Bengal & Assam Company 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	7,323	38,922	9,377	6,278	5,084
Depreciation & Amortization	673.87	3,681	4,503	4,230	4,254
Other Amortization	10.72	50.31	53.79	54.66	25.53
Loss (Gain) From Sale of Assets	-52.43	128.18	-286.51	0.78	-11.4
Loss (Gain) From Sale of Investments	-247.01	-113.69	-38.35	-14.58	-84.87
Provision & Write-off of Bad Debts	15.42	179.61	81.34	100	54.36
Other Operating Activities	-4,434	-26,926	313.63	1,042	3,400
Change in Accounts Payable	-193.23	3,824	-1,619	6,280	3,060
Change in Other Net Operating Assets	-152.05	-1,572	1,988	-14,464	1,964
Operating Cash Flow	2,944	18,172	14,373	3,506	17,747
Operating Cash Flow Growth	-83.80%	26.43%	309.90%	-80.24%	18.41%
Capital Expenditures	-1,028	-5,910	-5,681	-3,560	-2,329
Sale of Property, Plant & Equipment	755.18	201.06	881.36	4.38	345.08
Investment in Securities	-2,671	-7,029	-1,882	1,406	-512
Other Investing Activities	77.9	135.91	179.76	264.57	289.55
Investing Cash Flow	-2,858	-12,602	-6,502	-1,885	-2,014
Long-Term Debt Issued	1,872	2,812	6,427	14,839	6,363
Long-Term Debt Repaid	-533.98	-9,343	-9,121	-11,372	-16,865
Net Debt Issued (Repaid)	1,338	-6,531	-2,694	3,467	-10,502
Issuance of Common Stock	-	-	-	-	35.07
Common Dividends Paid	-494.83	-553.48	-384.58	-381.01	-95.14
Other Financing Activities	-364.04	1,185	-4,703	-4,530	-4,857
Financing Cash Flow	389.19	-5,899	-7,782	-1,444	-15,419
Foreign Exchange Rate Adjustments	-3.67	55.45	29.2	8.25	35.12
Miscellaneous Cash Flow Adjustments	-	-1,377	-	-	-0
Net Cash Flow	471.51	-1,651	118.69	185.93	348.25
Free Cash Flow	1,915	12,262	8,691	-53.67	15,418
Free Cash Flow Growth	-84.38%	41.09%	-	-	34.25%
Free Cash Flow Margin	8.73%	9.45%	5.26%	-0.04%	14.76%
Free Cash Flow Per Share	167.96	1075.29	769.40	-4.75	1364.85
Cash Interest Paid	361.56	3,737	4,703	4,532	5,047
Cash Income Tax Paid	825.3	3,040	2,072	1,285	1,183
Levered Free Cash Flow	1,897	32,104	-560.92	-1,718	6,040
Unlevered Free Cash Flow	2,171	34,389	2,486	1,091	9,195
Change in Working Capital	-345.28	2,252	368.43	-8,184	5,024

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