Par Drugs and Chemicals Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	133.58	145.01	113.34	92.13	116.11
Depreciation & Amortization	36.47	34.36	32.33	32.81	28.19
Loss (Gain) From Sale of Assets	-	-0.08	-1.43	-	-19.86
Other Operating Activities	-10.14	3.17	-5.84	5.46	-0.21
Change in Accounts Receivable	-30	32.55	14.98	-60.16	-0.83
Change in Inventory	-19.29	12.02	-6.66	-17.16	-0.8
Change in Accounts Payable	55.35	-27.35	-25.7	39.44	5.13
Change in Other Net Operating Assets	-4.36	2.82	12.75	-16.38	-6.89
Operating Cash Flow	161.6	202.49	133.77	76.15	120.85
Operating Cash Flow Growth	-20.19%	51.37%	75.66%	-36.99%	57.13%
Capital Expenditures	-12.27	-60.8	-76.34	-32.02	-50.49
Sale of Property, Plant & Equipment	-	0.12	2	-	49.21
Investment in Securities	-250.58	-0.02	-	-	0.47
Other Investing Activities	10.48	2.32	0.96	1.84	1.33
Investing Cash Flow	-252.37	-58.38	-73.38	-30.18	0.51
Short-Term Debt Issued	-	-	-	-	32.48
Total Debt Issued	-	-	-	-	32.48
Short-Term Debt Repaid	-	-	-	-32.4	-
Long-Term Debt Repaid	-	-	-	-43.9	-2.27
Total Debt Repaid	-	-	-	-76.3	-2.27
Net Debt Issued (Repaid)	-	-	-	-76.3	30.21
Common Dividends Paid	-	-	-	-15.3	-7.69
Dividends Paid	-	-	-	-15.3	-7.69
Other Financing Activities	-	-	-0.02	-3.9	-6.03
Financing Cash Flow	-	-	-0.02	-95.5	16.49
Miscellaneous Cash Flow Adjustments	0	0	-	-0.07	-
Net Cash Flow	-90.77	144.11	60.37	-49.6	137.85
Free Cash Flow	149.34	141.69	57.43	44.13	70.36
Free Cash Flow Growth	5.40%	146.69%	30.15%	-37.28%	14.73%
Free Cash Flow Margin	14.79%	14.81%	6.00%	5.88%	11.58%
Free Cash Flow Per Share	12.14	11.52	4.67	3.59	5.72
Cash Interest Paid	-	-	0.02	3.7	6.03
Cash Income Tax Paid	45.17	43.6	42.63	31.24	35.95
Levered Free Cash Flow	121.5	121.43	42.52	34.24	50.55
Unlevered Free Cash Flow	121.5	121.43	42.54	36.59	54.32
Change in Working Capital	1.7	20.03	-4.64	-54.26	-3.39

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