Rossell India Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	158.6	196.88	8.05	276.49	300.12
Depreciation & Amortization	51.8	46.2	47.67	118.43	110.81
Other Amortization	-	0.5	0.66	18.89	13.7
Loss (Gain) From Sale of Assets	-0.3	-0.19	-0.3	-0.39	-2.63
Loss (Gain) From Sale of Investments	-11.3	-15.26	-18.21	-2.56	-1.54
Other Operating Activities	68	24.71	6.54	93.52	-1.05
Change in Accounts Receivable	36	-14.48	2.42	-93.82	-89.8
Change in Inventory	-7.3	-27.36	45.6	-300.1	-108.04
Change in Accounts Payable	-10.9	114.75	-51.06	148.32	110.59
Operating Cash Flow	284.6	325.77	41.37	258.79	332.16
Operating Cash Flow Growth	-12.64%	687.46%	-84.01%	-22.09%	-5.98%
Capital Expenditures	-134	-161.78	-50.39	-257.98	-153.1
Sale of Property, Plant & Equipment	7.8	1.52	0.72	2.61	150.21
Investment in Securities	118.3	-98.76	-80.61	-149.99	6.5
Other Investing Activities	2.9	-639.94	2.32	1.93	1.39
Investing Cash Flow	-5	-898.96	-127.96	-403.44	5
Short-Term Debt Issued	-	147.22	125.63	181.57	20.89
Long-Term Debt Issued	49.7	450	-	-	-
Total Debt Issued	49.7	597.22	125.63	181.57	20.89
Short-Term Debt Repaid	-240.6	-	-	-	-160.8
Long-Term Debt Repaid	-25	-	-	-99.96	-99.96
Total Debt Repaid	-265.6	-	-	-99.96	-260.76
Net Debt Issued (Repaid)	-215.9	597.22	125.63	81.6	-239.87
Common Dividends Paid	-15.1	-5.66	-15.09	-11.01	-11.01
Other Financing Activities	-51	-22.42	-18.89	-89.8	-79.7
Financing Cash Flow	-282	569.15	91.65	136.79	-330.58
Miscellaneous Cash Flow Adjustments	-0.1	-	-	-	-
Net Cash Flow	-2.5	-4.05	5.06	-7.86	6.58
Free Cash Flow	150.6	163.98	-9.02	0.8	179.06
Free Cash Flow Growth	-8.16%	-	-	-99.55%	-32.47%
Free Cash Flow Margin	6.52%	9.03%	-0.60%	0.02%	5.99%
Free Cash Flow Per Share	4.00	4.35	-0.24	0.02	4.88
Cash Interest Paid	-	27.12	22.9	98.01	104.32
Cash Income Tax Paid	-	14.73	13.94	30.15	42.76
Levered Free Cash Flow	52.26	71.18	1,522	-184.67	-18.48
Unlevered Free Cash Flow	94.69	91.06	1,536	-125.01	41.79
Change in Working Capital	17.8	72.91	-3.04	-245.59	-87.25

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