Positron Energy Limited (NSE:POSITRON)

Positron Energy Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	200.44	177.84	87.62	21.28	5.8
Depreciation & Amortization	2.94	2.71	2.61	3.11	2.24
Other Operating Activities	-30.76	-13.62	-0.76	-1.8	-0.99
Change in Accounts Receivable	59.56	-175.03	-46.92	-78.04	-7.39
Change in Inventory	0.82	-26.98	11.4	-28.03	-10.23
Change in Accounts Payable	-169.09	191.65	-23.78	94.92	4.95
Change in Other Net Operating Assets	139.03	-85.04	36.2	-1.53	-1.29
Operating Cash Flow	202.95	71.54	66.37	9.91	-6.92
Operating Cash Flow Growth	183.68%	7.80%	569.75%	-	-
Capital Expenditures	-0.63	-2.11	-1.27	-2.1	-8.69
Investment in Securities	-	-	0.14	-	-
Other Investing Activities	-17.94	-4.23	11.02	-3.91	2.67
Investing Cash Flow	-18.58	-6.33	9.89	-6.01	-6.02
Short-Term Debt Issued	-	-	31.02	0.02	1.69
Long-Term Debt Issued	-	-	-	37.33	23.17
Total Debt Issued	-	-	31.02	37.35	24.85
Short-Term Debt Repaid	-16.4	-27.3	-	-	-
Long-Term Debt Repaid	-2.99	-2.66	-2.41	-	-
Total Debt Repaid	-19.4	-29.95	-2.41	-	-
Net Debt Issued (Repaid)	-19.4	-29.95	28.61	37.35	24.85
Issuance of Common Stock	-	459.33	-	-	-
Other Financing Activities	-11.6	-12.46	-5.75	-3.97	-1.48
Financing Cash Flow	-30.99	416.92	22.86	33.38	23.38
Miscellaneous Cash Flow Adjustments	-	-	-0	-	0
Net Cash Flow	153.38	482.13	99.11	37.28	10.44
Free Cash Flow	202.32	69.44	65.1	7.81	-15.61
Free Cash Flow Growth	191.38%	6.66%	733.51%	-	-
Free Cash Flow Margin	4.51%	2.06%	4.83%	1.52%	-17.96%
Free Cash Flow Per Share	26.62	10.20	11.72	1.41	-2.81
Cash Interest Paid	-	3.05	1.75	4.19	1.55
Cash Income Tax Paid	-	42.19	31.28	7.39	1.84
Levered Free Cash Flow	200.62	31.73	45.71	6.62	-12.27
Unlevered Free Cash Flow	207.87	33.63	46.8	7.5	-11.58
Change in Working Capital	30.33	-95.4	-23.1	-12.68	-13.97

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