Usha Financial Services Limited (NSE:USHAFIN)

Usha Financial Services Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	138.01	127.89	102.85	35.8	38.56
Depreciation & Amortization	4.65	2.67	2.04	2.92	4.24
Other Amortization	-	-	0.25	0.3	0.32
Loss (Gain) From Sale of Investments	-	-	8.19	-	4.79
Provision for Credit Losses	62.44	42.7	-2.04	32.22	2.92
Change in Accounts Payable	0.61	-2.16	2.03	-4.3	-12.25
Change in Other Net Operating Assets	-1,116	553.69	-1,883	-433.8	-112.92
Other Operating Activities	-15.17	-8.64	-1.07	-7.4	-6.7
Operating Cash Flow	-925.64	714.67	-1,771	-374.25	-81.03
Capital Expenditures	-53.96	-85.01	-0.32	-0.41	-0.59
Sale of Property, Plant & Equipment	-	2.02	-	0.01	-
Investment in Securities	-	-	13.41	0.3	-26.39
Other Investing Activities	12.26	2.37	4.2	2.62	4.97
Investing Cash Flow	-41.69	-80.62	17.3	2.52	-22.01
Short-Term Debt Issued	-	-	858.71	228.21	1.97
Long-Term Debt Issued	-	-	644.11	113.65	-
Total Debt Issued	-	-	1,503	341.86	1.97
Short-Term Debt Repaid	-78.33	-378.2	-	-	-
Long-Term Debt Repaid	-	-	-	-	-181
Total Debt Repaid	-78.33	-378.2	-	-	-181
Net Debt Issued (Repaid)	-78.33	-378.2	1,503	341.86	-179.03
Issuance of Common Stock	-	-	242.33	11.21	12
Other Financing Activities	1,025	-179.09	-	-	-
Financing Cash Flow	947.02	-557.29	1,745	353.07	-167.03
Net Cash Flow	-20.32	76.76	-8.64	-18.67	-270.08
Free Cash Flow	-979.6	629.65	-1,771	-374.66	-81.62
Free Cash Flow Margin	-316.51%	207.97%	-696.17%	-315.53%	-54.51%
Free Cash Flow Per Share	-26.69	20.22	-70.27	-19.26	-4.23
Cash Income Tax Paid	50.03	45.5	33.22	17.05	12.28

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