Vardhman Acrylics 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	272.5	118.21	175.36	328.58	145.6
Depreciation & Amortization	28.9	30.01	56.3	54.86	54.15
Loss (Gain) From Sale of Assets	-	-2.47	-0.42	-0.24	-0.46
Asset Writedown & Restructuring Costs	1	0.88	1.84	1.62	0.02
Loss (Gain) From Sale of Investments	-102.3	-120.16	-120.17	-78.59	-94.7
Provision & Write-off of Bad Debts	0.3	0	1.29	0.48	1.27
Other Operating Activities	-59.7	12.76	-15.41	-4.42	-75.59
Change in Accounts Receivable	-23.9	74.81	-29.66	-28.88	43.82
Change in Inventory	168.2	-59.37	83.29	-64.34	-126.5
Change in Accounts Payable	-184.3	243.08	-112.68	70.82	58.91
Change in Other Net Operating Assets	-30.1	-36.31	34.02	105.38	-100.66
Operating Cash Flow	70.6	261.45	73.76	385.27	-94.14
Operating Cash Flow Growth	-73.00%	254.49%	-80.86%	-	-
Capital Expenditures	-54.9	-50.35	-32.48	-79.92	-25.88
Sale of Property, Plant & Equipment	-	2.89	0.8	0.3	0.66
Investment in Securities	127.1	-45.79	150.17	-297.46	1,870
Other Investing Activities	4.8	2.46	4.12	9.76	56.39
Investing Cash Flow	77	-90.79	122.61	-367.33	1,901
Short-Term Debt Issued	-	-	7.98	-	24.26
Total Debt Issued	-	-	7.98	-	24.26
Short-Term Debt Repaid	-1.8	-9.59	-	-24.46	-
Total Debt Repaid	-1.8	-9.59	-	-24.46	-
Net Debt Issued (Repaid)	-1.8	-9.59	7.98	-24.46	24.26
Common Dividends Paid	-121.1	-161.07	-202.2	-1.4	-2,002
Other Financing Activities	-0.1	-0.22	-0.8	-0.16	-0.49
Financing Cash Flow	-123	-170.88	-195.03	-26.03	-1,978
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	24.6	-0.21	1.34	-8.09	-171.09
Free Cash Flow	15.7	211.1	41.27	305.34	-120.02
Free Cash Flow Growth	-92.56%	411.46%	-86.48%	-	-
Free Cash Flow Margin	0.47%	7.50%	1.39%	7.16%	-3.96%
Free Cash Flow Per Share	0.20	2.63	0.51	3.80	-1.49
Cash Interest Paid	-	0.22	0.8	0.16	0.49
Cash Income Tax Paid	-	23.26	50.28	104.86	78.16
Levered Free Cash Flow	46.91	208.33	42.03	258.97	-58.01
Unlevered Free Cash Flow	47.85	208.46	42.53	259.1	-57.7
Change in Working Capital	-70.1	222.21	-25.03	82.97	-124.42

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