Esprit Stones Cash Flow Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	111.86	101.58	34.33	185.06	154.7
Depreciation & Amortization	92.11	91.08	73.19	62.48	52.02
Other Amortization	0.13	0.25	0.12	0.03	0.05
Loss (Gain) From Sale of Assets	-	-	-	-0.19	-
Provision & Write-off of Bad Debts	8.7	13.33	-	-	-
Other Operating Activities	99.29	126.12	61.23	9.74	19.57
Change in Accounts Receivable	-284.54	-317.44	-159.59	-84.54	-47.37
Change in Inventory	-152.92	-82.7	-181.07	-160.16	-103.4
Change in Accounts Payable	144.2	123.69	-47.47	94.96	65.81
Change in Other Net Operating Assets	-26.67	86.36	-65.91	96.49	-92.94
Operating Cash Flow	-7.84	142.28	-285.15	203.86	48.44
Operating Cash Flow Growth	-	-	-	320.89%	-
Capital Expenditures	-87.86	-105.92	-363.62	-309.8	-196.26
Investment in Securities	-42.29	-8.01	85.43	-1.46	58.27
Other Investing Activities	3.17	1.02	14.09	4.41	5.82
Investing Cash Flow	-126.98	-112.91	-264.1	-252.78	-186.24
Short-Term Debt Issued	-	105.19	271.14	39.67	106.87
Long-Term Debt Issued	-	67.17	334.88	46.97	66.68
Total Debt Issued	82.27	172.36	606.03	86.64	173.55
Long-Term Debt Repaid	-	-106.13	-	-	-
Net Debt Issued (Repaid)	-258.51	66.24	606.03	86.64	173.55
Issuance of Common Stock	503.54	-	-	-	0.74
Other Financing Activities	-137.84	-100.14	-63.26	-31.43	-29.36
Financing Cash Flow	107.19	-33.91	542.77	55.21	144.93
Net Cash Flow	-27.62	-4.54	-6.49	6.29	7.13
Free Cash Flow	-95.7	36.36	-648.77	-105.94	-147.82
Free Cash Flow Margin	-3.31%	1.33%	-37.20%	-5.68%	-10.26%
Free Cash Flow Per Share	-5.59	2.25	-40.17	-6.56	-9.15
Cash Interest Paid	88.67	100.14	63.26	31.43	29.36
Cash Income Tax Paid	36.6	11.22	12.13	61.42	62.46
Levered Free Cash Flow	-	-88.74	-770.93	-133.41	-
Unlevered Free Cash Flow	-	-34.15	-733.85	-116.83	-
Change in Working Capital	-319.93	-190.08	-454.03	-53.25	-177.9

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.