NSE:SPCON 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
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	65.86	35.49	14.82	1.29
Depreciation & Amortization	26.98	5.68	1.32	0.24
Loss (Gain) on Equity Investments	-	-0.19	-	-
Other Operating Activities	-60.48	7.15	0.01	0.01
Change in Accounts Receivable	-234.82	-26.59	-17.7	-21.09
Change in Inventory	-38.19	-35.17	-6.88	-3.45
Change in Accounts Payable	94.01	50.18	2.87	23.06
Change in Other Net Operating Assets	8.76	-8.91	1.64	2.56
Operating Cash Flow	-137.88	27.64	-3.93	2.62
Capital Expenditures	-5.59	-27.62	-4.13	-4.85
Investment in Securities	-9.29	-31.32	-	-
Other Investing Activities	0.22	0.01	0.01	-
Investing Cash Flow	-17.35	-58.93	-4.11	-4.85
Short-Term Debt Issued	127.01	5.3	-	-
Long-Term Debt Issued	65.55	13.68	7.55	3.23
Total Debt Issued	192.57	18.97	7.55	3.23
Long-Term Debt Repaid	-38.78	-0.79	-	-
Net Debt Issued (Repaid)	153.79	18.18	7.55	3.23
Issuance of Common Stock	15.2	15	-	-
Other Financing Activities	-13.02	-1.8	-	-
Financing Cash Flow	155.98	31.39	7.55	3.23
Net Cash Flow	0.76	0.1	-0.5	1
Free Cash Flow	-143.47	0.02	-8.06	-2.23
Free Cash Flow Margin	-16.00%	0.01%	-3.06%	-5.18%
Free Cash Flow Per Share	-24.69	0.04	-50.63	-11.00
Cash Interest Paid	13.02	1.8	-	-
Cash Income Tax Paid	19.72	7.13	5.07	0.41
Levered Free Cash Flow	-89.94	-7.57	-4.63	-
Unlevered Free Cash Flow	-80.29	-6.05	-4.37	-
Change in Working Capital	-170.25	-20.48	-20.07	1.08

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