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Cummins India Limited (NSE:CUMMINSIND)
India flag India · Delayed Price · Currency is INR
4,258.20
+28.40 (0.67%)
Nov 12, 2026, 3:29 PM IST

Cummins India Cash Flow Statement

Millions INR. Fiscal year is Apr - Mar.

Operating Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Net Income
22,52023,61819,99917,20612,2829,337
Depreciation & Amortization
1,9711,8771,7631,5161,3441,282
Other Amortization
124.2124.29676.176.173.9
Loss (Gain) From Sale of Assets
-109.2-124.4-62.1-16-24.9-60.8
Asset Writedown & Restructuring Costs
---17143-
Loss (Gain) From Sale of Investments
-1,085-748.4-459.1-522-438.9-175.8
Loss (Gain) on Equity Investments
-2,873-2,663-2,668-2,452-2,080-911.5
Stock-Based Compensation
63.4143.8152.3104.952.328.2
Provision & Write-off of Bad Debts
-12.8-4.358.35.310.1-66.2
Other Operating Activities
-128150.6-1,333-1,243-605.6-1,731
Change in Accounts Receivable
-851.3-4,601-2,380-5,209-3,634-1,686
Change in Inventory
-1,926-1,462-839-459.9-1,662-1,729
Change in Accounts Payable
3,707578.71,7782,8531,6952,732
Change in Other Net Operating Assets
-1,275453.5719.4978.31,04025.2
Operating Cash Flow
20,12617,34316,82612,8538,1977,119
Operating Cash Flow Growth
15.57%3.07%30.91%56.81%15.14%-9.74%

Investing Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Capital Expenditures
-2,310-2,517-2,260-2,882-1,621-1,520
Sale of Property, Plant & Equipment
6143.481.160.573.21,747
Divestitures
--565---
Sale (Purchase) of Intangibles
----4.1477.1
Investment in Securities
-3,433-1,429-7,673-2,967376.4-7,597
Other Investing Activities
3,3184,0533,4923,1061,8581,031
Investing Cash Flow
-2,364149.9-5,795-2,682691.4-5,863

Financing Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Short-Term Debt Issued
-----3,745
Total Debt Issued
-----3,745
Short-Term Debt Repaid
---1,000-2,500-446.4-
Long-Term Debt Repaid
--91.1-87.4-70.1-59.6-51.6
Lease Payments
-97.4-91.1-87.4-70.1-59.6-51.6
Total Debt Repaid
-97.4-91.1-1,087-2,571-506-51.6
Net Debt Issued (Repaid)
-97.4-91.1-1,087-2,571-5063,693
Common Dividends Paid
-18,271-14,830-10,534-8,593-6,237-4,435
Other Financing Activities
-46.8-29.2-58.6-178.8-130.4-80.3
Financing Cash Flow
-18,415-14,951-11,680-11,343-6,873-822.5

Net Cash Flow

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Foreign Exchange Rate Adjustments
173.9108.216.8203.4178124.6
Miscellaneous Cash Flow Adjustments
----0.1--
Net Cash Flow
-478.82,650-631.4-9682,193558.3

Free Cash Flow

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Free Cash Flow
17,81614,82614,5669,9726,5765,599
Free Cash Flow Growth
19.29%1.79%46.07%51.64%17.46%-21.22%
Free Cash Flow Margin
13.93%12.21%14.02%11.08%8.46%9.07%
Free Cash Flow Per Share
64.2753.4852.5535.9723.7220.20
Levered Free Cash Flow
14,48611,26212,4937,9285,2035,383
Unlevered Free Cash Flow
14,51511,28012,5298,0405,2845,433
Free Cash Flow After Leases
17,71914,73414,4789,9026,5165,547

Additional Metrics

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Sep '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Cash Interest Paid
46.829.258.6178.8130.480.3
Cash Income Tax Paid
6,2086,2625,7505,0123,5212,546
Change in Working Capital
-344.9-5,031-721.1-1,838-2,562-658.3