Sai Life Sciences Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	828.09	99.89	62.26	611.01
Depreciation & Amortization	1,107	948.59	869.2	770.84
Other Amortization	87.67	45.73	32.41	24.89
Loss (Gain) From Sale of Assets	-0.1	5.67	-113.15	18.33
Asset Writedown & Restructuring Costs	61.86	-	-	-
Stock-Based Compensation	22.53	8.14	22.41	24.2
Provision & Write-off of Bad Debts	77.94	79.48	61.16	6.45
Other Operating Activities	828.61	657.27	359.87	190.86
Change in Accounts Receivable	288.14	-450.79	-432.45	656.73
Change in Inventory	520.87	-126.17	-505.64	-323.06
Change in Accounts Payable	-91.16	123.85	642.96	-46.43
Change in Other Net Operating Assets	-1,100	802.37	49.63	-2,298
Operating Cash Flow	2,631	2,194	1,049	-363.84
Operating Cash Flow Growth	19.91%	109.22%	-	-
Capital Expenditures	-1,817	-1,131	-2,069	-2,621
Sale of Property, Plant & Equipment	8.53	419.07	985.42	8.77
Investment in Securities	950	-368.52	5	-
Other Investing Activities	-1,065	62.39	41.58	13.03
Investing Cash Flow	-1,924	-1,018	-1,037	-2,599
Short-Term Debt Issued	248.93	-	739.39	1,618
Long-Term Debt Issued	750	300	1,001	2,188
Total Debt Issued	998.93	300	1,741	3,806
Short-Term Debt Repaid	-	-664.36	-	-
Long-Term Debt Repaid	-1,108	-877.99	-552.2	-536.92
Total Debt Repaid	-1,108	-1,542	-552.2	-536.92
Net Debt Issued (Repaid)	-109.4	-1,242	1,189	3,269
Issuance of Common Stock	9.67	20.91	31.25	9.96
Other Financing Activities	-853.26	-785.04	-500.69	-323.65
Financing Cash Flow	-952.99	-2,006	719.23	2,955
Foreign Exchange Rate Adjustments	10.33	27.8	20.75	-
Net Cash Flow	-235.6	-802.46	751.5	-7.76
Free Cash Flow	813.97	1,063	-1,020	-2,985
Free Cash Flow Growth	-23.45%	-	-	-
Free Cash Flow Margin	5.56%	8.74%	-11.73%	-39.28%
Free Cash Flow Per Share	4.45	5.83	-5.62	-17.31
Cash Interest Paid	853.26	785.04	500.69	323.65
Cash Income Tax Paid	138.73	40.8	81.23	154.47
Levered Free Cash Flow	-254.97	-19.44	-2,056	-
Unlevered Free Cash Flow	281.96	462.16	-1,746	-
Change in Net Working Capital	194.52	-177.54	795.49	-

Updated Feb 6, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.