Osia Hyper Retail Limited (NSE:OSIAHYPER)

Osia Hyper Retail Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	195.15	182.98	95.01	90.4	54.22
Depreciation & Amortization	109.25	98.39	82.59	57.46	39.5
Loss (Gain) From Sale of Assets	-	-	0.98	3.54	-
Other Operating Activities	456.6	403.11	194.19	72.16	51.34
Change in Accounts Receivable	-894.31	-248.09	-10.59	-146.57	-250.93
Change in Inventory	-1,891	-129.11	-317.17	-711.88	-177.4
Change in Accounts Payable	-124.59	146.04	-427.26	320	101.09
Change in Other Net Operating Assets	-155.65	-360.03	382.84	398.52	108.98
Operating Cash Flow	-2,305	93.3	0.6	83.62	-73.21
Operating Cash Flow Growth	-	15527.30%	-99.29%	-	-
Capital Expenditures	-74.51	-165.22	-199.62	-249.36	-141.43
Other Investing Activities	-	-	-	-	5.96
Investing Cash Flow	-74.51	-165.22	-199.62	-249.36	-135.47
Long-Term Debt Issued	669.4	38.06	562.5	333.05	-
Total Debt Issued	669.4	38.06	562.5	333.05	-
Long-Term Debt Repaid	-	-50.42	-113.88	-99.71	-0.18
Net Debt Issued (Repaid)	669.4	-12.36	448.62	233.34	-0.18
Issuance of Common Stock	1,737	681.38	120.5	-	-
Other Financing Activities	-395.53	-332.74	-217.65	-85.21	206.48
Financing Cash Flow	2,011	336.28	351.47	148.13	206.3
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-368.65	264.35	152.44	-17.61	-2.38
Free Cash Flow	-2,379	-71.93	-199.03	-165.74	-214.64
Free Cash Flow Margin	-16.65%	-0.63%	-2.69%	-2.80%	-6.78%
Free Cash Flow Per Share	-17.80	-0.63	-1.93	-1.74	-2.25
Cash Interest Paid	410.73	338.83	220.34	86.12	51.51
Cash Income Tax Paid	-	37.29	61.63	45.89	24.18
Levered Free Cash Flow	-3,091	-334.06	-3,133	-94.5	1,230
Unlevered Free Cash Flow	-2,901	-145.51	-3,020	-50.95	1,254
Change in Working Capital	-3,066	-591.18	-372.18	-139.93	-218.27

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.