Studds Accessories 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	696.41	572.27	331.47	286.36	739.94
Depreciation & Amortization	203.67	187.28	178.09	163.34	131.81
Other Amortization	3.02	3	2.92	2.98	1.64
Loss (Gain) From Sale of Assets	1.3	9.8	2.06	0.3	-
Loss (Gain) From Sale of Investments	0.03	-0.09	-	-	-
Provision & Write-off of Bad Debts	-	-	-	1.54	1.54
Other Operating Activities	28.3	-13.52	11.75	-33.05	31.86
Change in Accounts Receivable	-175.65	33.32	-218.45	20.12	-197.29
Change in Inventory	-160.64	-52.09	74.16	-134.39	-100.64
Change in Accounts Payable	36.12	-21.34	-99.51	-191.94	130.57
Operating Cash Flow	632.56	718.63	282.49	115.26	739.43
Operating Cash Flow Growth	-11.98%	154.39%	145.09%	-84.41%	18.89%
Capital Expenditures	-421.42	-318.64	-189.63	-565.58	-365.08
Sale of Property, Plant & Equipment	3.98	2.91	3.3	1.36	0.96
Cash Acquisitions	-47.17	-	-	-	-
Investment in Securities	-97.33	78.53	154.18	117.75	-19.9
Other Investing Activities	51.17	37.01	41.02	47.66	39.27
Investing Cash Flow	-510.77	-200.19	8.87	-398.81	-344.75
Long-Term Debt Issued	29.11	-	-	159.5	-
Total Debt Issued	29.11	-	-	159.5	-
Long-Term Debt Repaid	-26.01	-317.02	-145.73	-18.61	-138.77
Total Debt Repaid	-26.01	-317.02	-145.73	-18.61	-138.77
Net Debt Issued (Repaid)	3.1	-317.02	-145.73	140.89	-138.77
Common Dividends Paid	-78.59	-78.41	-59.13	-78.21	-
Other Financing Activities	-12.17	-16.05	-28.21	-30.56	-34.43
Financing Cash Flow	-87.66	-411.48	-233.07	32.12	-173.2
Miscellaneous Cash Flow Adjustments	-	0.01	-	-	-0.02
Net Cash Flow	34.13	106.97	58.29	-251.43	221.46
Free Cash Flow	211.14	399.99	92.86	-450.32	374.35
Free Cash Flow Growth	-47.21%	330.75%	-	-	-
Free Cash Flow Margin	3.59%	7.54%	1.84%	-9.68%	7.79%
Free Cash Flow Per Share	5.37	10.16	2.36	-11.44	9.51
Cash Interest Paid	12.17	16.05	28.21	30.56	34.64
Cash Income Tax Paid	185.54	183.29	109.21	128.7	207.39
Levered Free Cash Flow	62.66	266.57	273.19	-479.42	367.71
Unlevered Free Cash Flow	70.27	276.6	290.82	-460.32	389.36
Change in Working Capital	-300.17	-40.11	-243.8	-306.21	-167.36

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