SMR Jewels Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	104.12	38.45	9.09	0.15	0.55
Depreciation & Amortization	0.54	0.41	0.26	0.17	0.05
Other Operating Activities	23.07	19.34	9.82	4.01	3.05
Change in Accounts Receivable	-35.99	16.69	36.7	-43.09	-32.62
Change in Inventory	-138.52	33.53	-82.81	8.36	-12.79
Change in Accounts Payable	10.42	-77.71	14.62	39.76	31.8
Change in Other Net Operating Assets	48.88	-41.31	-1.36	-	-
Operating Cash Flow	12.54	-10.6	-13.67	9.36	-9.96
Capital Expenditures	-0.6	-0.8	-0.24	-0.64	-0.44
Other Investing Activities	-	-	-	-	0
Investing Cash Flow	-0.6	-0.8	-0.24	-0.64	-0.44
Short-Term Debt Issued	-	4.51	-	30.94	-
Long-Term Debt Issued	20.24	8.7	45.04	-	13.64
Total Debt Issued	20.24	13.2	45.04	30.94	13.64
Short-Term Debt Repaid	-11.06	-	-23.67	-	-
Long-Term Debt Repaid	-	-	-	-31.09	-
Total Debt Repaid	-11.06	-	-23.67	-31.09	-
Net Debt Issued (Repaid)	9.18	13.2	21.37	-0.15	13.64
Issuance of Common Stock	88.44	-	-	-	-
Other Financing Activities	-8.12	-6.22	-7.17	-4.02	-3.05
Financing Cash Flow	89.51	6.98	14.2	-4.16	10.6
Net Cash Flow	101.45	-4.42	0.29	4.55	0.19
Free Cash Flow	11.94	-11.4	-13.9	8.72	-10.4
Free Cash Flow Margin	0.45%	-0.92%	-2.06%	1.15%	-2.20%
Free Cash Flow Per Share	0.81	-0.78	-0.95	0.72	-0.86
Cash Interest Paid	8.12	6.22	7.17	4.02	3.05
Cash Income Tax Paid	21.75	1.02	0.44	0.06	-
Levered Free Cash Flow	-12.76	-25.29	-64.08	49.22	-9.49
Unlevered Free Cash Flow	-6.46	-20.27	-60.74	51.72	-7.58
Change in Working Capital	-115.2	-68.8	-32.84	5.03	-13.61