Pratham EPC Projects 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	100.1	76.55	44.15
Depreciation & Amortization	12.31	9.15	6.64
Other Amortization	0.01	-	0.31
Loss (Gain) From Sale of Assets	-	0.15	-
Loss (Gain) From Sale of Investments	-2.89	-0.35	-
Loss (Gain) on Equity Investments	-0.04	-	-
Other Operating Activities	19.7	8.14	4.35
Change in Accounts Receivable	3.44	-106.02	40.99
Change in Inventory	-171.52	-55.04	-15.86
Change in Accounts Payable	-41.25	-4.99	32.52
Change in Other Net Operating Assets	-10.16	1.08	-9.05
Operating Cash Flow	-90.32	-71.33	104.05
Capital Expenditures	-41.23	-40.01	-17.24
Sale of Property, Plant & Equipment	-	2.95	-
Cash Acquisitions	-0.03	-	-
Investment in Securities	25.77	4.7	-22.77
Other Investing Activities	2.17	3.64	-4.66
Investing Cash Flow	-13.32	-28.72	-49.9
Short-Term Debt Issued	-	21.1	-
Long-Term Debt Issued	-	96.16	9.06
Total Debt Issued	-	117.26	9.06
Short-Term Debt Repaid	-90.48	-	-4.38
Long-Term Debt Repaid	-15.77	-	-1.03
Total Debt Repaid	-106.25	-	-5.41
Net Debt Issued (Repaid)	-106.25	117.26	3.64
Issuance of Common Stock	360	-	-
Other Financing Activities	-67.49	-70.09	-4.16
Financing Cash Flow	186.26	47.16	-0.52
Miscellaneous Cash Flow Adjustments	-	-0	-0
Net Cash Flow	82.62	-52.89	53.63
Free Cash Flow	-131.55	-111.34	86.82
Free Cash Flow Margin	-18.91%	-22.18%	17.20%
Free Cash Flow Per Share	-9.94	-8.59	6.70
Cash Interest Paid	19.59	5.39	1.5
Cash Income Tax Paid	34.33	24.76	14.54
Levered Free Cash Flow	-161.58	-134.88	-
Unlevered Free Cash Flow	-151.27	-130.95	-
Change in Working Capital	-219.5	-164.96	48.6

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.