SPL Industries 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	97.92	117.51	238.36	210.84	135.52
Depreciation & Amortization	30.31	31.25	27.85	24.05	27.73
Loss (Gain) From Sale of Assets	-	-0.1	-0.03	2.97	2.35
Asset Writedown & Restructuring Costs	-	-	-	-	-0.03
Other Operating Activities	-27.5	-66.84	-43.6	-60.57	-33.61
Change in Accounts Receivable	123.1	-55.8	192.74	-373.72	201.04
Change in Inventory	2.89	20.6	-7.39	-9.71	5.93
Change in Accounts Payable	-6.37	-18.91	-324.85	358.06	-56.8
Change in Income Taxes	-	-	-0.41	16.57	-
Change in Other Net Operating Assets	-13.36	43.76	57.36	-87.67	15.71
Operating Cash Flow	206.99	71.49	140.02	80.82	297.85
Operating Cash Flow Growth	189.56%	-48.95%	73.26%	-72.87%	5.68%
Capital Expenditures	-5.38	-28.67	-136.98	-67.2	-6.56
Sale of Property, Plant & Equipment	-	0.14	0.64	16.28	-
Investment in Securities	-361.74	-79.61	-359.51	-309.64	-338.98
Other Investing Activities	159.02	145.67	237.89	317.27	56.45
Investing Cash Flow	-208.09	37.53	-257.95	-43.29	-289.1
Short-Term Debt Issued	-	-	57.33	4.8	4.44
Total Debt Issued	-	-	57.33	4.8	4.44
Short-Term Debt Repaid	-	-106.59	-	-	-
Total Debt Repaid	-	-106.59	-	-	-
Net Debt Issued (Repaid)	-	-106.59	57.33	4.8	4.44
Other Financing Activities	-1.06	-0.84	-9.55	-7.02	-6.79
Financing Cash Flow	-1.06	-107.42	47.78	-2.21	-2.34
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-2.15	1.6	-70.14	35.32	6.41
Free Cash Flow	201.62	42.82	3.05	13.62	291.29
Free Cash Flow Growth	370.88%	1304.76%	-77.62%	-95.33%	6.91%
Free Cash Flow Margin	14.46%	2.15%	0.11%	0.69%	26.46%
Free Cash Flow Per Share	6.95	1.48	0.10	0.47	10.04
Cash Interest Paid	1.06	0.84	9.55	7.02	6.79
Cash Income Tax Paid	-1.29	51.2	83.64	68.59	28.24
Levered Free Cash Flow	145.89	8.23	-64.59	-35.24	252.13
Unlevered Free Cash Flow	145.9	8.75	-59.11	-31.21	255.95
Change in Working Capital	106.27	-10.34	-82.55	-96.47	165.88

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