Divine Hira 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
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 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