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 2026	FY 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	142.59	144.54	84.15	43.76
Depreciation & Amortization	168.52	82.04	94.18	57.93
Provision & Write-off of Bad Debts	-	-	5.92	-
Other Operating Activities	64.27	171.34	148.9	59.56
Change in Accounts Receivable	-544.66	4.95	-658.54	-295.76
Change in Inventory	-1,207	-138.68	-240.22	-96.52
Change in Accounts Payable	906.57	52.08	305.06	55.13
Change in Other Net Operating Assets	1,401	15.22	-37.09	47.91
Operating Cash Flow	930.51	331.49	-297.64	-127.99
Operating Cash Flow Growth	180.71%	-	-	-
Capital Expenditures	-2,300	-5	-350.69	-157.41
Sale of Property, Plant & Equipment	-	86.55	-	-
Sale (Purchase) of Intangibles	-472.44	1.15	-90.28	-16
Investment in Securities	14.47	-6.86	-7.33	-
Other Investing Activities	19.32	-71.49	-14.92	-16.88
Investing Cash Flow	-2,738	4.35	-463.22	-190.29
Short-Term Debt Issued	1,489	1.13	371.78	124.79
Long-Term Debt Issued	2,121	-	130.6	209.05
Total Debt Issued	3,610	1.13	502.38	333.84
Long-Term Debt Repaid	-	-249.45	-	-71.71
Net Debt Issued (Repaid)	3,610	-248.32	502.38	262.13
Issuance of Common Stock	2,531	8.6	394.38	25.79
Other Financing Activities	-184.38	-119.09	-111.06	-48.14
Financing Cash Flow	5,957	-358.81	785.7	239.78
Miscellaneous Cash Flow Adjustments	0.01	-0.01	-	-
Net Cash Flow	4,149	-22.98	24.84	-78.5
Free Cash Flow	-1,369	326.49	-648.33	-285.4
Free Cash Flow Margin	-35.15%	20.02%	-42.16%	-29.48%
Free Cash Flow Per Share	-41.86	12.27	-40.42	-20.02
Cash Interest Paid	-	115.64	107.7	37.92
Cash Income Tax Paid	-	5.47	-0.65	26.97
Levered Free Cash Flow	-2,133	150.03	-897.85	-
Unlevered Free Cash Flow	-2,018	222.3	-830.43	-
Change in Working Capital	555.13	-66.43	-630.79	-289.24

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