Regency Ceramics Limited (NSE:REGENCERAM)

Regency Ceramics 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	22.5	-98.07	-156.43	321.84	-50.84
Depreciation & Amortization	40.53	41.6	42.83	43.1	43.35
Loss (Gain) From Sale of Assets	-3.04	-6.17	-0.03	-	-
Asset Writedown & Restructuring Costs	-	-	3.07	0.01	-
Loss (Gain) From Sale of Investments	0.08	-7.19	-1.68	-2	-0.08
Other Operating Activities	-116.44	-0.24	94.83	-376.67	0.94
Change in Accounts Receivable	-351.63	-38.03	26.48	0.42	0.82
Change in Accounts Payable	196.26	14.55	2.4	-1.81	0.96
Change in Other Net Operating Assets	77.13	16.44	121.57	-0.18	-1.12
Operating Cash Flow	-134.6	-77.12	133.05	-15.29	-5.97
Capital Expenditures	-24.44	-88.11	-1.72	-	-
Sale of Property, Plant & Equipment	13.47	11.64	0.03	-	-
Investment in Securities	18.31	53.65	-133.81	2	-
Other Investing Activities	100.91	0.24	2.49	-	-
Investing Cash Flow	108.26	-22.57	-133.01	2	-
Long-Term Debt Issued	31.3	98.38	2.02	38.5	19.43
Long-Term Debt Repaid	-	-	-	-37.5	-
Net Debt Issued (Repaid)	31.3	98.38	2.02	1	19.43
Other Financing Activities	-	-	-	-	-0.94
Financing Cash Flow	31.3	98.38	2.02	1	18.49
Net Cash Flow	4.96	-1.31	2.05	-12.29	12.51
Free Cash Flow	-159.04	-165.22	131.33	-15.29	-5.97
Free Cash Flow Margin	-120.97%	-765.34%	32187.75%	-	-
Free Cash Flow Per Share	-6.01	-6.25	4.97	-0.58	-0.23
Cash Interest Paid	-	-	-	-	0.94
Levered Free Cash Flow	-255.14	-120.33	251.73	72.62	13.31
Unlevered Free Cash Flow	-253.08	-120.33	251.73	72.62	13.99
Change in Net Working Capital	161.87	6.74	-250.16	-65.02	-1.78

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