Viviana Power Tech Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	242.71	197.84	65.46	31.14	29.04	9.86
Depreciation & Amortization	4.57	3.74	2.44	2.07	1.91	1.76
Loss (Gain) on Sale of Assets	0.16	-	-	-	-3.98	0
Loss (Gain) on Sale of Investments	-	-	-1.05	-	-	-
Change in Accounts Receivable	223.23	-992.02	-73.91	-107.26	-14.49	-62.41
Change in Inventory	-72.3	-67.18	-9.89	-14.59	5.14	-6.03
Change in Accounts Payable	-37.28	840.54	1.72	-12.44	-14.93	58.31
Change in Other Net Operating Assets	-555.07	-212.08	-37.96	-21.67	-19.89	-38.15
Other Operating Activities	143.98	88.02	23.61	9.89	20.41	8.87
Operating Cash Flow	-50	-141.14	-29.59	-112.86	3.22	-27.79
Capital Expenditures	-8.54	-2.16	-7.41	-1.25	-0.95	-0.15
Sale of Property, Plant & Equipment	-	0.27	-	-	-	-
Investment in Securities	-	-	1.05	-	6.48	-2.44
Other Investing Activities	-361.27	-301.66	-12.81	0.88	0.36	0.88
Investing Cash Flow	-432.92	-366.05	-19.17	-0.37	5.89	-1.71
Short-Term Debt Issued	-	252.88	69.05	23.21	7.69	26.23
Long-Term Debt Issued	-	90.55	-	12.75	-	16.63
Total Debt Issued	515.15	343.43	69.05	35.97	7.69	42.86
Long-Term Debt Repaid	-	-	-2.91	-	-14.99	-
Total Debt Repaid	-	-	-2.91	-	-14.99	-
Net Debt Issued (Repaid)	515.15	343.43	66.14	35.97	-7.3	42.86
Issuance of Common Stock	199.61	199.61	-	81.5	-	-
Other Financing Activities	-57.37	-26.03	-17.63	-10.72	-10.25	-6.53
Financing Cash Flow	481.92	517	48.51	106.74	-17.55	36.33
Miscellaneous Cash Flow Adjustments	-	-	0	-	-	0
Net Cash Flow	-1	9.82	-0.24	-6.48	-8.44	6.84
Free Cash Flow	-58.54	-143.3	-37	-114.11	2.27	-27.94
Free Cash Flow Margin	-2.24%	-6.54%	-5.65%	-31.41%	0.70%	-12.40%
Free Cash Flow Per Share	-5.99	-14.51	-3.87	-13.63	0.34	-4.22
Cash Interest Paid	17.63	17.63	26.04	7.85	9.12	6.38
Cash Income Tax Paid	22.74	22.74	10.67	10.01	-	-
Levered Free Cash Flow	-291.22	39.25	33.94	-167.53	27.14	-15.4
Unlevered Free Cash Flow	-253.41	57.47	46.67	-162.11	33.32	-11.08
Change in Working Capital	-441.42	-430.74	-120.05	-155.96	-44.17	-48.28

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.