NSE:SPECTSTM 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	63.46	72.38	115.9	278.15	152.54	47.64
Depreciation & Amortization	24.67	22.86	14.27	14.46	8.03	7.63
Other Amortization	0.28	0.28	0.28	0.57	0.76	1.11
Loss (Gain) From Sale of Assets	-0.38	0.02	0.51	-	0.01	-
Asset Writedown & Restructuring Costs	-	-	-	-	0.03	0.03
Loss (Gain) From Sale of Investments	-1.9	-7.26	-	-0.91	-1.47	-2.9
Stock-Based Compensation	0.89	0.89	-	-	-	-
Provision & Write-off of Bad Debts	1.32	-	-	-	0.68	0.68
Other Operating Activities	40.02	16.5	13.73	-50.22	-25.46	-5.63
Change in Accounts Receivable	-184.07	-740.67	-381.17	-227.1	-190.85	-47.44
Change in Inventory	103.99	-55.51	26.27	-26.32	-20.04	-
Change in Accounts Payable	75.89	20.74	162.15	102.89	2.69	6.87
Change in Other Net Operating Assets	-	-	-	-	-	46.22
Operating Cash Flow	124.17	-669.77	-48.06	91.52	-73.08	54.2
Operating Cash Flow Growth	-	-	-	-	-	-2.87%
Capital Expenditures	-328.97	-46.05	-48.51	-20.91	-18.12	-3.52
Investment in Securities	151.9	7.26	-	9.02	42.28	-46.02
Other Investing Activities	-44.91	-44.73	0.14	0.05	0.05	0.01
Investing Cash Flow	-221.92	-83.52	-48.37	-11.84	24.21	-49.52
Long-Term Debt Issued	-	342.69	-	-	96.62	-
Short-Term Debt Repaid	-	-	-	-	-	-33.16
Long-Term Debt Repaid	-	-	-28.89	-65.13	-	-2.99
Total Debt Repaid	-	-	-28.89	-65.13	-	-36.15
Net Debt Issued (Repaid)	300.5	342.69	-28.89	-65.13	96.62	-36.15
Issuance of Common Stock	-	-	1,051	-	-	-
Repurchase of Common Stock	-	-	-	-	-70.28	-
Other Financing Activities	33.65	47.39	-264.59	-6.59	-0.7	-1.39
Financing Cash Flow	334.15	390.08	757.93	-71.72	25.64	-37.54
Miscellaneous Cash Flow Adjustments	-	-	0.01	-0.01	0.01	0
Net Cash Flow	236.4	-363.21	661.51	7.95	-23.22	-32.86
Free Cash Flow	-204.8	-715.82	-96.57	70.61	-91.2	50.68
Free Cash Flow Growth	-	-	-	-	-	20.13%
Free Cash Flow Margin	-1.42%	-5.64%	-0.95%	0.92%	-1.89%	1.68%
Free Cash Flow Per Share	-8.85	-29.11	-4.41	4.07	-5.06	2.74
Cash Interest Paid	23.11	8.86	3.49	6.42	0.88	1.39
Cash Income Tax Paid	2.33	1.04	-24.26	1.33	25.91	4.73
Levered Free Cash Flow	-329.64	-816.05	-157.53	-17.24	-150.49	30.47
Unlevered Free Cash Flow	-315.2	-810.51	-155.35	-13.22	-149.94	31.1
Change in Working Capital	-4.19	-775.44	-192.75	-150.53	-208.2	5.65

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