VLS Finance Limited (NSE:VLSFINANCE)

Altus Power 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	462.04	3,243	559.71	2,102	2,213
Depreciation & Amortization	44.55	57.04	42.61	14.74	7.74
Other Amortization	-	0.01	0.01	0.02	0.03
Loss (Gain) on Equity Investments	20.44	-12.16	-10.38	-23.46	-11.04
Change in Accounts Payable	1.34	0.74	-52.97	59.08	-16.59
Change in Income Taxes	-	-	-	99	-42.6
Change in Other Net Operating Assets	1,574	-605.31	-246.64	-160.14	-236.68
Other Operating Activities	-100.87	-705.67	-219.61	-444.91	-256.49
Operating Cash Flow	2,002	1,945	73.09	1,646	1,658
Operating Cash Flow Growth	2.95%	2560.58%	-95.56%	-0.69%	-
Capital Expenditures	-5.63	-410.39	-23.39	-200.63	-23.6
Investment in Securities	1,206	-1,788	795.08	-1,866	-752.19
Other Investing Activities	168.85	224.06	155.5	215.75	53.29
Investing Cash Flow	1,369	-1,973	269.14	-1,851	-722.5
Repurchase of Common Stock	-354.92	-72.94	-619.92	-	-
Common Dividends Paid	-85.03	-52.19	-57.99	-57.99	-57.99
Other Financing Activities	-	-	-	-49.32	-
Financing Cash Flow	-439.94	-125.13	-677.91	-107.31	-57.99
Net Cash Flow	2,931	-153.74	-335.68	-312.16	877.37
Free Cash Flow	1,996	1,534	49.71	1,446	1,634
Free Cash Flow Growth	30.12%	2986.78%	-96.56%	-11.53%	-
Free Cash Flow Margin	185.00%	37.61%	5.99%	62.41%	73.58%
Free Cash Flow Per Share	58.07	44.03	1.29	37.40	42.27
Cash Income Tax Paid	262.02	1,108	117.58	320.32	67.83

Updated Feb 5, 2025. Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.