Divine Hira Jewellers Limited (NSE:DIVINEHIRA)

Divine Hira Jewellers Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024
Net Income	71.26	55.56	14.83
Depreciation & Amortization	0.84	0.53	0.34
Loss (Gain) From Sale of Assets	-0.18	-	-
Other Operating Activities	18.12	19.39	14.13
Change in Accounts Receivable	-556.75	50.88	-26.65
Change in Inventory	103.89	-113.92	-15.9
Change in Accounts Payable	55.89	0.03	-1.47
Change in Other Net Operating Assets	-10.48	-4.92	0.3
Operating Cash Flow	-317.39	7.53	-14.41
Capital Expenditures	-3.01	-2.74	-0.26
Sale of Property, Plant & Equipment	0.52	-	-
Investing Cash Flow	-2.49	-2.74	-0.26
Long-Term Debt Issued	39.81	6.69	45.59
Net Debt Issued (Repaid)	39.81	6.69	45.59
Issuance of Common Stock	-	280.67	-
Other Financing Activities	-14.56	-14.79	-13.76
Financing Cash Flow	25.25	272.58	31.84
Net Cash Flow	-294.62	277.38	17.16
Free Cash Flow	-320.39	4.8	-14.68
Free Cash Flow Margin	-3.62%	0.13%	-0.80%
Free Cash Flow Per Share	-24.55	0.50	-1.54
Cash Interest Paid	-	14.79	13.76
Cash Income Tax Paid	-	18.7	4.73
Levered Free Cash Flow	-346.46	-20.25	-
Unlevered Free Cash Flow	-337.36	-11	-
Change in Working Capital	-407.43	-67.94	-43.72

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