Upsurge Seeds Of Agriculture Limited (NSE:USASEEDS)

NSE:USASEEDS Cash Flow Statement

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

Operating Activities

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	74.78	84.94	72.52	47.6	39.64
Depreciation & Amortization	20.39	21.74	18.29	10.6	8.23
Loss (Gain) From Sale of Assets	-	-0.49	-0.04	-	-
Other Operating Activities	43.04	38.59	39.61	20.84	5.57
Change in Accounts Receivable	-26.71	-24.76	69.66	-63.78	-0.93
Change in Inventory	-88.3	-58.55	-63.8	-460.71	-231.61
Change in Accounts Payable	-52.24	7.83	-68.53	-2.78	99.05
Change in Other Net Operating Assets	87.22	-80.48	5.44	21.63	-48.58
Operating Cash Flow	58.18	-11.18	73.14	-426.6	-128.63
Operating Cash Flow Growth	-	-	-	-	-

Investing Activities

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
Capital Expenditures	-8.63	-18.99	-87.08	-55.57	-22.6
Sale of Property, Plant & Equipment	0.66	1.75	0.06	-	-
Other Investing Activities	-0.01	3.67	3.72	-2.24	0.35
Investing Cash Flow	-7.98	-13.56	-83.3	-57.81	-22.25

Financing Activities

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
Long-Term Debt Issued	-	63.95	-	338.21	104.26
Long-Term Debt Repaid	-6.43	-	-8.96	-	-
Net Debt Issued (Repaid)	-6.43	63.95	-8.96	338.21	104.26
Issuance of Common Stock	-	-	-	228.1	39.84
Other Financing Activities	-42.84	-39.33	-40.62	-20.97	-5.78
Financing Cash Flow	-49.26	24.63	-49.58	545.33	138.32

Net Cash Flow

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
Miscellaneous Cash Flow Adjustments	0	-	0	-0	-0
Net Cash Flow	0.94	-0.12	-59.75	60.92	-12.56

Free Cash Flow

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
Free Cash Flow	49.55	-30.17	-13.94	-482.17	-151.23
Free Cash Flow Growth	-	-	-	-	-
Free Cash Flow Margin	4.49%	-2.21%	-1.05%	-58.16%	-19.99%
Free Cash Flow Per Share	4.91	-3.77	-1.21	-50.92	-26.15
Levered Free Cash Flow	-19.48	-97.17	-78.37	-517.14	-170.31
Unlevered Free Cash Flow	7.16	-73.76	-78.37	-505.27	-167.13

Additional Metrics

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
Cash Interest Paid	44.3	37.46	38.24	18.93	4.99
Cash Income Tax Paid	5.02	4.59	5.51	4.15	3.11
Change in Working Capital	-80.03	-155.96	-57.24	-505.64	-182.07

Data Source: S&P Global Market Intelligence Last updated: Sep 23, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 19, 2026

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