ABS Marine Services Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	799.98	271.37	235.83	95.27	80.94
Depreciation & Amortization	353.34	125.59	135.12	132.54	162.39
Other Amortization	-	0.07	-	0.18	0.13
Loss (Gain) From Sale of Assets	-	-0.66	12.03	-	-90.18
Asset Writedown & Restructuring Costs	-	-	-	0.76	11.19
Loss (Gain) From Sale of Investments	-	-	-1.07	-10.72	-7.92
Other Operating Activities	319.96	18.35	23.03	93.3	53.92
Change in Accounts Receivable	-429.15	-234.62	-78.46	-115.48	27.85
Change in Accounts Payable	62.8	29.1	-162.96	79.15	3.7
Change in Other Net Operating Assets	569.3	239.71	-56.25	-228.5	-90.25
Operating Cash Flow	1,676	448.91	107.28	46.5	151.77
Operating Cash Flow Growth	273.40%	318.45%	130.73%	-69.36%	184.03%
Capital Expenditures	-3,551	-1,140	-127.51	-77.37	-74.3
Sale of Property, Plant & Equipment	-	1.08	20.98	-	280.88
Investment in Securities	209.23	-1,246	-53.02	267.26	-73.17
Other Investing Activities	18.73	39.74	7.76	4.23	13.59
Investing Cash Flow	-3,323	-2,346	-151.78	194.12	147
Short-Term Debt Issued	-	-	-	28.12	-
Long-Term Debt Issued	1,924	1,119	-	-	-
Total Debt Issued	1,924	1,119	-	28.12	-
Short-Term Debt Repaid	-	-	-	-	-38.07
Long-Term Debt Repaid	-	-	-21.55	-152.97	-206.66
Total Debt Repaid	-	-	-21.55	-152.97	-244.73
Net Debt Issued (Repaid)	1,924	1,119	-21.55	-124.85	-244.73
Issuance of Common Stock	-	862.27	-	-	-
Other Financing Activities	-308.56	-55.63	-48.38	-47.5	-45.03
Financing Cash Flow	1,616	1,925	-69.93	-172.34	-289.76
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-30.94	28.71	-114.43	68.27	9.02
Free Cash Flow	-1,875	-691.41	-20.23	-30.88	77.47
Free Cash Flow Margin	-58.10%	-38.44%	-1.50%	-2.77%	10.81%
Free Cash Flow Per Share	-76.36	-29.14	-1.12	-1.72	4.30
Cash Interest Paid	-	55.63	48.38	47.5	45.03
Cash Income Tax Paid	-	92.08	45.08	-17.71	-0.02
Levered Free Cash Flow	-2,550	-1,228	-99	89.5	123.96
Unlevered Free Cash Flow	-2,357	-1,199	-73.56	119.19	152.1
Change in Working Capital	202.95	34.19	-297.67	-264.84	-58.7

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