NSE:SPIC Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	2,115	1,556	1,131	3,007	1,633
Depreciation & Amortization	436.8	376.3	381.8	437.3	444.1
Loss (Gain) From Sale of Assets	-0.2	-	-0.8	47.6	-0
Asset Writedown & Restructuring Costs	3.3	28	45	6.6	-
Loss (Gain) From Sale of Investments	-0.7	-	-	-	-
Provision & Write-off of Bad Debts	0.1	2.1	0.1	2.6	4.08
Other Operating Activities	481.1	681.9	8.8	-269.4	-293.63
Change in Accounts Receivable	-17.1	52.7	-76.5	-96.4	64.59
Change in Inventory	-139.8	142.7	1,249	2,281	-913.65
Change in Accounts Payable	227.4	1,756	-5,407	1,127	-4,635
Change in Other Net Operating Assets	847.1	-4,975	4,943	-6,658	2,637
Operating Cash Flow	3,953	-379.5	2,274	-114.2	-1,060
Capital Expenditures	-3,197	-2,527	-732.9	-294.5	-1,564
Sale of Property, Plant & Equipment	0.5	0.1	1	2.2	0
Investment in Securities	443.9	979.3	-1,121	-178	-12.9
Other Investing Activities	134.9	95.4	100.8	126.9	17.3
Investing Cash Flow	-2,618	-1,452	-1,752	-343.4	-1,560
Short-Term Debt Issued	-	2,484	-	833.3	374.14
Long-Term Debt Issued	1,338	1,657	2,150	200	1,717
Total Debt Issued	1,338	4,141	2,150	1,033	2,092
Short-Term Debt Repaid	-33.2	-	-559	-	-
Long-Term Debt Repaid	-1,505	-1,642	-911.7	-80.7	-
Total Debt Repaid	-1,538	-1,642	-1,471	-80.7	-
Net Debt Issued (Repaid)	-200	2,500	679.3	952.6	2,092
Common Dividends Paid	-399.6	-305.5	-300.1	-100	-
Dividends Paid	-399.6	-305.5	-300.1	-100	-
Other Financing Activities	-285.8	-564	-374.9	-281.1	-75.53
Financing Cash Flow	-885.4	1,630	4.3	571.5	1,891
Net Cash Flow	449.9	-200.9	526.4	113.9	-728.71
Free Cash Flow	756	-2,906	1,541	-408.7	-2,624
Free Cash Flow Margin	2.51%	-9.42%	7.93%	-1.44%	-14.00%
Free Cash Flow Per Share	3.71	-14.27	7.57	-2.01	-12.89
Cash Interest Paid	-	564	374.9	281.1	75.53
Cash Income Tax Paid	-	246.6	560.7	440.9	7.49
Levered Free Cash Flow	592.34	-4,002	1,786	-1,354	-2,933
Unlevered Free Cash Flow	769.96	-3,658	2,024	-1,160	-2,844
Change in Working Capital	917.6	-3,024	708.6	-3,346	-2,848

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