Linc Limited Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	380.44	342.07	373.97	81.33	0.39
Depreciation & Amortization	146.22	146.54	138.79	128.09	126.82
Other Amortization	3.28	3.28	2.35	0.12	0.11
Loss (Gain) From Sale of Assets	-2.56	-3.33	3.15	2.55	0.29
Provision & Write-off of Bad Debts	-0.53	1.31	4.91	6.13	2.78
Other Operating Activities	0.65	-20.04	-10.4	-4.9	4.6
Change in Accounts Receivable	-4.51	-112.7	-34.88	14.16	74.15
Change in Inventory	25.84	-135.55	-143.41	-19.94	205.19
Change in Accounts Payable	-2.33	186.63	-7.78	26.04	-31.74
Change in Other Net Operating Assets	22.79	-28.13	107.07	-29.17	89.71
Operating Cash Flow	569.3	380.09	433.76	204.43	472.31
Operating Cash Flow Growth	49.78%	-12.37%	112.19%	-56.72%	23.16%
Capital Expenditures	-169.86	-281.59	-250.26	-142.41	-41.26
Sale of Property, Plant & Equipment	6.13	15.16	2.28	1.49	0.84
Investment in Securities	-201.3	45.03	-47.2	-	-
Other Investing Activities	14.13	17.02	4.85	0.22	0.21
Investing Cash Flow	-350.91	-204.39	-290.33	-140.7	-40.22
Short-Term Debt Repaid	-5.6	-0.87	-29.9	-51.37	-154.3
Long-Term Debt Repaid	-21.57	-18.49	-8.58	-6.25	-227.92
Total Debt Repaid	-27.17	-19.36	-38.49	-57.63	-382.22
Net Debt Issued (Repaid)	-27.17	-19.36	-38.49	-57.63	-382.22
Common Dividends Paid	-74.36	-74.36	-26.77	-	-22.31
Other Financing Activities	-12.01	-12.41	-3.1	-6.62	-27.43
Financing Cash Flow	-113.53	-106.13	-68.36	-64.24	-431.95
Miscellaneous Cash Flow Adjustments	-	0.04	-	-	-
Net Cash Flow	104.86	69.61	75.08	-0.52	0.14
Free Cash Flow	399.43	98.5	183.5	62.01	431.04
Free Cash Flow Growth	305.51%	-46.32%	195.91%	-85.61%	76.41%
Free Cash Flow Margin	7.35%	1.94%	3.77%	1.75%	16.79%
Free Cash Flow Per Share	6.71	1.66	3.08	1.04	7.25
Cash Interest Paid	12.01	12.41	3.1	6.62	27.23
Cash Income Tax Paid	132.46	119.23	130.92	28.03	-18.23
Levered Free Cash Flow	308.54	-38.11	87.72	31.48	385.37
Unlevered Free Cash Flow	325.96	-23.25	91.13	35.87	402.39
Change in Working Capital	41.8	-89.75	-79	-8.9	337.31

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.