Yash Optics & Lens Limited (NSE:YASHOPTICS)

ANSYS 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	95.88	90.23	80.28	68.17	10.63
Depreciation & Amortization	12.03	8.4	6.96	5.78	0.5
Other Amortization	-	0.34	-	0.34	0.35
Provision & Write-off of Bad Debts	-0.99	-	-	-	-
Other Operating Activities	-7.59	21.26	11.14	8.57	6.04
Change in Accounts Receivable	-38.23	-26.82	-91.1	-36.66	-1.59
Change in Inventory	-19.4	-45.33	-155.74	-42.78	-13.67
Change in Accounts Payable	7.05	10.49	27.04	64.09	2.04
Change in Other Net Operating Assets	8.01	-28.88	-	9.64	-4.84
Operating Cash Flow	56.77	29.68	-121.41	77.15	-0.53
Operating Cash Flow Growth	91.26%	-	-	-	-
Capital Expenditures	-115.33	-187.33	-83.5	-48.84	-0.43
Investment in Securities	-309.24	-0.02	-	-	-
Other Investing Activities	53.63	0.05	-	0.07	0.01
Investing Cash Flow	-370.94	-187.3	-83.5	-48.76	-0.41
Short-Term Debt Issued	-	84.9	-	0.18	-
Long-Term Debt Issued	-	58.93	108.53	-	9.62
Total Debt Issued	-	143.83	108.53	0.18	9.62
Long-Term Debt Repaid	-106.59	-	-	-18.44	-
Net Debt Issued (Repaid)	-106.59	143.83	108.53	-18.26	9.62
Issuance of Common Stock	509.52	207.13	0.1	-	-
Other Financing Activities	-89.26	-17.05	-10.16	-6.7	-5.07
Financing Cash Flow	313.67	333.92	98.47	-24.96	4.55
Miscellaneous Cash Flow Adjustments	-	0	-	-	0
Net Cash Flow	-0.49	176.3	-106.45	3.43	3.61
Free Cash Flow	-58.56	-157.65	-204.92	28.31	-0.96
Free Cash Flow Margin	-13.55%	-38.35%	-51.61%	9.52%	-0.64%
Free Cash Flow Per Share	-2.38	-8.66	-11.57	1.60	-0.05
Cash Interest Paid	11.88	17.05	10.17	5.56	5.05
Cash Income Tax Paid	32	26.7	27.26	21.61	4.5
Levered Free Cash Flow	-73.01	-157.86	-132.02	10.71	-
Unlevered Free Cash Flow	-65.35	-147.89	-125.79	14.01	-
Change in Net Working Capital	50.9	55.68	123.66	3.79	-

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.