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
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	256.09	194.18	84.51	76.55	59.06
Depreciation & Amortization	94.65	104.14	90.02	79.27	64.28
Other Operating Activities	91.87	-6.81	22.05	62.67	39.88
Change in Accounts Receivable	-429.11	-398.85	-73.88	-88.51	-19.73
Change in Inventory	-118.58	52.01	-40.66	-99.14	-169.15
Change in Accounts Payable	2.36	63.18	109.8	150.75	97.14
Change in Other Net Operating Assets	-160.39	33.87	-173.31	29.34	78.17
Operating Cash Flow	-263.11	41.73	18.52	210.93	149.65
Operating Cash Flow Growth	-	125.31%	-91.22%	40.95%	328.33%
Capital Expenditures	-611.9	-188.49	-139.46	-222.65	-156.99
Investment in Securities	53.03	-218.65	-1.46	-17.51	-7.45
Other Investing Activities	31.24	28.92	49.39	12.38	18.18
Investing Cash Flow	-527.63	-378.22	-91.52	-227.78	-146.27
Short-Term Debt Issued	-	-	162.22	35.95	5.95
Long-Term Debt Issued	848.84	-	43.73	6.18	102.83
Total Debt Issued	848.84	-	205.95	42.14	108.77
Long-Term Debt Repaid	-27.65	-124	-	-	-
Net Debt Issued (Repaid)	821.19	-124	205.95	42.14	108.77
Issuance of Common Stock	2.79	563.87	2.43	2.43	2.43
Common Dividends Paid	-	-15.12	-	-15.12	-
Other Financing Activities	-106.3	-56.69	-71.44	-75.05	-58.05
Financing Cash Flow	717.68	368.06	136.94	-45.6	53.15
Miscellaneous Cash Flow Adjustments	-	-	-	-	0
Net Cash Flow	-73.05	31.56	63.94	-62.44	56.53
Free Cash Flow	-875.01	-146.76	-120.94	-11.71	-7.35
Free Cash Flow Margin	-21.74%	-4.47%	-4.77%	-0.47%	-0.48%
Free Cash Flow Per Share	-55.68	-9.40	-8.00	-0.77	-0.49
Cash Interest Paid	106.3	86.72	71.44	75.05	58.05
Cash Income Tax Paid	109.79	76.01	32.66	29.51	22.76
Levered Free Cash Flow	-806.23	-322.93	-57.9	-122.39	-114.03
Unlevered Free Cash Flow	-727.95	-264.88	-13.25	-75.48	-77.75
Change in Working Capital	-705.72	-249.78	-178.05	-7.56	-13.57

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