Divine Hira Jewellers Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024
Net Income	61.79	55.56	14.83
Depreciation & Amortization	0.71	0.53	0.34
Other Operating Activities	19.89	19.39	14.13
Change in Accounts Receivable	-456.76	50.88	-26.65
Change in Inventory	-13.2	-113.92	-15.9
Change in Accounts Payable	53.01	0.03	-1.47
Change in Other Net Operating Assets	-0.81	-4.92	0.3
Operating Cash Flow	-335.38	7.53	-14.41
Capital Expenditures	-1.05	-2.74	-0.26
Investing Cash Flow	-1.54	-2.74	-0.26
Long-Term Debt Issued	-	6.69	45.59
Net Debt Issued (Repaid)	70.53	6.69	45.59
Issuance of Common Stock	280.67	280.67	-
Other Financing Activities	-13.67	-14.79	-13.76
Financing Cash Flow	337.54	272.58	31.84
Net Cash Flow	0.63	277.38	17.16
Free Cash Flow	-336.42	4.8	-14.68
Free Cash Flow Margin	-4.65%	0.13%	-0.80%
Free Cash Flow Per Share	-41.48	0.50	-1.54
Cash Interest Paid	13.66	14.79	13.76
Cash Income Tax Paid	20.35	18.7	4.73
Levered Free Cash Flow	-	-20.25	-
Unlevered Free Cash Flow	-	-11	-
Change in Working Capital	-417.76	-67.94	-43.72

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