Koura Fine Diamond Jewelry Limited (BOM:544139)

BOM:544139 Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023
Net Income	2.75	3.76	1.34
Depreciation & Amortization	0.48	0.24	0.12
Asset Writedown & Restructuring Costs	-	-	0.04
Other Operating Activities	0.48	0.53	0.3
Change in Accounts Receivable	-0.03	-3.24	-2.09
Change in Inventory	-36.32	-10.7	-26.07
Change in Accounts Payable	1.52	0.16	0.57
Change in Other Net Operating Assets	-9.54	-3.93	-1.38
Operating Cash Flow	-40.68	-13.17	-27.18
Capital Expenditures	-3.3	-0.36	-2.23
Investing Cash Flow	-3.3	-0.36	-2.23
Short-Term Debt Issued	-	-	5.18
Total Debt Issued	30.22	-	5.18
Short-Term Debt Repaid	-	-1.52	-
Total Debt Repaid	-1.23	-1.52	-
Net Debt Issued (Repaid)	29	-1.52	5.18
Issuance of Common Stock	55	55	25.57
Other Financing Activities	-0.65	-0.48	-0.34
Financing Cash Flow	83.35	53	30.4
Net Cash Flow	39.37	39.47	1
Free Cash Flow	-43.98	-13.53	-29.41
Free Cash Flow Margin	-9.32%	-3.66%	-52.90%
Free Cash Flow Per Share	-17.11	-5.38	-222.64
Cash Interest Paid	0.2	0.46	0.31
Cash Income Tax Paid	1.09	1.24	0.51
Levered Free Cash Flow	-	-14.11	-
Unlevered Free Cash Flow	-	-13.83	-
Change in Net Working Capital	-	17.15	-

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