NSE:SPECTRUM 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	2016 - 2020
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	2016 - 2020
Net Income	256.09	197.22	84.51	76.55	59.06	Upgrade
Depreciation & Amortization	94.65	88.49	90.02	79.27	64.28	Upgrade
Other Operating Activities	91.87	24.77	22.05	62.67	39.88	Upgrade
Change in Accounts Receivable	-429.11	-398.85	-73.88	-88.51	-19.73	Upgrade
Change in Inventory	-118.58	52.01	-40.66	-99.14	-169.15	Upgrade
Change in Accounts Payable	2.36	-113.57	109.8	150.75	97.14	Upgrade
Change in Other Net Operating Assets	-160.39	139.99	-173.31	29.34	78.17	Upgrade
Operating Cash Flow	-263.11	-9.94	18.52	210.93	149.65	Upgrade
Operating Cash Flow Growth	-	-	-91.22%	40.95%	328.33%	Upgrade
Capital Expenditures	-611.9	-188.49	-139.46	-222.65	-156.99	Upgrade
Investment in Securities	53.03	-218.65	-1.46	-17.51	-7.45	Upgrade
Other Investing Activities	31.24	61.95	49.39	12.38	18.18	Upgrade
Investing Cash Flow	-527.63	-345.19	-91.52	-227.78	-146.27	Upgrade
Short-Term Debt Issued	-	131.31	162.22	35.95	5.95	Upgrade
Long-Term Debt Issued	848.84	-	43.73	6.18	102.83	Upgrade
Total Debt Issued	848.84	131.31	205.95	42.14	108.77	Upgrade
Long-Term Debt Repaid	-27.65	-236.66	-	-	-	Upgrade
Net Debt Issued (Repaid)	821.19	-105.36	205.95	42.14	108.77	Upgrade
Issuance of Common Stock	2.79	563.87	2.43	2.43	2.43	Upgrade
Common Dividends Paid	-	-15.12	-	-15.12	-	Upgrade
Other Financing Activities	-106.3	-56.69	-71.44	-75.05	-58.05	Upgrade
Financing Cash Flow	717.68	386.7	136.94	-45.6	53.15	Upgrade
Miscellaneous Cash Flow Adjustments	-	-	-	-	0	Upgrade
Net Cash Flow	-73.05	31.56	63.94	-62.44	56.53	Upgrade
Free Cash Flow	-875.01	-198.43	-120.94	-11.71	-7.35	Upgrade
Free Cash Flow Margin	-21.75%	-6.05%	-4.77%	-0.47%	-0.48%	Upgrade
Free Cash Flow Per Share	-55.69	-12.72	-8.00	-0.77	-0.49	Upgrade
Cash Interest Paid	106.3	86.72	71.44	75.05	58.05	Upgrade
Cash Income Tax Paid	109.79	76.01	32.66	29.51	22.76	Upgrade
Levered Free Cash Flow	-778.8	-349.92	-57.9	-122.39	-114.03	Upgrade
Unlevered Free Cash Flow	-697	-295.72	-13.25	-75.48	-77.75	Upgrade
Change in Net Working Capital	485.71	413.17	76.42	41.01	65.69	Upgrade

Updated Nov 12, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.