Gautam Gems Limited (BOM:540936)

Gautam Gems Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	3.25	2.84	3.83	3.54	5.21	3.41
Depreciation & Amortization	0.44	0.67	0.95	1	1.51	0.82
Other Operating Activities	3.18	1.68	1.03	1.69	0.5	-1.87
Change in Accounts Receivable	44.28	6.82	6.15	-52.89	-199.47	-118.05
Change in Inventory	-116.5	20.36	-254.72	51.56	75.75	-136.89
Change in Accounts Payable	62.17	-53.12	3.4	-88.66	93.84	165.45
Change in Other Net Operating Assets	31.19	23.78	-20.77	-7.14	27.4	97.49
Operating Cash Flow	28	3.04	-260.13	-90.9	4.74	10.37
Operating Cash Flow Growth	-85.53%	-	-	-	-54.24%	-
Capital Expenditures	-0.36	-0.36	-0.69	-	-0.51	-18.08
Sale of Property, Plant & Equipment	-	-	-	0.02	-	-
Other Investing Activities	-1.8	-1.68	-1.03	-1.69	-1.43	1.87
Investing Cash Flow	-2.16	-2.05	-1.72	-1.67	-1.93	-16.21
Total Debt Issued	-12.32	-	-	-	-	-
Net Debt Issued (Repaid)	-23.72	-	-	-	-	-
Issuance of Common Stock	-	-	261.46	90.1	-	45.76
Other Financing Activities	-1.73	-0.35	-0.29	-	-	-45.76
Financing Cash Flow	-25.46	-0.35	261.17	90.1	-	-
Miscellaneous Cash Flow Adjustments	-	-	-0	0	0	0
Net Cash Flow	0.38	0.64	-0.68	-2.47	2.81	-5.84
Free Cash Flow	27.64	2.68	-260.82	-90.9	4.24	-7.71
Free Cash Flow Growth	-85.73%	-	-	-	-	-
Free Cash Flow Margin	3.35%	0.34%	-25.74%	-9.94%	0.24%	-0.82%
Free Cash Flow Per Share	0.60	0.06	-5.45	-4.88	0.42	-0.77
Cash Interest Paid	4.7	3.32	3.45	3.03	2.83	0.52
Cash Income Tax Paid	1.64	1.39	1.4	1.31	3.03	0.73
Levered Free Cash Flow	1.71	-21.1	-244.09	-82.49	-19.61	-58.5
Unlevered Free Cash Flow	4.67	-19.01	-241.85	-80.45	-17.84	-58.18
Change in Working Capital	21.13	-2.15	-265.94	-97.13	-2.47	8.01

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