Esprit Stones Limited (NSE:ESPRIT)
India · Delayed Price · Currency is INR 65.75
-1.75 (-2.59%)
At close: Aug 25, 2026
Esprit Stones Cash Flow Statement
Financials in millions INR. Fiscal year is April - March.
Millions INR. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Income | -26.16 | 156.64 | 101.58 | 34.33 | 185.06 |
Depreciation & Amortization | 96.93 | 95.07 | 91.33 | 73.19 | 62.48 |
Other Amortization | - | 0.37 | - | 0.12 | 0.03 |
Loss (Gain) From Sale of Assets | -5.32 | - | - | - | -0.19 |
Provision & Write-off of Bad Debts | 19.46 | 0.51 | 13.33 | - | - |
Other Operating Activities | -197.96 | 81.35 | 126.12 | 61.23 | 9.74 |
Change in Accounts Receivable | -0.45 | -211.65 | -317.44 | -159.59 | -84.54 |
Change in Inventory | 61.32 | -70.68 | -82.7 | -181.07 | -160.16 |
Change in Accounts Payable | 36.5 | 82.78 | 123.69 | -47.47 | 94.96 |
Change in Other Net Operating Assets | 135.68 | -66.7 | 86.36 | -65.91 | 96.49 |
Operating Cash Flow | 120 | 67.69 | 142.28 | -285.15 | 203.86 |
Operating Cash Flow Growth | 77.28% | -52.42% | - | - | 320.89% |
Investing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Capital Expenditures | -60.45 | -129.25 | -105.92 | -363.62 | -309.8 |
Divestitures | 12.09 | - | - | - | - |
Investment in Securities | 0.58 | -7.91 | -8.01 | 85.43 | -1.46 |
Other Investing Activities | 8.03 | 2.74 | 1.02 | 14.09 | 4.41 |
Investing Cash Flow | -39.75 | -134.43 | -112.91 | -264.1 | -252.78 |
Financing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Short-Term Debt Issued | - | 52.83 | 105.19 | 271.14 | 39.67 |
Long-Term Debt Issued | 81.79 | - | 67.17 | 334.88 | 46.97 |
Total Debt Issued | 81.79 | 52.83 | 172.36 | 606.03 | 86.64 |
Short-Term Debt Repaid | -81.67 | - | - | - | - |
Long-Term Debt Repaid | -66.19 | -325.04 | -106.13 | - | - |
Total Debt Repaid | -147.85 | -325.04 | -106.13 | - | - |
Net Debt Issued (Repaid) | -66.07 | -272.21 | 66.24 | 606.03 | 86.64 |
Issuance of Common Stock | - | 503.54 | - | - | - |
Other Financing Activities | -48.18 | -129.68 | -100.14 | -63.26 | -31.43 |
Financing Cash Flow | -114.25 | 101.65 | -33.91 | 542.77 | 55.21 |
Net Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Cash Flow | -34 | 34.92 | -4.54 | -6.49 | 6.29 |
Free Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Free Cash Flow | 59.56 | -61.56 | 36.36 | -648.77 | -105.94 |
Free Cash Flow Growth | - | - | - | - | - |
Free Cash Flow Margin | 3.45% | -1.92% | 1.33% | -37.20% | -5.68% |
Free Cash Flow Per Share | 2.71 | -3.08 | 2.25 | -40.17 | -6.56 |
Levered Free Cash Flow | 344.43 | -197.77 | -92.88 | -770.93 | -133.41 |
Unlevered Free Cash Flow | 375.15 | -150.62 | -33.33 | -733.85 | -116.83 |
Additional Metrics
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash Interest Paid | 49.38 | 80.45 | 100.14 | 63.26 | 31.43 |
Cash Income Tax Paid | 10.67 | 58.17 | 11.22 | 12.13 | 61.42 |
Change in Working Capital | 233.05 | -266.24 | -190.08 | -454.03 | -53.25 |