Cummins India Limited (BOM:500480)

Cummins India Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	23,618	19,999	17,206	12,282	9,337
Depreciation & Amortization	1,877	1,763	1,516	1,344	1,282
Other Amortization	124.2	96	76.1	76.1	73.9
Loss (Gain) From Sale of Assets	-124.4	-62.1	-16	-24.9	-60.8
Asset Writedown & Restructuring Costs	-	-	17	143	-
Loss (Gain) From Sale of Investments	-748.4	-459.1	-522	-438.9	-175.8
Loss (Gain) on Equity Investments	-2,663	-2,668	-2,452	-2,080	-911.5
Stock-Based Compensation	143.8	152.3	104.9	52.3	28.2
Provision & Write-off of Bad Debts	-4.3	58.3	5.3	10.1	-66.2
Other Operating Activities	150.6	-1,333	-1,243	-605.6	-1,731
Change in Accounts Receivable	-4,601	-2,380	-5,209	-3,634	-1,686
Change in Inventory	-1,462	-839	-459.9	-1,662	-1,729
Change in Accounts Payable	578.7	1,778	2,853	1,695	2,732
Change in Other Net Operating Assets	453.5	719.4	978.3	1,040	25.2
Operating Cash Flow	17,343	16,826	12,853	8,197	7,119
Operating Cash Flow Growth	3.07%	30.91%	56.81%	15.14%	-9.74%

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-2,517	-2,260	-2,882	-1,621	-1,520
Sale of Property, Plant & Equipment	43.4	81.1	60.5	73.2	1,747
Divestitures	-	565	-	-	-
Sale (Purchase) of Intangibles	-	-	-	4.1	477.1
Investment in Securities	-1,429	-7,673	-2,967	376.4	-7,597
Other Investing Activities	4,053	3,492	3,106	1,858	1,031
Investing Cash Flow	149.9	-5,795	-2,682	691.4	-5,863

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Short-Term Debt Issued	-	-	-	-	3,745
Total Debt Issued	-	-	-	-	3,745
Short-Term Debt Repaid	-	-1,000	-2,500	-446.4	-
Long-Term Debt Repaid	-91.1	-87.4	-70.1	-59.6	-51.6
Total Debt Repaid	-91.1	-1,087	-2,571	-506	-51.6
Net Debt Issued (Repaid)	-91.1	-1,087	-2,571	-506	3,693
Common Dividends Paid	-14,830	-10,534	-8,593	-6,237	-4,435
Other Financing Activities	-29.2	-58.6	-178.8	-130.4	-80.3
Financing Cash Flow	-14,951	-11,680	-11,343	-6,873	-822.5

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Foreign Exchange Rate Adjustments	108.2	16.8	203.4	178	124.6
Miscellaneous Cash Flow Adjustments	-	-	-0.1	-	-
Net Cash Flow	2,650	-631.4	-968	2,193	558.3

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	14,826	14,566	9,972	6,576	5,599
Free Cash Flow Growth	1.79%	46.07%	51.64%	17.46%	-21.22%
Free Cash Flow Margin	12.21%	14.02%	11.08%	8.46%	9.07%
Free Cash Flow Per Share	53.48	52.55	35.97	23.72	20.20
Levered Free Cash Flow	11,262	12,493	7,928	5,203	5,383
Unlevered Free Cash Flow	11,280	12,529	8,040	5,284	5,433

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	29.2	58.6	178.8	130.4	80.3
Cash Income Tax Paid	6,262	5,750	5,012	3,521	2,546
Change in Working Capital	-5,031	-721.1	-1,838	-2,562	-658.3

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 2, 2026

Data Sources Report a data error