Assumptions blue workbook inputs
Revenue modelIncome statementBalance sheetCash flowScenariosDCF inputs editable input estimate years Expand
BANK OF INDIA | NSE: BANKINDIA | BSE: 532149 | Cash flow statement - AS-3 indirect method, banking presentation — Standalone financial statements prepared under Indian GAAP in the forms of the Third Schedule to the Banking Regulation Act, 1949 (RBI formats). Ind AS is not applicable to Indian banks at the build date. Reporting currency INR; all amounts in Rs crore (1 crore = 10 million) unless stated. Fiscal year ends 31 March; FY2026 = year ended 31-Mar-2026. Blue font = editable driver assumption. — Period type · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · PARTIAL · Actual
| Line item | Unit / ref | FY1997 | FY1998 | FY1999 | FY2000 | FY2001 | FY2002 | FY2003 | FY2004 | FY2005 | FY2006 | FY2007 | FY2008 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Basis | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Fragments only | Audited | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | |||||||||||||
| Net profit before tax | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 2,685 |
| Adjustments for non-cash and non-operating items | |||||||||||||
| Depreciation on bank property | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 73.13 |
| Depreciation and amortisation on investments | crore | 83.42 | |||||||||||
| Provisions and contingencies (other than tax) | crore | 70.31 | |||||||||||
| Loss on sale of fixed assets | crore | ||||||||||||
| Dividend received from subsidiaries (shown in investing) | crore | -6.30 | |||||||||||
| Interest on subordinated debt (added back; paid in financing) | crore | ||||||||||||
| ECL transition provision charged to reserves (non-cash, excluded) | crore | ||||||||||||
| Movements in operating assets and liabilities | |||||||||||||
| Increase / (decrease) in deposits | crore | 30,130 | |||||||||||
| Increase / (decrease) in borrowings | crore | 551.62 | |||||||||||
| Increase / (decrease) in other liabilities and provisions | crore | 984.05 | |||||||||||
| (Increase) / decrease in advances | crore | -29,058 | |||||||||||
| (Increase) / decrease in investments | crore | -6,533 | |||||||||||
| (Increase) / decrease in other assets | crore | -207.10 | |||||||||||
| Direct taxes paid (net of refunds) | crore | -848.83 | |||||||||||
| Components disclosed in the statement but not separately extracted | balancing | 1,511 | |||||||||||
| NET CASH FROM / (USED IN) OPERATING ACTIVITIES | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | -565.02 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | |||||||||||||
| Purchase of fixed assets | crore | -101.22 | |||||||||||
| Proceeds from sale of fixed assets | crore | 6.09 | |||||||||||
| Investment in / dividend from subsidiaries and joint ventures | crore | -94.50 | |||||||||||
| NET CASH FROM / (USED IN) INVESTING ACTIVITIES | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | -183.33 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | |||||||||||||
| Proceeds from issue of share capital | crore | 37.77 | |||||||||||
| Share premium received | crore | 1,322 | |||||||||||
| Issue / (redemption) of subordinated and perpetual bonds | crore | 187.03 | |||||||||||
| Interest paid on subordinated and perpetual bonds | crore | -401.11 | |||||||||||
| Dividend paid (including dividend distribution tax where applicable) | crore | -85.53 | |||||||||||
| NET CASH FROM / (USED IN) FINANCING ACTIVITIES | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 1,060 |
| D. MOVEMENT IN CASH AND CASH EQUIVALENTS | |||||||||||||
| Net increase / (decrease) in cash and cash equivalents | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 311.85 |
| Cash and cash equivalents at the beginning of the year | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 17,406 |
| Cash and cash equivalents at the end of the year | crore | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 17,717 |
| E. INTEGRITY CHECKS | |||||||||||||
| Operating plus investing plus financing less net change in cash | crore1 | 0 | |||||||||||
| Closing cash less opening cash less net change in cash | crore1 | 0 | |||||||||||
| Closing cash less balance-sheet Schedules 6 and 7 | crore1 | 0.00 | |||||||||||
| F. CASH FLOW DRIVERS (editable inputs) | |||||||||||||
| Capital expenditure on fixed assets | crore | ||||||||||||
| Depreciation on bank property | crore | ||||||||||||
| Additional Tier-1 issuance | crore | ||||||||||||
| Tier-2 issuance | crore | ||||||||||||
| Equity capital raised | crore | ||||||||||||
| Net new borrowings (bonds, ECB, refinance) | crore | ||||||||||||
| Dividend payout ratio (on prior-year profit) | pct | ||||||||||||
| ECL transition charge to opening reserves | crore | ||||||||||||
| NOTES, SOURCES AND STRUCTURAL BREAKS | |||||||||||||
| PRESENTATION. Indian banks present cash flow under AS-3 using the indirect method, with movements in deposits, borrowings and advances classified as OPERATING rather than financing or investing, because taking deposits and making loans is the operating activity of a bank. Only capital instruments (equity, subordinated and perpetual bonds) and dividends sit in financing. That convention is followed here for both the history and the projections, so the two are directly comparable. | |||||||||||||
| CASH AND CASH EQUIVALENTS are defined by the Bank as cash and balances with the Reserve Bank of India (Schedule 6) plus balances with banks and money at call and short notice (Schedule 7). The closing balance is checked back to those two balance-sheet lines in section E and ties in every year. | |||||||||||||
| THE BALANCING LINE. For a small number of historical years the annual report disclosed adjustment items that this extraction did not capture as separate fields - most commonly the split of the movement in deposits, advances and borrowings for FY2026. Rather than force those subtotals or silently drop them, the difference is shown on its own labelled line, "Components disclosed in the statement but not separately extracted". The disclosed operating, investing and financing subtotals are the audited figures and are used as printed; nothing has been recomputed. | |||||||||||||
| CASH FLOW HISTORY DEPTH. Cash flow statements have been sourced for FY2008 to FY2026. Years shown as "n.a." on this sheet were not located and have not been reconstructed from balance-sheet movements, which would not reproduce the audited statement because of exchange translation and non-cash adjustments. | |||||||||||||
| PROJECTED CASH FLOW. The projected statement is derived arithmetically from the projected balance sheet and profit and loss, so it is a restatement of those sheets rather than an independent forecast. The change in borrowings is split between the operating line (ordinary market borrowing) and the financing line (AT-1 and Tier-2 issuance), matching the Bank's own presentation. A reconciling line is carried so that the sum of the three activities equals the movement in the balance-sheet cash lines exactly. | |||||||||||||
| PROJECTED STATEMENT TIES BY CONSTRUCTION. In the projected years profit before tax is struck after depreciation and after all provisions, and the asset and liability movements used are the balance-sheet movements, which are also net of provisions, so nothing is added back twice and no balancing line is needed. The one non-cash item explicitly removed is the ECL transition provision: it reduces reserves and reduces net advances by the same amount without any cash moving. The three integrity checks in section E are nil in every projected year of all three scenarios. | |||||||||||||
| DIVIDEND TIMING. Dividends appear in the financing section of the year in which they are PAID, which under Indian practice is the year after the profit to which they relate. The FY2026 outflow of Rs 1,843.8 crore is the dividend on FY2025 earnings. |