ABC India Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	24.69	22.83	42.19	27.34	24.69
Depreciation & Amortization	13.64	12.24	11.35	10.48	15.14
Other Amortization	-	-	0.1	0.12	0.15
Loss (Gain) From Sale of Assets	-5.04	-1.11	-17.84	0.21	-0.04
Loss (Gain) on Equity Investments	-	-0.12	-0.11	-0.09	-0.12
Provision & Write-off of Bad Debts	0.6	2.48	-	0.08	0.58
Other Operating Activities	10.26	23.23	19.64	-1.5	18.95
Change in Accounts Receivable	-120.76	-50.95	-1.36	173.75	-127.12
Change in Inventory	-0.45	1.38	-0.29	-1.65	-2.48
Change in Accounts Payable	93.82	65.51	-53.42	-234.46	103.97
Operating Cash Flow	16.77	75.5	0.27	-25.72	33.73
Operating Cash Flow Growth	-77.79%	28390.19%	-	-	-75.34%
Capital Expenditures	-1.52	-65.31	-5.04	-1.95	-4.9
Sale of Property, Plant & Equipment	12.63	1.86	46.82	31.94	0.04
Investment in Securities	8.15	7.02	-9.25	2.32	-51.88
Other Investing Activities	1.67	1.75	0.99	3.44	2.55
Investing Cash Flow	20.92	-54.69	33.52	35.75	-54.18
Short-Term Debt Issued	23.52	13.54	22.71	12.56	42.35
Long-Term Debt Issued	-	-	-	2.85	2.42
Total Debt Issued	23.52	13.54	22.71	15.41	44.77
Long-Term Debt Repaid	-32.09	-15.49	-15.37	-4.05	-7.58
Total Debt Repaid	-32.09	-15.49	-15.37	-4.05	-7.58
Net Debt Issued (Repaid)	-8.57	-1.96	7.34	11.36	37.19
Common Dividends Paid	-2.71	-2.71	-2.71	-2.71	-
Other Financing Activities	-19.24	-21.18	-20.04	-21.06	-22.08
Financing Cash Flow	-30.52	-25.85	-15.42	-12.4	15.11
Miscellaneous Cash Flow Adjustments	0	-	0	-0	-
Net Cash Flow	7.17	-5.04	18.37	-2.37	-5.34
Free Cash Flow	15.24	10.19	-4.78	-27.67	28.83
Free Cash Flow Growth	49.61%	-	-	-	-77.57%
Free Cash Flow Margin	0.82%	0.62%	-0.33%	-2.05%	1.72%
Free Cash Flow Per Share	2.81	1.88	-0.88	-5.11	5.32
Cash Interest Paid	19.24	21.18	20.04	21.06	22.08
Cash Income Tax Paid	-1.01	1.41	-7.21	16.23	2.75
Levered Free Cash Flow	-27.39	-16.23	-30.49	-50.57	37.36
Unlevered Free Cash Flow	-15.06	-2.96	-18.47	-37.83	51.87
Change in Working Capital	-27.39	15.94	-55.07	-62.37	-25.62

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.