Yaashvi Jewellers Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	182.85	115.18	19.61	7.11	4.38
Depreciation & Amortization	8.22	4.84	3.77	3	1.29
Other Amortization	0.08	-	0	-	-
Other Operating Activities	39.66	26.85	21.4	-0.02	-0.04
Change in Accounts Receivable	-147.16	49.53	-74.71	-1.05	6.52
Change in Inventory	-234.23	-316.42	-56.72	-15.21	-30.22
Change in Accounts Payable	4.69	0.44	-2.54	-6.98	5.51
Change in Other Net Operating Assets	-7.41	-171.11	11.68	-6.59	-0.6
Operating Cash Flow	-153.3	-290.68	-77.53	-19.74	-13.16
Capital Expenditures	-26.27	-8.19	-3.06	-14.89	-3.21
Other Investing Activities	15.93	2.25	0.01	-	-
Investing Cash Flow	-10.33	-5.94	-3.06	-14.89	-3.21
Short-Term Debt Issued	386.88	329.39	116.22	-	-
Long-Term Debt Issued	87.03	10.48	18.19	35.03	-
Total Debt Issued	473.91	339.87	134.41	35.03	-
Short-Term Debt Repaid	-230.92	-66.1	-55.87	-	-
Long-Term Debt Repaid	-20.5	-4.78	-0.12	-	-1.8
Total Debt Repaid	-251.42	-70.89	-55.98	-	-1.8
Net Debt Issued (Repaid)	222.49	268.98	78.43	35.03	-1.8
Issuance of Common Stock	10.47	41.19	34.2	5	-
Other Financing Activities	-55.86	-28.41	-18.97	-	-
Financing Cash Flow	177.11	281.76	93.66	40.03	-1.8
Net Cash Flow	13.48	-14.86	13.08	5.4	-18.17
Free Cash Flow	-179.56	-298.87	-80.59	-34.63	-16.37
Free Cash Flow Margin	-4.01%	-10.05%	-4.01%	-1.82%	-0.93%
Free Cash Flow Per Share	-14.56	-25.81	-8.10	-19.79	-9.36
Cash Interest Paid	49.25	23.23	18.97	-	-
Cash Income Tax Paid	68.62	39.85	4.86	2.43	1.61
Levered Free Cash Flow	-208.43	-152.6	-100.83	-35.83	-
Unlevered Free Cash Flow	-177.65	-138.08	-90.75	-29.74	-
Change in Working Capital	-384.11	-437.55	-122.3	-29.84	-18.79