NSE:SHIGAN Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	70.05	87.33	47.66	36.69	98.69	36.71
Depreciation & Amortization	38.22	40.12	37.68	19.96	14.81	6.84
Other Operating Activities	67.49	67.25	43.46	46.61	24.72	13.61
Change in Accounts Receivable	-147.75	-182.23	-148.35	0.83	-236.13	-68.77
Change in Inventory	33.59	25.23	38.64	-11.76	-424.1	10.19
Change in Accounts Payable	-82.32	-43.5	5.31	-159.15	279.37	123.07
Change in Other Net Operating Assets	-155.68	-50.63	-94.7	32.53	164.94	-99.55
Operating Cash Flow	-176.39	-56.42	-70.3	-34.28	-77.71	22.1
Operating Cash Flow Growth	-	-	-	-	-	-36.26%
Capital Expenditures	-59.04	-120.35	-106.91	-106.03	-23.83	-9.51
Cash Acquisitions	-	-	-	-0.97	-	-
Other Investing Activities	5.57	5.82	2.13	1.46	0.82	0.22
Investing Cash Flow	-53.47	-114.53	-104.78	-105.55	-23.02	-9.3
Long-Term Debt Issued	-	108.3	96.5	-	134.66	19.95
Long-Term Debt Repaid	-	-	-	-106	-	-
Net Debt Issued (Repaid)	169.1	108.3	96.5	-106	134.66	19.95
Issuance of Common Stock	135.67	135.67	74.32	0.36	226.95	-
Other Financing Activities	-71.65	-65.4	0.36	201.44	-23.75	-13.25
Financing Cash Flow	229.45	178.57	171.18	95.8	337.85	6.7
Foreign Exchange Rate Adjustments	3.03	-	-	4.77	-	-
Miscellaneous Cash Flow Adjustments	0.08	-	0	-	-	-
Net Cash Flow	2.7	7.62	-3.89	-39.26	237.13	19.5
Free Cash Flow	-235.43	-176.77	-177.21	-140.31	-101.54	12.59
Free Cash Flow Margin	-10.95%	-8.38%	-11.66%	-8.57%	-4.20%	1.32%
Free Cash Flow Per Share	-11.96	-9.51	-10.22	-8.14	-7.82	0.99
Cash Interest Paid	71.85	65.49	45.84	32.48	23.75	13.25
Cash Income Tax Paid	39.48	32.15	18.97	13.03	37.26	12.42
Levered Free Cash Flow	-191.44	-130.72	-166.54	-351.19	-128.14	-1.9
Unlevered Free Cash Flow	-157.77	-101.02	-143.21	-335.49	-121.93	2.81
Change in Working Capital	-352.15	-251.12	-199.1	-137.54	-215.92	-35.07

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