ABB India Cash Flow Statement

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

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	18,716	12,421	10,162	5,197	2,192
Depreciation & Amortization	1,277	1,185	1,033	1,013	1,188
Other Amortization	11.8	14.1	14.2	14.1	15.2
Loss (Gain) From Sale of Assets	60.5	69.7	-3,357	-1,196	-12.5
Provision & Write-off of Bad Debts	411.1	160.2	106	143.4	1,062
Other Operating Activities	-3,429	-1,949	-219.4	476.1	-983.2
Change in Accounts Receivable	-4,810	-4,705	-2,185	-2,453	3,067
Change in Inventory	-2,172	-1,401	-4,143	-1,822	-535.3
Change in Accounts Payable	1,190	4,778	3,682	2,994	-2,716
Change in Other Net Operating Assets	2,102	3,023	2,451	2,306	55.4
Operating Cash Flow	13,318	13,515	7,419	6,502	3,182
Operating Cash Flow Growth	-1.46%	82.16%	14.11%	104.32%	-51.81%
Capital Expenditures	-2,140	-1,831	-1,680	-1,723	-1,214
Sale of Property, Plant & Equipment	2.5	-	200.6	364.4	466.9
Cash Acquisitions	-	-	-3,150	-	-
Divestitures	-	-	6,650	445.8	1,056
Investment in Securities	-6,051	-34,461	14,899	-19,669	-
Other Investing Activities	3,155	2,770	1,342	503.1	4,115
Investing Cash Flow	-5,033	-33,522	18,262	-20,079	4,424
Long-Term Debt Repaid	-274.4	-236.9	-168.5	-101.8	-336.6
Total Debt Repaid	-274.4	-236.9	-168.5	-101.8	-336.6
Net Debt Issued (Repaid)	-274.4	-236.9	-168.5	-101.8	-336.6
Common Dividends Paid	-7,265	-2,331	-1,102	-1,060	-1,017
Other Financing Activities	-164.5	-126.6	-131.1	-107	-168.7
Financing Cash Flow	-7,704	-2,695	-1,402	-1,268	-1,523
Foreign Exchange Rate Adjustments	6.4	1.6	-2.4	-3.5	6.3
Net Cash Flow	587.5	-22,700	24,278	-14,849	6,090
Free Cash Flow	11,179	11,684	5,740	4,779	1,968
Free Cash Flow Growth	-4.33%	103.56%	20.10%	142.79%	-62.36%
Free Cash Flow Margin	9.17%	11.19%	6.70%	6.89%	3.38%
Free Cash Flow Per Share	52.75	55.14	27.09	22.55	9.29
Cash Interest Paid	154	122.7	131.1	107	168.7
Cash Income Tax Paid	6,626	3,667	2,467	1,131	1,033
Levered Free Cash Flow	10,009	10,045	5,414	2,050	8,209
Unlevered Free Cash Flow	10,105	10,122	5,485	2,107	8,272
Change in Working Capital	-3,690	1,696	-194.1	1,025	-129.5

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.