Lypsa Gems & Jewellery 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	-151.41	-151.75	-327.12	-440.97	-0.86	-259.15
Depreciation & Amortization	2.12	2.15	2.36	2.72	2.73	3.36
Loss (Gain) From Sale of Assets	-	-	-	-	-	1.1
Provision & Write-off of Bad Debts	152.4	152.4	327.13	-	-	-
Other Operating Activities	-0.4	-0.4	4.17	58.98	25.58	-18.88
Change in Accounts Receivable	-5.6	-	-	1,583	68.74	229.05
Change in Inventory	12.48	-13.71	-3.51	7.59	14.71	-21.2
Change in Accounts Payable	-38.69	-56.78	1.19	-1,140	-35.44	70.18
Change in Other Net Operating Assets	0.19	-0.3	-5.85	1.29	-2.35	-6.5
Operating Cash Flow	-28.92	-68.39	-1.62	72.78	73.1	-2.04
Operating Cash Flow Growth	-	-	-	-0.44%	-	-
Sale of Property, Plant & Equipment	-	-	-	-	-	2.05
Investing Cash Flow	-	-	-	-	-	2.05
Short-Term Debt Issued	-	68.4	1.36	-	-	-
Total Debt Issued	38.43	68.4	1.36	-	-	-
Short-Term Debt Repaid	-	-	-	-73.85	-72.19	-0.02
Total Debt Repaid	-9.41	-	-	-73.85	-72.19	-0.02
Net Debt Issued (Repaid)	29.01	68.4	1.36	-73.85	-72.19	-0.02
Financing Cash Flow	29.01	68.4	1.36	-73.85	-72.19	-0.02
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	-0
Net Cash Flow	0.1	0.01	-0.26	-1.07	0.91	-0.01
Free Cash Flow	-28.92	-68.39	-1.62	72.78	73.1	-2.04
Free Cash Flow Growth	-	-	-	-0.44%	-	-
Free Cash Flow Margin	-13.88%	-40.98%	-1.71%	55.16%	52.13%	-2.43%
Free Cash Flow Per Share	-0.96	-2.32	-0.06	2.47	2.48	-0.07
Levered Free Cash Flow	148.67	-10.77	116.07	177.84	50.28	113.69
Unlevered Free Cash Flow	148.68	-10.77	116.07	177.84	50.28	113.69
Change in Working Capital	-31.62	-70.79	-8.17	452.06	45.66	271.53

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