W.S. Industries (India) 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	-175.8	469.4	196.55	-594.14	-83.78
Depreciation & Amortization	20.2	7.3	2.06	0.01	0.01
Loss (Gain) From Sale of Assets	0.5	-	-19.86	-	-
Asset Writedown & Restructuring Costs	-	-	0.4	36.09	4.89
Provision & Write-off of Bad Debts	-0.1	-2	-13.23	-1.02	69.97
Other Operating Activities	91.6	-46.6	-372.55	1,194	17.77
Change in Accounts Receivable	108.7	-1.9	-828.3	1.12	14.35
Change in Inventory	79.3	-152.4	-	-	-
Change in Accounts Payable	-198.2	185.5	164.35	-206.33	-0.71
Change in Other Net Operating Assets	-752.1	673.1	-339.86	-36.95	-75.32
Operating Cash Flow	-825.9	1,132	-1,046	-162.13	-70.59
Capital Expenditures	-81.5	-1,273	-6.41	-0.13	-71.66
Sale of Property, Plant & Equipment	-	-	20.02	1,418	-
Divestitures	-	-	-	1.17	-
Other Investing Activities	-53.6	0.1	199.9	0.83	-
Investing Cash Flow	-135.1	-1,273	213.51	1,420	-71.66
Long-Term Debt Issued	29.9	343.9	-	355	141.9
Total Debt Issued	29.9	343.9	-	355	141.9
Long-Term Debt Repaid	-1.5	-36.6	-11.04	-749.5	-
Total Debt Repaid	-1.5	-36.6	-11.04	-749.5	-
Net Debt Issued (Repaid)	28.4	307.3	-11.04	-394.5	141.9
Issuance of Common Stock	785.5	255.8	684.7	-	-
Other Financing Activities	27.8	-66.1	-53.74	-639.2	-
Financing Cash Flow	841.7	497	619.92	-1,034	141.9
Foreign Exchange Rate Adjustments	-	-	-1.52	-0.73	-
Net Cash Flow	-119.3	356.8	-213.99	223.3	-0.35
Free Cash Flow	-907.4	-140.3	-1,052	-162.26	-142.25
Free Cash Flow Margin	-37.96%	-4.30%	-132.08%	-	-
Free Cash Flow Per Share	-15.07	-2.83	-31.65	-6.18	-6.09
Cash Interest Paid	73.2	66.1	53.75	639.21	-
Cash Income Tax Paid	173.7	-	-	-	-
Levered Free Cash Flow	-568.83	-1,164	527.24	-102.01	-170.93
Unlevered Free Cash Flow	-517.89	-1,140	534.38	-80.16	-170.93
Change in Working Capital	-762.3	704.3	-1,004	-242.16	-61.68

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