ELANTAS Beck India Cash Flow Statement

Financials in millions INR. Fiscal year is January - December.

Millions INR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	1,478	1,396	1,373	977.81	668.82
Depreciation & Amortization	190.97	145.62	114.33	107.14	105.15
Other Amortization	21.71	4.69	4.67	16.78	15.98
Loss (Gain) From Sale of Assets	-1.91	-0.52	-1.15	-108.81	-195.53
Loss (Gain) From Sale of Investments	-347.53	-326.55	-413.94	-111.13	-93.51
Provision & Write-off of Bad Debts	2.07	0.25	3.16	0.31	0.01
Other Operating Activities	71.24	-75.68	54.75	-9.65	136.45
Change in Accounts Receivable	-138.44	-231.42	3.37	-155.79	-163.32
Change in Inventory	-19.95	-218.15	66.11	40.78	-315.25
Change in Accounts Payable	-91.08	47.38	140.95	-15.46	137.52
Change in Other Net Operating Assets	106.23	-109.04	-11.02	87.57	-11.2
Operating Cash Flow	1,271	632.23	1,334	829.54	285.13
Operating Cash Flow Growth	101.05%	-52.61%	60.83%	190.94%	-64.09%
Capital Expenditures	-308.78	-1,451	-123.63	-74.26	-111
Sale of Property, Plant & Equipment	1.91	0.54	1.77	109.2	196.4
Investment in Securities	-1,683	2,113	-1,221	-850.09	-431.83
Other Investing Activities	46.7	115.86	27.34	21.73	21.68
Investing Cash Flow	-1,943	777.69	-1,315	-760.03	-327.25
Common Dividends Paid	-59.46	-39.64	-39.64	-39.64	-39.64
Other Financing Activities	-4.67	-6.35	-5.56	-6.18	-2.49
Financing Cash Flow	-64.12	-45.99	-45.2	-45.81	-42.13
Net Cash Flow	-736.51	1,364	-26.34	23.69	-84.25
Free Cash Flow	962.32	-819.18	1,211	755.27	174.13
Free Cash Flow Growth	-	-	60.28%	333.74%	-72.25%
Free Cash Flow Margin	11.26%	-10.85%	17.67%	11.64%	3.33%
Free Cash Flow Per Share	121.39	-103.33	152.70	95.27	21.96
Cash Interest Paid	4.67	6.35	5.56	6.18	2.49
Cash Income Tax Paid	401.33	398.95	378.49	302.64	188.22
Levered Free Cash Flow	766.29	-990.86	1,101	664.2	98.87
Unlevered Free Cash Flow	769.5	-986.75	1,104	668.06	100.43
Change in Working Capital	-143.24	-511.23	199.41	-42.91	-352.25

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