Swarnsarita Jewels 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	134.39	53.03	47.93	62.92	74.97	54.75
Depreciation & Amortization	3.46	3.85	3.2	2.82	2.77	4.15
Other Amortization	0.02	0.02	0.02	0.02	0.02	0.02
Loss (Gain) From Sale of Assets	5.19	5.19	-	-	1.61	-0.55
Loss (Gain) From Sale of Investments	-0.01	-0.01	-0	-0.01	-0.01	-0.27
Other Operating Activities	74.2	86.13	67.77	47.13	49.75	53.18
Change in Accounts Receivable	67.47	2.86	-118.19	102.66	31.31	-206.54
Change in Inventory	49.17	3.7	13.3	-148.11	-89.58	157.34
Change in Accounts Payable	-124.87	-17.36	-10.02	53.32	9.7	-6.62
Change in Other Net Operating Assets	42.6	-18.27	44.05	-33.22	-3.26	8.38
Operating Cash Flow	251.62	119.13	48.05	87.51	77.28	63.83
Operating Cash Flow Growth	430.14%	147.92%	-45.09%	13.25%	21.06%	-51.20%
Capital Expenditures	-3.35	-5.08	-18.41	-2.68	-2.5	-42.09
Sale of Property, Plant & Equipment	50	50	-	-	0.85	5.7
Investment in Securities	-	-	-	-	1.27	-
Other Investing Activities	7.41	8.54	10.66	16.7	18.82	28.78
Investing Cash Flow	54.06	53.46	-7.74	14.02	18.44	-7.61
Short-Term Debt Issued	-	-	-	-	91.83	144.35
Total Debt Issued	-5.92	-	-	-	91.83	144.35
Short-Term Debt Repaid	-	-213.14	-131.36	-51.33	-	-
Total Debt Repaid	-275.15	-213.14	-131.36	-51.33	-	-
Net Debt Issued (Repaid)	-281.07	-213.14	-131.36	-51.33	91.83	144.35
Other Financing Activities	-60.31	-68.43	-85.97	-78.04	-69.33	-73.73
Financing Cash Flow	-341.38	-281.57	-217.33	-129.37	22.5	70.62
Miscellaneous Cash Flow Adjustments	0	0	-0	-	-0	-0
Net Cash Flow	-35.69	-108.98	-177.02	-27.84	118.22	126.84
Free Cash Flow	248.28	114.05	29.64	84.84	74.78	21.75
Free Cash Flow Growth	806.51%	284.75%	-65.06%	13.45%	243.90%	-79.69%
Free Cash Flow Margin	3.14%	1.50%	0.39%	1.01%	0.89%	0.38%
Free Cash Flow Per Share	11.91	5.46	1.42	4.06	3.58	1.04
Cash Interest Paid	60.31	68.43	85.97	78.04	69.33	73.73
Cash Income Tax Paid	15.6	12.58	26.51	34.85	29.97	25.38
Levered Free Cash Flow	161.35	52.47	-62.31	-3.14	-32.67	-88.94
Unlevered Free Cash Flow	199.13	95.33	-8.38	45.72	10.95	-48.92
Change in Working Capital	34.37	-29.07	-70.86	-25.36	-51.83	-47.45

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.