Sigma Advanced Systems Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-299.37	-127.47	88.29	46.21	18.48
Depreciation & Amortization	44.66	31.88	28.41	36.14	36.3
Asset Writedown & Restructuring Costs	-	-	-	16.74	-
Loss (Gain) on Equity Investments	383.85	203.32	25.44	-	-
Provision & Write-off of Bad Debts	-	-	-	130.13	19.98
Other Operating Activities	147.36	141.56	21.41	-23.03	41.72
Change in Accounts Receivable	74.78	-38.46	175.14	117.85	261.82
Change in Accounts Payable	430.95	5.34	-186.53	16.52	-100.24
Change in Other Net Operating Assets	-414.82	8.7	0.13	-175.82	-79.49
Operating Cash Flow	367.4	224.88	152.29	164.74	198.57
Operating Cash Flow Growth	63.38%	47.67%	-7.56%	-17.04%	13.93%
Capital Expenditures	-172.66	-111.86	-15.44	-11.52	-33.27
Sale of Property, Plant & Equipment	-	-	180.7	-	-
Divestitures	-	-	10	-	-
Investment in Securities	-	-	-1,299	-	-
Other Investing Activities	35.36	29.09	-210.28	-89.01	0.33
Investing Cash Flow	-187.29	97.23	-1,334	-100.52	-32.94
Long-Term Debt Issued	-	-	1,141	-	-
Total Debt Issued	-	-	1,141	-	-
Long-Term Debt Repaid	-76.74	-3.85	-180.16	-45.05	-101.42
Total Debt Repaid	-76.74	-3.85	-180.16	-45.05	-101.42
Net Debt Issued (Repaid)	-76.74	-3.85	960.69	-45.05	-101.42
Issuance of Common Stock	-	-	-	295.03	-
Other Financing Activities	-182.15	-170.63	-108.96	-29.45	-54.9
Financing Cash Flow	-258.9	-174.48	851.73	220.53	-156.31
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	-78.79	147.62	-329.56	284.75	9.32
Free Cash Flow	194.75	113.02	136.85	153.23	165.3
Free Cash Flow Growth	72.32%	-17.41%	-10.69%	-7.30%	-
Free Cash Flow Margin	-	-	694.31%	29.24%	27.83%
Free Cash Flow Per Share	2.64	1.53	1.85	2.44	3.73
Cash Interest Paid	181.91	169.27	100.63	21.33	46.03
Cash Income Tax Paid	-	6.36	36.19	0	0.07
Levered Free Cash Flow	-8.39	-101.6	-600.09	-688.69	71.24
Unlevered Free Cash Flow	105.31	4.19	-537.2	-675.36	100.01
Change in Working Capital	90.91	-24.42	-11.26	-41.44	82.09

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