Cash Flow Statement

Currency: INR

	Mar-2020	Sep-2020	Mar-2021	Sep-2021	Mar-2022	Sep-2022	Mar-2023	Sep-2023	Mar-2024
Operating Cash Flow
Net Income	9 450	16 282	(6 586)	(4 696)	(14 875)	(15 922)	(13 125)	(10 292)	(13 003)
Depreciation & Amortization	6 685	6 079	5 682	5 588	7 001	7 098	5 126	4 364	4 920
Other Non-Cash Items	(10 569)	(17 477)	11 563	9 966	8 574	8 921	8 227	2 993	9 757
Cash Taxes Paid	(2 079)	(2 009)	(1 047)	21	143	201	687	788	858
Cash Interest Paid	4 597	3 275	1 993	1 682	1 863	2 003	2 595	2 467	1 266
Change in Working Capital	2 700	4 492	100	(4 337)	(103)	1 728	7 379	15 306	10 022
Cash from Operating Activities	8 266 N/A	9 376 +13%	10 758 +15%	6 520 -39%	597 -91%	1 824 +206%	7 608 +317%	12 373 +63%	11 697 -5%
Investing Cash Flow
Capital Expenditures	(2 788)	(2 414)	(1 081)	(1 875)	(1 664)	(1 041)	(1 153)	(1 333)	(2 291)
Other Items	830	356	1 051	1 183	1 868	1 786	(9)	177	3 632
Cash from Investing Activities	(1 958) N/A	(2 058) -5%	(30) +99%	(692) -2 207%	204 N/A	745 +265%	(1 162) N/A	(1 156) +1%	1 341 N/A
Financing Cash Flow
Net Issuance of Debt	(1 106)	(2 285)	(5 433)	(4 265)	(943)	(952)	(3 653)	(7 884)	(8 335)
Other	(4 597)	(3 275)	(1 993)	(1 682)	(1 863)	(2 003)	(2 595)	(2 467)	(1 266)
Cash from Financing Activities	(5 703) N/A	(5 560) +3%	(7 426) -34%	(5 946) +20%	(2 806) +53%	(2 956) -5%	(6 248) -111%	(10 351) -66%	(9 601) +7%
Change in Cash
Net Change in Cash	605 N/A	1 758 +191%	3 302 +88%	(118) N/A	(2 005) -1 599%	(387) +81%	197 N/A	865 +338%	3 437 +297%
Free Cash Flow
Free Cash Flow	5 478 N/A	6 962 +27%	9 677 +39%	4 645 -52%	(1 067) N/A	783 N/A	6 455 +724%	11 039 +71%	9 406 -15%

Jaiprakash Associates Ltd
NSE:JPASSOCIAT