Smarten Power Systems Limited (NSE:SMARTEN)

Smarten Power Systems Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	127.7	112.26	51.57	39.9
Depreciation & Amortization	4.08	3.91	3.89	3.69
Other Operating Activities	8.05	6	3.91	3.34
Change in Accounts Receivable	45.15	-104.58	-49.6	-145.13
Change in Inventory	-113.37	78.18	-99.76	-66.8
Change in Accounts Payable	-43.36	-121.31	7.51	162.27
Change in Other Net Operating Assets	-53.36	27.18	56.74	29.14
Operating Cash Flow	-25.1	1.64	-25.38	26.25
Capital Expenditures	-38.28	-13.56	-3.54	-39.88
Other Investing Activities	-19.72	-1.43	-	15.74
Investing Cash Flow	-58	-14.99	-3.54	-24.15
Short-Term Debt Issued	86.53	19.43	24.03	1.6
Long-Term Debt Issued	12.58	6.04	-	6.92
Total Debt Issued	99.12	25.47	24.03	8.52
Long-Term Debt Repaid	-	-	-6.86	-
Net Debt Issued (Repaid)	99.12	25.47	17.17	8.52
Issuance of Common Stock	-	-	7.6	-
Other Financing Activities	-8.05	-6	-3.91	-3.34
Financing Cash Flow	91.07	19.47	20.85	5.18
Miscellaneous Cash Flow Adjustments	-0	-	-	-0
Net Cash Flow	7.96	6.11	-8.07	7.28
Free Cash Flow	-63.39	-11.93	-28.92	-13.63
Free Cash Flow Margin	-3.13%	-0.60%	-1.57%	-0.82%
Free Cash Flow Per Share	-4.23	-0.80	-1.97	-0.96
Cash Interest Paid	5.42	3.89	3.91	3.34
Cash Income Tax Paid	43.84	47.99	20.52	15.34
Levered Free Cash Flow	-93.01	-35.68	-44.31	-
Unlevered Free Cash Flow	-89.56	-33.25	-43.99	-
Change in Working Capital	-164.94	-120.54	-84.74	-20.68

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