ABB India Cash Flow Statement

Financials in millions INR. Fiscal year is January - December.

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	16,683	18,716	12,421	10,162	5,197
Depreciation & Amortization	1,443	1,277	1,185	1,033	1,013
Other Amortization	12.5	11.8	14.1	14.2	14.1
Loss (Gain) From Sale of Assets	19	60.5	69.7	-3,357	-1,196
Provision & Write-off of Bad Debts	-84.3	411.1	160.2	106	143.4
Other Operating Activities	-4,245	-3,429	-1,949	-219.4	476.1
Change in Accounts Receivable	-1,826	-4,810	-4,705	-2,185	-2,453
Change in Inventory	-2,750	-2,172	-1,401	-4,143	-1,822
Change in Accounts Payable	2,149	1,190	4,778	3,682	2,994
Change in Other Net Operating Assets	809.5	2,102	3,023	2,451	2,306
Operating Cash Flow	12,195	13,318	13,515	7,419	6,502
Operating Cash Flow Growth	-8.43%	-1.46%	82.16%	14.11%	104.32%
Capital Expenditures	-2,400	-2,140	-1,831	-1,680	-1,723
Sale of Property, Plant & Equipment	3.2	2.5	-	200.6	364.4
Cash Acquisitions	-	-	-	-3,150	-
Divestitures	-	-	-	6,650	445.8
Investment in Securities	2,899	-6,051	-34,461	14,899	-19,669
Other Investing Activities	3,131	3,155	2,770	1,342	503.1
Investing Cash Flow	3,633	-5,033	-33,522	18,262	-20,079
Long-Term Debt Repaid	-311.9	-274.4	-236.9	-168.5	-101.8
Total Debt Repaid	-311.9	-274.4	-236.9	-168.5	-101.8
Net Debt Issued (Repaid)	-311.9	-274.4	-236.9	-168.5	-101.8
Common Dividends Paid	-9,152	-7,265	-2,331	-1,102	-1,060
Other Financing Activities	-198.9	-164.5	-126.6	-131.1	-107
Financing Cash Flow	-9,662	-7,704	-2,695	-1,402	-1,268
Foreign Exchange Rate Adjustments	3.5	6.4	1.6	-2.4	-3.5
Net Cash Flow	6,169	587.5	-22,700	24,278	-14,849
Free Cash Flow	9,796	11,179	11,684	5,740	4,779
Free Cash Flow Growth	-12.37%	-4.33%	103.56%	20.10%	142.79%
Free Cash Flow Margin	7.42%	9.17%	11.19%	6.70%	6.89%
Free Cash Flow Per Share	46.23	52.75	55.14	27.09	22.55
Cash Interest Paid	198.9	164.5	122.7	131.1	107
Cash Income Tax Paid	5,555	6,626	3,667	2,467	1,131
Levered Free Cash Flow	9,052	10,009	10,045	5,414	2,050
Unlevered Free Cash Flow	9,173	10,105	10,122	5,485	2,107
Change in Working Capital	-1,617	-3,690	1,696	-194.1	1,025

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