Studds Accessories 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	826.53	696.41	572.27	331.47	286.36
Depreciation & Amortization	211.81	203.67	187.28	178.09	163.34
Other Amortization	-	3.02	3	2.92	2.98
Loss (Gain) From Sale of Assets	2.64	1.3	9.8	2.06	0.3
Loss (Gain) From Sale of Investments	-0.03	0.03	-0.09	-	-
Provision & Write-off of Bad Debts	-	-	-	-	1.54
Other Operating Activities	-66.29	28.3	-13.52	11.75	-33.05
Change in Accounts Receivable	75.84	-175.65	33.32	-218.45	20.12
Change in Inventory	-187.4	-160.64	-52.09	74.16	-134.39
Change in Accounts Payable	-	36.12	-21.34	-99.51	-191.94
Operating Cash Flow	863.1	632.56	718.63	282.49	115.26
Operating Cash Flow Growth	36.45%	-11.98%	154.39%	145.09%	-84.41%
Capital Expenditures	-470.41	-421.42	-318.64	-189.63	-565.58
Sale of Property, Plant & Equipment	2.64	3.98	2.91	3.3	1.36
Cash Acquisitions	-6	-47.17	-	-	-
Investment in Securities	-	-97.33	78.53	154.18	117.75
Other Investing Activities	42.9	51.17	37.01	41.02	47.66
Investing Cash Flow	-430.87	-510.77	-200.19	8.87	-398.81
Long-Term Debt Issued	5.09	29.11	-	-	159.5
Long-Term Debt Repaid	-16.38	-26.01	-317.02	-145.73	-18.61
Total Debt Repaid	-16.38	-26.01	-317.02	-145.73	-18.61
Net Debt Issued (Repaid)	-11.29	3.1	-317.02	-145.73	140.89
Common Dividends Paid	-98.43	-78.59	-78.41	-59.13	-78.21
Other Financing Activities	-9.06	-12.17	-16.05	-28.21	-30.56
Financing Cash Flow	-118.78	-87.66	-411.48	-233.07	32.12
Miscellaneous Cash Flow Adjustments	-	-	0.01	-	-
Net Cash Flow	313.45	34.13	106.97	58.29	-251.43
Free Cash Flow	392.69	211.14	399.99	92.86	-450.32
Free Cash Flow Growth	85.99%	-47.21%	330.75%	-	-
Free Cash Flow Margin	6.08%	3.59%	7.54%	1.84%	-9.68%
Free Cash Flow Per Share	9.98	5.37	10.16	2.36	-11.44
Cash Interest Paid	-	12.17	16.05	28.21	30.56
Cash Income Tax Paid	-	185.54	183.29	109.21	128.7
Levered Free Cash Flow	318.95	62.66	266.57	273.19	-479.42
Unlevered Free Cash Flow	324.61	70.27	276.6	290.82	-460.32
Change in Working Capital	-111.56	-300.17	-40.11	-243.8	-306.21

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