Shiv Aum Steels 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	50.43	97.69	104.59	143.18	124.91	21.69
Depreciation & Amortization	5.19	5.63	5.39	5.74	6.16	4.39
Loss (Gain) From Sale of Assets	-	-	-0.39	-0.04	-0.02	-
Loss (Gain) From Sale of Investments	-41.5	-41.5	-0.94	-	-	-
Other Operating Activities	98.54	68.48	62.02	49.25	41.26	41.88
Change in Accounts Receivable	30.43	-15.99	-231.44	-1.87	81.86	137.22
Change in Inventory	125.06	-230.89	10.22	-177.86	-158.02	-126.73
Change in Accounts Payable	-18.94	-8.31	10.77	-0.05	3.37	-8.27
Change in Other Net Operating Assets	-114.12	192.98	146.37	45.54	-56.12	-25.5
Operating Cash Flow	135.08	68.1	106.59	63.9	43.4	44.66
Operating Cash Flow Growth	101.84%	-36.12%	66.81%	47.22%	-2.82%	-26.71%
Capital Expenditures	-0.52	-2.36	-7.63	-0.77	-9.83	-0.18
Sale of Property, Plant & Equipment	-	-	0.6	-	0.11	-
Investment in Securities	-66.06	20.59	-20.71	-17.43	-35.5	-3.3
Other Investing Activities	8.55	10.3	5.31	5.48	2.54	1.67
Investing Cash Flow	-58.03	28.54	-22.44	-12.72	-42.68	12.27
Long-Term Debt Issued	-	45	-	1.2	-	-
Total Debt Issued	45	45	-	1.2	-	-
Long-Term Debt Repaid	-	-	-	-	-	-1.02
Net Debt Issued (Repaid)	34	45	-	1.2	-	-1.02
Other Financing Activities	-81.7	-79.91	-68.99	-51.12	-41.66	-42.85
Financing Cash Flow	-47.7	-34.91	-68.99	-49.92	-41.66	-43.87
Miscellaneous Cash Flow Adjustments	-	-	0	-	0	-
Net Cash Flow	29.35	61.73	15.16	1.26	-40.93	13.07
Free Cash Flow	134.55	65.73	98.96	63.13	33.57	44.48
Free Cash Flow Growth	119.47%	-33.58%	56.76%	88.03%	-24.53%	-26.95%
Free Cash Flow Margin	2.53%	1.18%	1.78%	1.27%	0.83%	1.67%
Free Cash Flow Per Share	9.88	4.83	7.28	4.64	2.47	3.26
Cash Interest Paid	77.27	75.48	62.86	46.08	39.86	42.85
Cash Income Tax Paid	28.99	32.66	37.65	46.03	38.22	7.93
Levered Free Cash Flow	79.82	-220.62	-87.91	-137.14	16.66	29.72
Unlevered Free Cash Flow	128.12	-173.44	-48.61	-108.33	41.69	55.11
Change in Working Capital	22.43	-62.2	-64.08	-134.23	-128.91	-23.29

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