VISA Steel 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	-5,166	-718.9	16,603	-872.23	-11,973
Depreciation & Amortization	486.56	485.86	726.04	854.78	1,284
Other Amortization	-	-	-	-	0.17
Loss (Gain) From Sale of Assets	-0.06	-0.76	-17,473	7.26	360.67
Asset Writedown & Restructuring Costs	-	-	-	-	8,412
Loss (Gain) on Equity Investments	-0.03	-0.04	-0.03	-0.03	-0.06
Provision & Write-off of Bad Debts	-	-	-	-0.88	-3.19
Other Operating Activities	4,786	91.86	87.78	5.04	2,109
Change in Accounts Receivable	-9.51	-	-	-	73.64
Change in Inventory	-34.76	-3.79	122.12	42.6	-20.17
Change in Accounts Payable	293.38	367.73	213.55	88.53	48.89
Change in Other Net Operating Assets	-100.51	-47.57	-14.82	48.65	-158.65
Operating Cash Flow	255.43	174.39	264.12	173.72	134.18
Operating Cash Flow Growth	46.47%	-33.97%	52.04%	29.47%	-77.12%
Capital Expenditures	-124.92	-94.99	-183.31	-83.67	-0.83
Sale of Property, Plant & Equipment	0.15	1.38	-	5.85	9.37
Other Investing Activities	1.55	2.26	8.93	-9.01	4.63
Investing Cash Flow	-123.22	-91.35	-174.38	-86.83	13.17
Short-Term Debt Repaid	-	-	-32.57	-37.9	-0.39
Long-Term Debt Repaid	-66.43	-31.65	-25.34	-37.48	-85.9
Total Debt Repaid	-66.43	-31.65	-57.91	-75.38	-86.29
Net Debt Issued (Repaid)	-66.43	-31.65	-57.91	-75.38	-86.29
Issuance of Common Stock	-	-	9.3	-	-
Other Financing Activities	-63.86	-51.39	-30.3	-11.57	-53.27
Financing Cash Flow	-130.29	-83.04	-78.91	-86.95	-139.56
Miscellaneous Cash Flow Adjustments	-	-	-10.95	-	-
Net Cash Flow	1.92	-	-0.12	-0.06	7.79
Free Cash Flow	130.51	79.4	80.81	90.05	133.35
Free Cash Flow Growth	64.37%	-1.75%	-10.26%	-32.47%	-76.21%
Free Cash Flow Margin	2.30%	1.19%	1.23%	0.80%	1.35%
Free Cash Flow Per Share	1.13	0.69	0.70	0.78	1.15
Cash Interest Paid	63.86	51.39	30.3	11.57	53.27
Cash Income Tax Paid	-15.59	-11.75	-38.04	17.65	14.33
Levered Free Cash Flow	164.62	171.53	-2,329	270.41	179.72
Unlevered Free Cash Flow	357.07	358.45	-2,171	399.25	284.69
Change in Working Capital	148.6	316.37	320.85	179.78	-56.29

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