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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	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	71.56	156.64	101.58	34.33	185.06	154.7
Depreciation & Amortization	100.37	95.07	91.33	73.19	62.48	52.02
Other Amortization	0.37	0.37	-	0.12	0.03	0.05
Loss (Gain) From Sale of Assets	-5.25	-	-	-	-0.19	-
Provision & Write-off of Bad Debts	15.72	0.51	13.33	-	-	-
Other Operating Activities	-178.53	81.35	126.12	61.23	9.74	19.57
Change in Accounts Receivable	4.42	-211.65	-317.44	-159.59	-84.54	-47.37
Change in Inventory	219.32	-70.68	-82.7	-181.07	-160.16	-103.4
Change in Accounts Payable	-96.63	82.78	123.69	-47.47	94.96	65.81
Change in Other Net Operating Assets	42.97	-66.7	86.36	-65.91	96.49	-92.94
Operating Cash Flow	174.33	67.69	142.28	-285.15	203.86	48.44
Operating Cash Flow Growth	-	-52.42%	-	-	320.89%	-
Capital Expenditures	-102.95	-129.25	-105.92	-363.62	-309.8	-196.26
Investment in Securities	-4.79	-7.91	-8.01	85.43	-1.46	58.27
Other Investing Activities	0.64	2.74	1.02	14.09	4.41	5.82
Investing Cash Flow	-95.01	-134.43	-112.91	-264.1	-252.78	-186.24
Short-Term Debt Issued	-	52.83	105.19	271.14	39.67	106.87
Long-Term Debt Issued	-	-	67.17	334.88	46.97	66.68
Total Debt Issued	84.4	52.83	172.36	606.03	86.64	173.55
Long-Term Debt Repaid	-	-325.04	-106.13	-	-	-
Net Debt Issued (Repaid)	10.86	-272.21	66.24	606.03	86.64	173.55
Issuance of Common Stock	-	503.54	-	-	-	0.74
Other Financing Activities	-68.14	-129.68	-100.14	-63.26	-31.43	-29.36
Financing Cash Flow	-57.27	101.65	-33.91	542.77	55.21	144.93
Net Cash Flow	22.05	34.92	-4.54	-6.49	6.29	7.13
Free Cash Flow	71.38	-61.56	36.36	-648.77	-105.94	-147.82
Free Cash Flow Margin	2.75%	-1.92%	1.33%	-37.20%	-5.68%	-10.26%
Free Cash Flow Per Share	3.25	-3.08	2.25	-40.17	-6.56	-9.15
Cash Interest Paid	68.08	80.45	100.14	63.26	31.43	29.36
Cash Income Tax Paid	41.5	58.17	11.22	12.13	61.42	62.46
Levered Free Cash Flow	316.6	-197.77	-92.88	-770.93	-133.41	-
Unlevered Free Cash Flow	356.08	-150.62	-33.33	-733.85	-116.83	-
Change in Working Capital	170.09	-266.24	-190.08	-454.03	-53.25	-177.9

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