Usha Financial Services Limited (NSE:USHAFIN)

Usha Financial Services Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Net Income	134.5	102.85	35.8	38.56	112.15
Depreciation & Amortization	2.67	2.04	2.92	4.24	4.7
Other Amortization	-	0.25	0.3	0.32	0.28
Loss (Gain) From Sale of Investments	-	8.19	-	4.79	-
Provision for Credit Losses	35.9	-2.04	32.22	2.92	7.62
Change in Accounts Payable	-2.16	2.03	-4.3	-12.25	8.74
Change in Other Net Operating Assets	553.69	-1,883	-433.8	-112.92	-419.85
Other Operating Activities	-8.44	-1.07	-7.4	-6.7	17.65
Operating Cash Flow	714.67	-1,771	-374.25	-81.03	-268.73
Capital Expenditures	-85.01	-0.32	-0.41	-0.59	-5.72
Sale of Property, Plant & Equipment	2.02	-	0.01	-	-
Investment in Securities	-	13.41	0.3	-26.39	-0.3
Other Investing Activities	2.37	4.2	2.62	4.97	7.05
Investing Cash Flow	-80.62	17.3	2.52	-22.01	1.03
Short-Term Debt Issued	-	858.71	228.21	1.97	427.95
Long-Term Debt Issued	-	644.11	113.65	-	90.9
Total Debt Issued	-	1,503	341.86	1.97	518.85
Short-Term Debt Repaid	-378.2	-	-	-	-
Long-Term Debt Repaid	-284.12	-	-	-181	-12.91
Total Debt Repaid	-662.32	-	-	-181	-12.91
Net Debt Issued (Repaid)	-662.32	1,503	341.86	-179.03	505.95
Issuance of Common Stock	105.03	242.33	11.21	12	37.83
Financing Cash Flow	-557.29	1,745	353.07	-167.03	543.78
Net Cash Flow	76.76	-8.64	-18.67	-270.08	276.08
Free Cash Flow	629.65	-1,771	-374.66	-81.62	-274.45
Free Cash Flow Margin	203.40%	-696.17%	-315.53%	-54.51%	-88.00%
Free Cash Flow Per Share	40.44	-140.54	-38.52	-8.47	-27.73
Cash Income Tax Paid	45.5	33.22	17.05	12.28	15.56

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