Birla Precision Technologies Limited (NSE:BIRLAPREC)

NSE:BIRLAPREC 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	92.23	112.73	58.51	94.33	140.73	111.81
Depreciation & Amortization	59.76	44.5	65.49	64.35	45.68	39.29
Other Amortization	2.99	2.99	3.43	3.61	0.52	1.52
Loss (Gain) From Sale of Assets	-79.49	-3.16	-1.8	2.97	-43.32	-
Asset Writedown & Restructuring Costs	43.57	43.57	-	-	-	-
Provision & Write-off of Bad Debts	41.45	50.01	1.7	8.01	0.03	53.48
Other Operating Activities	71.84	132.55	4.92	80.48	66.36	160.52
Change in Accounts Receivable	-107.33	-234.2	-43.12	-23.74	-41.55	-83.3
Change in Inventory	-157.87	-95.78	64.29	-57.65	-32.28	-127.04
Change in Accounts Payable	51.07	-189.82	11.06	15.11	42.16	46.72
Change in Income Taxes	7.06	-14.62	-0.04	-0.54	-2.69	-1.23
Change in Other Net Operating Assets	164.83	503.04	64.84	-286.12	92.99	18.25
Operating Cash Flow	185.21	351.81	229.3	-99.2	268.63	220.01
Operating Cash Flow Growth	11.81%	53.43%	-	-	22.10%	-10.52%

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	-358.32	-261.96	-108.61	-100.9	-321.83	-175.27
Sale of Property, Plant & Equipment	76.81	46.94	11.48	10.56	52.52	-
Cash Acquisitions	-	-	-90	-	-0.75	-
Sale (Purchase) of Intangibles	-10.84	-10.84	-0.1	-2.67	-0.7	-0.72
Investment in Securities	-	-	-	-	-	-1.5
Other Investing Activities	-72.43	-98.62	-147.03	3.15	5.68	8.69
Investing Cash Flow	-364.78	-324.47	-334.27	-89.86	-265.09	-168.8

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	-	-	137.23	116.54	102.78	156.18
Total Debt Issued	138.96	-	137.23	116.54	102.78	156.18
Long-Term Debt Repaid	-	-33.61	-10.99	-3.23	-19.91	-180.33
Net Debt Issued (Repaid)	188.91	-33.61	126.24	113.31	82.87	-24.15
Issuance of Common Stock	-	-	-	45.86	-	-
Common Dividends Paid	-2.88	-2.88	-2.85	-3.09	-	-
Other Financing Activities	-51.14	65.15	-57.16	20.19	-33.18	-52.76
Financing Cash Flow	134.89	28.67	66.23	176.27	49.69	-76.91

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
Miscellaneous Cash Flow Adjustments	-34.08	34.73	-60.97	57.65	-59.46	85.04
Net Cash Flow	-78.76	90.73	-99.71	44.85	-6.23	59.34

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	-173.11	89.85	120.69	-200.1	-53.21	44.74
Free Cash Flow Growth	-	-25.55%	-	-	-	-80.38%
Free Cash Flow Margin	-6.35%	3.64%	5.65%	-8.87%	-2.10%	1.82%
Free Cash Flow Per Share	-2.53	1.31	1.83	-3.03	-0.81	0.69
Levered Free Cash Flow	65.57	-79.98	139.83	-213.72	-74.34	-39
Unlevered Free Cash Flow	96.04	-50.25	170.86	-195.02	-60.02	-11.58

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	50.05	50.05	57.16	35.01	33.18	52.76
Cash Income Tax Paid	-	-	75.05	38.46	20.88	1.75
Change in Working Capital	-42.24	-31.37	97.03	-352.95	58.63	-146.6

Data Source: S&P Global Market Intelligence Last updated: Nov 6, 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 8, 2026

Data Sources Report a data error