Univastu India 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	104.68	71.25	66.3	52.37	95.84
Depreciation & Amortization	13.78	12.45	8.92	9.42	21.68
Provision & Write-off of Bad Debts	0	-	-	-	-
Other Operating Activities	112.63	75.01	48.88	45.07	54.2
Change in Accounts Receivable	-50.38	3.58	102.2	382.16	-531.69
Change in Inventory	-3.18	-3.25	-0.27	-250.74	151.97
Change in Accounts Payable	135.12	52.11	2.52	17.2	21.85
Change in Income Taxes	-	-	-2.16	-	-
Change in Other Net Operating Assets	-360.44	-103.88	-129.83	-138.39	138.11
Operating Cash Flow	-47.79	107.28	96.55	117.09	-48.03
Operating Cash Flow Growth	-	11.11%	-17.54%	-	-
Capital Expenditures	-60.52	-6.55	-2.92	-1.1	-0.68
Sale of Property, Plant & Equipment	-	0.48	0.82	-	-
Cash Acquisitions	-	-3.65	-0.08	-	-
Investment in Securities	-121.34	-34.5	-8.42	-	-
Other Investing Activities	3.58	2.09	4.05	3.42	-
Investing Cash Flow	-178.28	-42.14	-6.55	2.32	-0.68
Short-Term Debt Issued	361.24	76.96	-	-	3.45
Long-Term Debt Issued	42.42	15.83	1	-	70.31
Total Debt Issued	403.66	92.79	1	-	73.75
Short-Term Debt Repaid	-356.83	-55.96	-8.52	-29.35	-
Long-Term Debt Repaid	-30.65	-28.16	-28.55	-34.1	-
Total Debt Repaid	-387.49	-84.12	-37.07	-63.45	-
Net Debt Issued (Repaid)	16.17	8.67	-36.07	-63.45	73.75
Issuance of Common Stock	173.18	-	-	-	-
Other Financing Activities	-12.23	-40.75	-71.72	-47.6	-53.69
Financing Cash Flow	177.12	-32.08	-107.79	-111.05	20.07
Miscellaneous Cash Flow Adjustments	0	-	-	0	-
Net Cash Flow	-48.94	33.06	-17.78	8.36	-28.65
Free Cash Flow	-108.31	100.73	93.64	115.99	-48.71
Free Cash Flow Growth	-	7.58%	-19.27%	-	-
Free Cash Flow Margin	-6.33%	8.35%	10.77%	19.75%	-9.51%
Free Cash Flow Per Share	-3.14	2.95	2.75	3.40	-1.43
Cash Interest Paid	42.71	47.91	52.8	47.6	53.69
Cash Income Tax Paid	53.8	36.98	23.61	18.81	34.97
Levered Free Cash Flow	-185.13	10.62	145.35	84.04	-156.75
Unlevered Free Cash Flow	-158.4	40.69	178.35	112.73	-129.15
Change in Working Capital	-278.88	-51.44	-27.54	10.22	-219.75

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