51.17	-	-
Total Debt Repaid	-51.17	-	-
Net Debt Issued (Repaid)	-51.17	50.15	-
Issuance of Common Stock	-	-	0.1
Other Financing Activities	-2.56	-5.25	-0.39
Financing Cash Flow	-53.74	44.89	-0.29
Miscellaneous Cash Flow Adjustments	0	-	-0.01
Net Cash Flow	78.75	-23.65	118.74
Free Cash Flow	133.63	-73.45	118.86
Free Cash Flow Margin	2.00%	-1.05%	11.00%
Free Cash Flow Per Share	8.90	-4.89	17.84
Cash Interest Paid	0.8	5.25	0.39
Cash Income Tax Paid	74.37	37.96	-
Levered Free Cash Flow	54.55	-102.99	-
Unlevered Free Cash Flow	55.05	-100.2	-
Change in Net Working Capital	50.18	171.54	-

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