SP Refractories Limited (NSE:SPRL)

SP Refractories Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	35.29	20.91	15.59	6.16	9.85
Depreciation & Amortization	4.19	4	3.27	2.43	2.24
Other Operating Activities	1.67	3.8	4.88	3.85	3.88
Change in Accounts Receivable	14.03	0.73	-3.18	-0.34	8.97
Change in Inventory	-6.8	-18.65	1.47	-7.39	-9.1
Change in Accounts Payable	-2.01	-2.25	-2.1	-1.59	5.16
Change in Other Net Operating Assets	-33.3	6.44	-4.08	0.97	-12.98
Operating Cash Flow	13.06	14.98	15.85	4.09	8.01
Operating Cash Flow Growth	-12.78%	-5.54%	287.72%	-48.95%	-
Capital Expenditures	-8.68	-3.89	-11.5	-17.38	-31.34
Investment in Securities	-0.46	-0.01	-0.01	0.04	-
Other Investing Activities	0.2	0.06	0.03	0.04	0.07
Investing Cash Flow	-8.93	-3.83	-11.48	-17.3	-31.28
Long-Term Debt Issued	0.08	1.8	-	9.18	9.3
Long-Term Debt Repaid	-2.69	-9.15	-0.21	-	-0.53
Net Debt Issued (Repaid)	-2.61	-7.35	-0.21	9.18	8.77
Issuance of Common Stock	-	-	-	-	26.78
Other Financing Activities	-1.5	-3.82	-4.16	-4.12	-4.09
Financing Cash Flow	-4.11	-11.16	-4.37	5.06	31.46
Miscellaneous Cash Flow Adjustments	-0	-	-	-	0
Net Cash Flow	0.01	-0.02	0.01	-8.15	8.2
Free Cash Flow	4.39	11.09	4.36	-13.29	-23.33
Free Cash Flow Growth	-60.45%	154.61%	-	-	-
Free Cash Flow Margin	1.56%	3.67%	1.51%	-4.88%	-7.40%
Free Cash Flow Per Share	2.45	6.20	2.43	-7.43	-15.55
Cash Interest Paid	-	3.44	4.25	4.1	4.08
Cash Income Tax Paid	-	6.6	5.44	2.37	3.94
Levered Free Cash Flow	28.5	-3.04	4.57	-12.41	-32.11
Unlevered Free Cash Flow	29.44	-0.89	7.23	-9.85	-29.55
Change in Working Capital	-28.09	-13.73	-7.89	-8.35	-7.95

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