Osel Devices Limited (NSE:OSELDEVICE)

Osel Devices Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	130.52	46.6	21.23	13.6
Depreciation & Amortization	9.53	5.81	5.62	5.09
Provision & Write-off of Bad Debts	-	-	-	-2.33
Other Operating Activities	66.23	24.82	11.32	7.92
Change in Accounts Receivable	-137.2	-15.31	-42.85	28.55
Change in Inventory	-72.51	-78.79	-63.21	-2.14
Change in Accounts Payable	199.43	9.49	101.15	-112.02
Change in Other Net Operating Assets	-73.95	-99.44	-7.59	27.99
Operating Cash Flow	122.05	-106.82	25.67	-33.33
Capital Expenditures	-128.17	-17.17	-2.36	-0.67
Sale of Property, Plant & Equipment	-	-	-	0.35
Other Investing Activities	1.2	0.54	2.61	2.33
Investing Cash Flow	-126.97	-16.63	0.25	2.01
Long-Term Debt Issued	76.29	91.94	-	51.35
Long-Term Debt Repaid	-	-	-12.24	-
Net Debt Issued (Repaid)	76.29	91.94	-12.24	51.35
Issuance of Common Stock	-	-	5	3.91
Other Financing Activities	-33.85	-11.35	-11	-5.02
Financing Cash Flow	42.45	80.59	-18.24	50.24
Miscellaneous Cash Flow Adjustments	-	-0	0	0
Net Cash Flow	37.53	-42.86	7.67	18.92
Free Cash Flow	-6.12	-123.99	23.3	-34
Free Cash Flow Margin	-0.46%	-15.14%	3.57%	-5.92%
Free Cash Flow Per Share	-0.53	-10.75	2.02	-4.03
Cash Interest Paid	33.85	11.35	11	5.02
Cash Income Tax Paid	21.35	9.07	5.7	3.67
Levered Free Cash Flow	-59.8	-135.44	9.31	-
Unlevered Free Cash Flow	-38.27	-128.19	16.4	-
Change in Net Working Capital	54.25	170.85	11.78	-

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