Eimco Elecon (India) 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	387.13	489.07	404.12	195.25	86.78
Depreciation & Amortization	87.7	81.86	73.43	77.28	80.31
Other Amortization	-	1.34	1.22	0.74	0.63
Loss (Gain) From Sale of Assets	-2.55	1.25	2.22	0.51	1.19
Loss (Gain) From Sale of Investments	-109.46	-126.68	-141.36	-46.66	-66.18
Loss (Gain) on Equity Investments	-	-	-	-0.85	-1.58
Provision & Write-off of Bad Debts	0.03	-5.07	-5.21	4.34	1.2
Other Operating Activities	-28.67	-0.52	-9.97	-12.57	-58.17
Change in Accounts Receivable	-40.08	258.02	-404.25	-141.43	222.23
Change in Inventory	38.92	-266.26	-69.98	-78.5	-337.43
Change in Accounts Payable	12.65	-90.46	88.9	10.5	-24.73
Change in Other Net Operating Assets	-124.58	-9.77	176.81	58.04	-3.01
Operating Cash Flow	221.09	332.78	115.92	66.64	-98.77
Operating Cash Flow Growth	-33.56%	187.07%	73.95%	-	-
Capital Expenditures	-605.49	-61.08	-45.33	-28.38	-16.8
Sale of Property, Plant & Equipment	12.1	1.52	-	1.14	0.52
Investment in Securities	324.15	-336.28	-10.06	-50.48	78.52
Other Investing Activities	51.38	37.78	32.73	31.15	19.04
Investing Cash Flow	-217.86	-358.06	-22.66	-46.58	81.28
Short-Term Debt Issued	27.04	-	-	-	-
Total Debt Issued	27.04	-	-	-	-
Long-Term Debt Repaid	-2.56	-2.79	-2.55	-4.61	-12.92
Net Debt Issued (Repaid)	24.48	-2.79	-2.55	-4.61	-12.92
Common Dividends Paid	-28.82	-28.91	-29.01	-14.64	-28.86
Other Financing Activities	-8.5	-5.63	-9.43	-5.01	-4.32
Financing Cash Flow	-12.84	-37.33	-40.99	-24.26	-46.09
Miscellaneous Cash Flow Adjustments	-	0	-	-	-
Net Cash Flow	-9.61	-62.61	52.27	-4.19	-63.58
Free Cash Flow	-384.4	271.7	70.6	38.26	-115.57
Free Cash Flow Growth	-	284.87%	84.51%	-	-
Free Cash Flow Margin	-16.66%	11.02%	3.10%	2.21%	-13.69%
Free Cash Flow Per Share	-66.64	47.10	12.24	6.63	-20.04
Cash Interest Paid	8.5	0.22	0.42	0.76	0.98
Cash Income Tax Paid	103.26	135.36	81.96	42.84	20.12
Levered Free Cash Flow	-392.43	226.6	37.39	55.84	-83.21
Unlevered Free Cash Flow	-387.12	226.89	37.71	56.84	-82.59
Change in Working Capital	-113.1	-108.47	-208.53	-151.39	-142.94

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