Bengal & Assam Company Limited (BOM:533095)

Bengal & Assam Company Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	6,633	8,233	7,323	38,922	9,377	6,278
Depreciation & Amortization	640.76	637.22	673.87	3,681	4,503	4,230
Other Amortization	10.46	10.46	10.72	50.31	53.79	54.66
Loss (Gain) From Sale of Assets	-2.07	-50.15	-52.43	128.18	-286.51	0.78
Loss (Gain) From Sale of Investments	-575.75	-306.48	-247.01	-113.69	-38.35	-14.58
Provision & Write-off of Bad Debts	13.65	-0.31	-2.32	179.61	81.34	100
Other Operating Activities	-3,465	-5,139	-4,417	-26,926	313.63	1,042
Change in Inventory	-401.8	-498.53	-287.37	-	-	-
Change in Accounts Payable	-239.98	-	-	3,824	-1,619	6,280
Change in Other Net Operating Assets	495.83	-362.68	-57.91	-1,572	1,988	-14,464
Operating Cash Flow	3,109	2,523	2,944	18,172	14,373	3,506
Operating Cash Flow Growth	4.59%	-14.28%	-83.80%	26.43%	309.90%	-80.24%

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-1,210	-996.85	-1,028	-5,910	-5,681	-3,560
Sale of Property, Plant & Equipment	23.54	85.83	755.18	201.06	881.36	4.38
Investment in Securities	-1,784	-1,219	-2,671	-7,029	-1,882	1,406
Other Investing Activities	130.19	110.67	77.9	135.91	179.76	264.57
Investing Cash Flow	-2,835	-2,015	-2,858	-12,602	-6,502	-1,885

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Long-Term Debt Issued	-	1,267	1,872	2,812	6,427	14,839
Long-Term Debt Repaid	-	-395.19	-533.98	-9,343	-9,121	-11,372
Lease Payments	53.94	-52.58	-64.49	-319.81	-323.9	-391.98
Net Debt Issued (Repaid)	812.82	872.2	1,338	-6,531	-2,694	3,467
Common Dividends Paid	-607.64	-613.18	-494.83	-553.48	-384.58	-381.01
Other Financing Activities	-434.02	-472.01	-364.04	1,185	-4,703	-4,530
Financing Cash Flow	-318.84	-302.98	389.19	-5,899	-7,782	-1,444

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Foreign Exchange Rate Adjustments	28.55	-5.18	-3.67	55.45	29.2	8.25
Miscellaneous Cash Flow Adjustments	-	-	-	-1,377	-	-
Net Cash Flow	-16.67	200.08	471.51	-1,651	118.69	185.93

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	1,899	1,527	1,915	12,262	8,691	-53.67
Free Cash Flow Growth	3.56%	-20.30%	-84.38%	41.09%	-	-
Free Cash Flow Margin	7.22%	6.20%	8.73%	9.45%	5.26%	-0.04%
Free Cash Flow Per Share	166.50	133.86	167.96	1075.29	769.40	-4.75
Levered Free Cash Flow	5,446	1,641	1,897	32,104	-560.92	-1,718
Unlevered Free Cash Flow	5,755	1,956	2,171	34,389	2,486	1,091
Free Cash Flow After Leases	1,953	1,474	1,851	11,943	8,367	-445.65

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	472.01	472.01	361.56	3,737	4,703	4,532
Cash Income Tax Paid	680.35	680.35	825.3	3,040	2,072	1,285
Change in Working Capital	-145.95	-861.21	-345.28	2,252	368.43	-8,184

Data Source: S&P Global Market Intelligence Last updated: Nov 11, 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:

Nov 12, 2026

Data Sources Report a data error