V.S.T. Tillers Tractors 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	1,047	929.67	1,211	923.58	993.1
Depreciation & Amortization	255.04	248.9	256.37	255.84	237.5
Other Amortization	0.07	5.94	13.74	13.63	12.92
Loss (Gain) From Sale of Assets	0.42	0.72	0.99	-0.58	-0.94
Asset Writedown & Restructuring Costs	3.3	-	-	9.45	-
Loss (Gain) From Sale of Investments	69.95	-280.42	-506.11	-141.52	-193.37
Loss (Gain) on Equity Investments	12.76	14.92	4.47	-	-
Stock-Based Compensation	51.09	27.84	2.53	-	-
Provision & Write-off of Bad Debts	11.57	8.82	44.2	47.31	44.34
Other Operating Activities	-14.8	22.73	-0.72	-51.49	-130.93
Change in Accounts Receivable	331.45	-515	-104.2	-863.28	100.92
Change in Inventory	-225.94	170.83	-98.95	-72.75	63.01
Change in Accounts Payable	-106.89	187.24	-260.65	499.77	42.04
Change in Other Net Operating Assets	-119.14	-56.71	-76.2	-255.69	79.72
Operating Cash Flow	1,316	765.46	486.14	364.27	1,248
Operating Cash Flow Growth	71.93%	57.46%	33.45%	-70.82%	-19.55%
Capital Expenditures	-263.89	-204.07	-74.06	-242.43	-288.28
Sale of Property, Plant & Equipment	0.48	-	0.79	2.51	1.96
Investment in Securities	-1,149	-131.97	101.81	-132.69	-849.73
Other Investing Activities	52.45	48.6	57.84	56.88	39.79
Investing Cash Flow	-1,360	-287.44	86.39	-315.73	-1,096
Long-Term Debt Repaid	-10.92	-12.5	-9.1	-7.32	-5.52
Net Debt Issued (Repaid)	-10.92	-12.5	-9.1	-7.32	-5.52
Issuance of Common Stock	0.09	0.04	-	-	-
Common Dividends Paid	-172.87	-172.79	-215.99	-172.79	-172.79
Other Financing Activities	-17.25	-17.78	-19.92	-11.17	-9.97
Financing Cash Flow	-200.94	-203.03	-245.01	-191.28	-188.28
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-
Net Cash Flow	-244.93	274.99	327.52	-142.74	-36.23
Free Cash Flow	1,052	561.39	412.09	121.84	960.02
Free Cash Flow Growth	87.43%	36.23%	238.21%	-87.31%	-24.36%
Free Cash Flow Margin	8.48%	5.64%	4.26%	1.21%	11.24%
Free Cash Flow Per Share	121.26	64.87	47.69	14.10	111.11
Cash Interest Paid	17.25	17.78	19.92	11.17	9.97
Cash Income Tax Paid	338.46	209.71	295.65	301.07	352.9
Levered Free Cash Flow	853.98	440.55	321.83	-84.69	788.92
Unlevered Free Cash Flow	865.92	452.81	335.26	-76.74	795.45
Change in Working Capital	-120.51	-213.65	-540	-691.95	285.68

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