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 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	26	-175.8	469.4	196.55	-594.14
Depreciation & Amortization	17.7	20.2	7.3	2.06	0.01
Loss (Gain) From Sale of Assets	-0.1	0.5	-	-19.86	-
Asset Writedown & Restructuring Costs	-	-	-	0.4	36.09
Provision & Write-off of Bad Debts	-3.2	-0.1	-2	-13.23	-1.02
Other Operating Activities	75.8	91.6	-46.6	-372.55	1,194
Change in Accounts Receivable	157.9	108.7	-1.9	-828.3	1.12
Change in Inventory	88	79.3	-152.4	-	-
Change in Accounts Payable	-110.1	-198.2	185.5	164.35	-206.33
Change in Other Net Operating Assets	-311.7	-752.1	673.1	-339.86	-36.95
Operating Cash Flow	-59.7	-825.9	1,132	-1,046	-162.13
Capital Expenditures	-884.5	-81.5	-1,273	-6.41	-0.13
Sale of Property, Plant & Equipment	0.2	-	-	20.02	1,418
Divestitures	-	-	-	-	1.17
Other Investing Activities	-709.9	-53.6	0.1	199.9	0.83
Investing Cash Flow	-1,594	-135.1	-1,273	213.51	1,420
Long-Term Debt Issued	-	29.9	343.9	-	355
Long-Term Debt Repaid	-6.5	-1.5	-36.6	-11.04	-749.5
Total Debt Repaid	-6.5	-1.5	-36.6	-11.04	-749.5
Net Debt Issued (Repaid)	-6.5	28.4	307.3	-11.04	-394.5
Issuance of Common Stock	1,940	785.5	255.8	684.7	-
Other Financing Activities	-70.8	27.8	-66.1	-53.74	-639.2
Financing Cash Flow	1,680	841.7	497	619.92	-1,034
Foreign Exchange Rate Adjustments	-	-	-	-1.52	-0.73
Miscellaneous Cash Flow Adjustments	-0.1	-	-	-	-
Net Cash Flow	26	-119.3	356.8	-213.99	223.3
Free Cash Flow	-944.2	-907.4	-140.3	-1,052	-162.26
Free Cash Flow Margin	-98.72%	-37.96%	-4.30%	-132.08%	-
Free Cash Flow Per Share	-11.26	-15.07	-2.83	-31.65	-6.18
Cash Interest Paid	-	73.2	66.1	53.75	639.21
Cash Income Tax Paid	-	173.7	-	-	-
Levered Free Cash Flow	-1,034	-568.83	-1,164	527.24	-102.01
Unlevered Free Cash Flow	-979.04	-517.89	-1,140	534.38	-80.16
Change in Working Capital	-175.9	-762.3	704.3	-1,004	-242.16

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