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

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.