Sigma Solve 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	238.77	190.9	161.37	117.66	89.61
Depreciation & Amortization	8.79	10.47	10.92	3.8	2.32
Other Amortization	-	0.01	0.03	0.03	3.91
Loss (Gain) From Sale of Investments	-19.25	-4.33	-24.72	-6.76	-
Other Operating Activities	46.04	43.59	10.68	112.29	55.56
Change in Accounts Receivable	61.68	-15.54	-91.69	-21.91	3.72
Change in Accounts Payable	-36.17	-46.35	-0.09	-2.07	1.31
Change in Other Net Operating Assets	5.13	1.32	7.48	-0.41	8.05
Operating Cash Flow	305	180.08	73.97	202.62	164.47
Operating Cash Flow Growth	69.37%	143.47%	-63.50%	23.20%	212.60%
Capital Expenditures	-1.94	-2	-14.35	-70.56	-1.09
Investment in Securities	-227.47	-203.71	384.63	-237.2	-150.14
Other Investing Activities	12.4	-1.61	-5.35	-0.01	5.37
Investing Cash Flow	-217.02	-207.31	364.92	-307.76	-145.86
Short-Term Debt Issued	-	-	11.12	4.35	2.17
Long-Term Debt Issued	-	-	-	30.14	-
Total Debt Issued	-	-	11.12	34.49	2.17
Short-Term Debt Repaid	-6.49	-1.95	-	-	-
Long-Term Debt Repaid	-10.46	-9.88	-1.45	-	-10.1
Total Debt Repaid	-16.95	-11.83	-1.45	-	-10.1
Net Debt Issued (Repaid)	-16.95	-11.83	9.67	34.49	-7.93
Issuance of Common Stock	-	0.03	-	-	-
Common Dividends Paid	-5.14	-5.14	-5.14	-2.06	-2.06
Other Financing Activities	-3.53	-4.07	-416.52	-0.1	-0.03
Financing Cash Flow	-25.62	-21.01	-411.99	32.33	-10.01
Miscellaneous Cash Flow Adjustments	-	-	-	-	0
Net Cash Flow	62.36	-48.25	26.9	-72.8	8.59
Free Cash Flow	303.05	178.08	59.61	132.07	163.37
Free Cash Flow Growth	70.18%	198.72%	-54.86%	-19.16%	251.31%
Free Cash Flow Margin	30.24%	23.38%	9.16%	23.65%	39.76%
Free Cash Flow Per Share	2.94	1.73	0.58	1.28	1.59
Cash Interest Paid	-	4.07	3.16	0.1	0.03
Cash Income Tax Paid	-	37.17	93.74	34.84	20
Levered Free Cash Flow	198.9	98.33	13.55	97.46	110.5
Unlevered Free Cash Flow	201.16	100.87	15.52	97.54	110.55
Change in Working Capital	30.64	-60.56	-84.31	-24.39	13.07

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