NSE:SPCENET 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	145.43	118.93	104.38	26.92	7.28	-7.73
Depreciation & Amortization	9.14	1.51	0.9	0.66	0.2	0.06
Other Amortization	11.96	11.96	2.47	1.71	1.42	0.96
Loss (Gain) From Sale of Assets	-	-	-0.2	-	-	0.04
Stock-Based Compensation	80.05	49.46	1.21	7.03	-	-
Provision & Write-off of Bad Debts	-	-	1.24	3.73	-	-
Other Operating Activities	41.51	19.15	3.8	20.51	-5.07	1.77
Change in Accounts Receivable	-287.27	-113.74	-29.67	-63.42	-142.07	-124.2
Change in Inventory	-1.99	2.11	-4.01	-0.08	-	-
Change in Accounts Payable	304.84	103.89	-42.38	-49.32	176.04	-8.52
Change in Other Net Operating Assets	-194.4	-21.26	-46.58	19.49	-99.51	6.73
Operating Cash Flow	112.03	174.77	-11.3	-32.09	-61.49	-130.9
Capital Expenditures	-58.04	-212.96	-181.11	-0.76	-0.24	-
Sale of Property, Plant & Equipment	8.29	-	0.82	-	-	0.16
Cash Acquisitions	-	-	-	-	-124.06	-1.24
Sale (Purchase) of Intangibles	-158.1	-118.22	-	-0.07	-5.48	-
Investment in Securities	18.11	-169.55	-220.7	-96.4	-19.5	-
Other Investing Activities	0.84	1.4	-2.01	0.4	1.22	-
Investing Cash Flow	-188.9	-499.34	-403	-96.82	-148.07	-1.08
Long-Term Debt Issued	-	6.88	6.89	-	232.89	10.82
Total Debt Issued	6.88	6.88	6.89	-	232.89	10.82
Long-Term Debt Repaid	-	-	-	-35.71	-0.11	-
Total Debt Repaid	-8.66	-	-	-35.71	-0.11	-
Net Debt Issued (Repaid)	-1.78	6.88	6.89	-35.71	232.79	10.82
Issuance of Common Stock	-	-	310.04	3.31	-	-
Other Financing Activities	21.97	280.66	139.02	144.09	-0.39	124.67
Financing Cash Flow	8.48	287.54	455.94	111.69	232.39	135.49
Miscellaneous Cash Flow Adjustments	-	-	-	-	0	-
Net Cash Flow	-68.39	-37.04	41.64	-17.22	22.84	3.51
Free Cash Flow	53.99	-38.2	-192.41	-32.84	-61.73	-130.9
Free Cash Flow Margin	3.01%	-2.43%	-15.01%	-2.27%	-14.31%	-150.27%
Free Cash Flow Per Share	0.09	-0.07	-0.36	-0.06	-0.27	-0.83
Cash Interest Paid	0.99	0.58	0.22	3.23	0.17	1.9
Levered Free Cash Flow	-211.63	-211.16	-229.23	-38.56	-224.44	-10.2
Unlevered Free Cash Flow	-211.01	-210.8	-229.1	-38.38	-224.31	-9.01
Change in Working Capital	-178.82	-29	-122.64	-93.33	-65.53	-126

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.