CESC Limited 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	15,420	13,689	13,764	13,428	13,581
Depreciation & Amortization	12,280	11,949	12,071	8,648	8,847
Other Amortization	-	105.2	96.7	130.3	-
Loss (Gain) on Sale of Assets	40	42.7	81	7.5	63.6
Loss (Gain) on Sale of Investments	-940	-578.3	-422.7	-518.7	-127.8
Change in Accounts Receivable	1,640	-5,145	1,292	2,824	-314.9
Change in Inventory	260	1,533	17.3	-2,208	-617.5
Change in Accounts Payable	7,560	4,559	4,201	-1,257	-1,105
Change in Other Net Operating Assets	-9,030	-12,480	-17,573	-12,762	-7,370
Other Operating Activities	12,400	11,359	9,545	10,875	11,589
Operating Cash Flow	40,570	25,815	23,514	19,784	24,991
Operating Cash Flow Growth	57.16%	9.79%	18.86%	-20.84%	-10.94%
Capital Expenditures	-39,160	-18,632	-7,712	-6,955	-7,781
Sale of Property, Plant & Equipment	70	107.2	59.1	53.2	77.7
Cash Acquisitions	-	-9,413	-	-	-
Divestitures	-	-	-	-	3,047
Investment in Securities	4,920	-3,618	973.6	646.4	-2,086
Other Investing Activities	1,820	1,429	1,043	808.8	991.2
Investing Cash Flow	-32,350	-30,125	-5,636	-5,447	-5,750
Short-Term Debt Issued	4,230	13,413	-	-	7,007
Long-Term Debt Issued	51,780	35,000	25,203	11,100	18,300
Total Debt Issued	56,010	48,413	25,203	11,100	25,307
Short-Term Debt Repaid	-	-	-6,322	-2,051	-
Long-Term Debt Repaid	-20,380	-15,289	-16,487	-16,289	-14,305
Total Debt Repaid	-20,380	-15,289	-22,809	-18,340	-14,305
Net Debt Issued (Repaid)	35,630	33,124	2,394	-7,240	11,002
Common Dividends Paid	-8,030	-6,031	-6,062	-6,038	-6,026
Other Financing Activities	-15,550	-13,725	-12,748	-11,294	-11,085
Financing Cash Flow	12,050	13,369	-16,416	-24,572	-6,109
Net Cash Flow	20,270	9,058	1,462	-10,235	13,131
Free Cash Flow	1,410	7,183	15,803	12,828	17,210
Free Cash Flow Growth	-80.37%	-54.54%	23.19%	-25.46%	-18.94%
Free Cash Flow Margin	0.74%	4.23%	10.33%	9.00%	13.72%
Free Cash Flow Per Share	1.06	5.42	11.92	9.68	12.98
Cash Interest Paid	-	13,725	12,748	11,294	11,085
Cash Income Tax Paid	-	3,800	4,504	2,979	3,917
Levered Free Cash Flow	-7,474	-7,800	-11,085	1,794	10,705
Unlevered Free Cash Flow	1,026	1,181	-2,787	9,251	18,070
Change in Working Capital	430	-11,534	-12,063	-13,402	-9,407

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