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

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