Vipul 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	-282.9	2,335	-927.38	-418.26	-555.16
Depreciation & Amortization	28.12	27.44	27.8	31.36	35.42
Loss (Gain) From Sale of Assets	-	-84.87	-	-	-
Loss (Gain) From Sale of Investments	13.04	-	-	-	-43
Other Operating Activities	149.04	-1,454	105.21	115.5	6.07
Change in Accounts Receivable	-240.57	-1,236	2,658	76.99	481.66
Change in Inventory	-0.43	3,338	1,768	719.66	147.84
Change in Accounts Payable	-83.18	-34.31	-247.75	-2.59	179.56
Change in Other Net Operating Assets	846.58	-4,012	821.24	-350.29	2,332
Operating Cash Flow	429.71	-1,120	4,205	172.36	2,585
Operating Cash Flow Growth	-	-	2339.85%	-93.33%	122.82%
Capital Expenditures	-14.41	-17.54	-3.05	-0.29	-2.43
Sale of Property, Plant & Equipment	-	89.5	8.13	11.37	11.03
Investment in Securities	31	-	-	60	43.5
Other Investing Activities	99.99	1,998	83.06	89.67	107.75
Investing Cash Flow	116.59	2,070	88.13	160.76	159.84
Short-Term Debt Issued	-	-	175.24	134.58	-
Long-Term Debt Issued	20.98	-	-	32.59	-
Total Debt Issued	20.98	-	175.24	167.17	-
Short-Term Debt Repaid	-950.86	-357.89	-	-307.24	-28.98
Long-Term Debt Repaid	-78.7	-786.14	-3,362	-	-2,329
Total Debt Repaid	-1,030	-1,144	-3,362	-307.24	-2,358
Net Debt Issued (Repaid)	-1,009	-1,144	-3,186	-140.07	-2,358
Other Financing Activities	241.1	-240.65	-380.65	-289.95	-295.36
Financing Cash Flow	-767.48	-1,385	-3,567	-430.02	-2,654
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-221.19	-434.05	726.21	-96.91	90.81
Free Cash Flow	415.3	-1,137	4,202	172.07	2,582
Free Cash Flow Growth	-	-	2342.16%	-93.34%	122.62%
Free Cash Flow Margin	47.69%	-55.07%	560.92%	12.45%	693.83%
Free Cash Flow Per Share	3.01	-9.48	35.02	1.43	21.52
Cash Interest Paid	229.74	239.66	375.49	288.98	289.66
Cash Income Tax Paid	-14.98	231.38	25.66	18.61	-5.72
Levered Free Cash Flow	127.54	-713.05	3,300	629.7	698.03
Unlevered Free Cash Flow	274.43	-562.64	3,534	810.32	879.07
Change in Working Capital	522.41	-1,943	5,000	443.76	3,141

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.