Mini Diamonds India Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	38.11	32.99	21.47	5.64	2.14	1.42
Depreciation & Amortization	4	4.23	4.38	4.7	0.56	0.56
Other Operating Activities	-8.26	-6.29	-1.29	0.91	-1.69	0.09
Change in Accounts Receivable	-19.64	-80.91	-522.84	-350.22	-185.97	137.57
Change in Inventory	-30.43	-185.71	25.55	36.21	-181.66	-67.23
Change in Other Net Operating Assets	46.02	-141.83	471.54	233.65	393.92	-50.97
Operating Cash Flow	29.79	-377.52	-1.19	-69.13	27.3	21.43
Operating Cash Flow Growth	-	-	-	-	27.37%	-54.13%
Capital Expenditures	-6.56	-4.48	-0.46	-25.71	-3.06	-
Sale of Property, Plant & Equipment	-0.31	-	0.61	-	-	-
Cash Acquisitions	0.03	0.03	-	-	-	-
Other Investing Activities	6.22	3.54	1.1	0.03	0	0
Investing Cash Flow	-0.43	-0.53	1.52	-25.67	-3.51	0.03
Short-Term Debt Issued	-	-	13.48	94.05	-	-
Total Debt Issued	0.14	-	13.48	94.05	-	-
Short-Term Debt Repaid	-	-121.87	-	-	-20.35	-22.67
Total Debt Repaid	-16.62	-121.87	-	-	-20.35	-22.67
Net Debt Issued (Repaid)	-16.48	-121.87	13.48	94.05	-20.35	-22.67
Issuance of Common Stock	-	506.6	2.11	-	-	-
Other Financing Activities	-1.01	-0.94	-	-1.13	-0.01	-0.02
Financing Cash Flow	-17.49	383.79	15.59	92.91	-20.36	-22.69
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	0
Net Cash Flow	11.87	5.74	15.91	-1.89	3.43	-1.23
Free Cash Flow	23.23	-381.99	-1.65	-94.83	24.23	21.43
Free Cash Flow Growth	-	-	-	-	13.08%	-54.13%
Free Cash Flow Margin	0.50%	-9.42%	-0.07%	-5.59%	2.67%	10.40%
Free Cash Flow Per Share	0.20	-3.24	-0.09	-5.50	1.41	1.24
Cash Interest Paid	1.01	0.94	-	1.13	0.01	0.02
Cash Income Tax Paid	36.62	24.22	-	-	-	-
Levered Free Cash Flow	55.92	-381.42	-9.25	-97.86	25.35	19.7
Unlevered Free Cash Flow	55.92	-381.4	-9.25	-97.15	25.35	19.72
Change in Working Capital	-4.05	-408.45	-25.76	-80.37	26.29	19.36

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