Sapphire Foods 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	-319.63	192.53	528.09	2,334	464.6
Depreciation & Amortization	3,921	3,583	3,196	2,617	2,122
Other Amortization	-	56.06	43.45	24.42	13.57
Loss (Gain) From Sale of Assets	-1.48	-5.24	6.86	15.2	-3.24
Asset Writedown & Restructuring Costs	-	136.71	-	-	-
Loss (Gain) From Sale of Investments	-38.42	-101.1	-30.99	-43.89	-74.23
Stock-Based Compensation	159.85	135.5	174.38	169.21	387.88
Provision & Write-off of Bad Debts	-	-	-	-	4.05
Other Operating Activities	1,120	895.75	887.69	-625.88	443.09
Change in Accounts Receivable	16.21	-20.61	-164.36	-38.78	-62.96
Change in Inventory	-155.9	20.95	21.82	-343.76	-237.08
Change in Accounts Payable	362.38	122.97	136.97	178.76	551.44
Change in Other Net Operating Assets	6.13	63.4	-310.51	-467.99	340.14
Operating Cash Flow	5,070	5,080	4,489	3,818	3,949
Operating Cash Flow Growth	-0.19%	13.17%	17.57%	-3.31%	156.30%
Capital Expenditures	-3,197	-2,649	-3,851	-3,842	-2,853
Sale of Property, Plant & Equipment	13.67	17.94	1.58	16.94	8.73
Investment in Securities	802.79	-833.14	1,829	1,656	-4,078
Other Investing Activities	49.8	95.79	151.11	133.1	6.22
Investing Cash Flow	-2,331	-3,368	-1,869	-2,036	-6,916
Long-Term Debt Issued	-	-	-	-	266.64
Total Debt Issued	-	-	-	-	266.64
Long-Term Debt Repaid	-1,372	-1,216	-1,203	-1,084	-1,047
Total Debt Repaid	-1,372	-1,216	-1,203	-1,084	-1,047
Net Debt Issued (Repaid)	-1,372	-1,216	-1,203	-1,084	-780.48
Issuance of Common Stock	-	226.96	82.65	-	4,690
Other Financing Activities	-1,229	-1,117	-1,006	-864.28	-780.03
Financing Cash Flow	-2,601	-2,106	-2,126	-1,948	3,130
Net Cash Flow	138.67	-393.82	493.48	-165.78	162.34
Free Cash Flow	1,874	2,431	637.68	-23.32	1,096
Free Cash Flow Growth	-22.94%	281.28%	-	-	36.86%
Free Cash Flow Margin	6.00%	8.44%	2.46%	-0.10%	6.37%
Free Cash Flow Per Share	5.80	7.55	1.98	-0.07	3.65
Cash Interest Paid	1,229	1,117	1,006	864.28	780.03
Cash Income Tax Paid	67.43	42.45	19.78	21.41	85.56
Levered Free Cash Flow	682.97	1,131	-433.2	-604.71	44.8
Unlevered Free Cash Flow	1,451	1,826	191.92	-66.41	530.11
Change in Working Capital	228.82	186.71	-316.08	-671.77	591.54

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