Sai Parenteral's 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
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	144.54	84.15	43.76
Depreciation & Amortization	82.04	94.18	57.93
Provision & Write-off of Bad Debts	-	5.92	-
Other Operating Activities	171.34	148.9	59.56
Change in Accounts Receivable	4.95	-658.54	-295.76
Change in Inventory	-138.68	-240.22	-96.52
Change in Accounts Payable	52.08	305.06	55.13
Change in Other Net Operating Assets	15.22	-37.09	47.91
Operating Cash Flow	331.49	-297.64	-127.99
Capital Expenditures	-5	-350.69	-157.41
Sale of Property, Plant & Equipment	86.55	-	-
Sale (Purchase) of Intangibles	1.15	-90.28	-16
Investment in Securities	-6.86	-7.33	-
Other Investing Activities	-71.49	-14.92	-16.88
Investing Cash Flow	4.35	-463.22	-190.29
Short-Term Debt Issued	1.13	371.78	124.79
Long-Term Debt Issued	-	130.6	209.05
Total Debt Issued	1.13	502.38	333.84
Long-Term Debt Repaid	-249.45	-	-71.71
Net Debt Issued (Repaid)	-248.32	502.38	262.13
Issuance of Common Stock	8.6	394.38	25.79
Other Financing Activities	-119.09	-111.06	-48.14
Financing Cash Flow	-358.81	785.7	239.78
Miscellaneous Cash Flow Adjustments	-0.01	-	-
Net Cash Flow	-22.98	24.84	-78.5
Free Cash Flow	326.49	-648.33	-285.4
Free Cash Flow Margin	20.02%	-42.16%	-29.48%
Free Cash Flow Per Share	12.27	-80.84	-40.05
Cash Interest Paid	115.64	107.7	37.92
Cash Income Tax Paid	5.47	-0.65	26.97
Levered Free Cash Flow	150.03	-897.85	-
Unlevered Free Cash Flow	222.3	-830.43	-
Change in Working Capital	-66.43	-630.79	-289.24

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