Koura Fine Diamond Jewelry Limited (BOM:544139)

BOM:544139 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Net Income	35.39	7.59	1.73	3.76	1.34
Depreciation & Amortization	1.14	1.35	1.21	0.24	0.12
Asset Writedown & Restructuring Costs	-	-	-	-	0.04
Other Operating Activities	-0.13	-0.17	-0.11	0.05	0.3
Change in Accounts Receivable	-175.62	-14.17	1.87	-3.24	-2.09
Change in Inventory	-39.23	-72.88	-45.41	-10.7	-26.07
Change in Accounts Payable	100.99	-0.61	-	0.16	0.57
Change in Other Net Operating Assets	50.34	-41.98	44.53	-3.93	-1.38
Operating Cash Flow	-27.11	-120.86	3.8	-13.65	-27.18
Operating Cash Flow Growth	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Capital Expenditures	-0	-	-3.82	-0.36	-2.23
Investing Cash Flow	-0	-	-3.82	-0.36	-2.23

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Short-Term Debt Issued	-	-	-	-	5.18
Total Debt Issued	-	-	-	-	5.18
Short-Term Debt Repaid	-	-	-	-1.52	-
Total Debt Repaid	-	-	-	-1.52	-
Net Debt Issued (Repaid)	-	-	-	-1.52	5.18
Issuance of Common Stock	23.12	81.81	-	55	25.57
Other Financing Activities	-	-	-	-	-0.34
Financing Cash Flow	23.12	81.81	-	53.48	30.4

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Net Cash Flow	-4	-39.05	-0.02	39.47	1

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Free Cash Flow	-27.12	-120.86	-0.02	-14.01	-29.41
Free Cash Flow Growth	-	-	-	-	-
Free Cash Flow Margin	-2.84%	-13.17%	-0.01%	-3.79%	-52.90%
Free Cash Flow Per Share	-4.05	-20.02	-0.01	-5.57	-222.64
Levered Free Cash Flow	-30.81	-76.81	-47.44	-14.11	-
Unlevered Free Cash Flow	-30.76	-75.9	-46.03	-13.83	-

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Cash Interest Paid	-	-	-	-	0.31
Cash Income Tax Paid	-	-	-	-	0.51
Change in Working Capital	-63.52	-129.63	0.98	-17.7	-28.98

Data Source: S&P Global Market Intelligence Last updated: Oct 19, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 23, 2026

Data Sources Report a data error