Utssav CZ Gold Jewels 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	446.03	250.6	128.48	71.5	33.4	16.19
Depreciation & Amortization	9.27	6.68	5.91	5.44	4.34	3.2
Other Amortization	4.52	4.52	-	0.1	-	-
Loss (Gain) From Sale of Assets	0.5	6.04	-7.95	-13.06	-	-
Other Operating Activities	77.15	48.82	41.55	31.01	17.04	13.72
Change in Accounts Receivable	-694.52	-524.13	-252.56	-88.55	-12.18	-102.21
Change in Inventory	-774.46	-623.68	23.16	-47.61	-91.25	-55.05
Change in Accounts Payable	-104.15	18.74	-1.08	0.04	-0.83	-6.5
Change in Other Net Operating Assets	83.42	-79.25	130.65	-74.2	28.74	-13.81
Operating Cash Flow	-952.24	-891.65	68.16	-115.34	-20.74	-144.47
Capital Expenditures	-46.22	-44.15	-29.77	-7.5	-18	-0.54
Sale of Property, Plant & Equipment	-8.97	60.8	13.75	19.1	-	-
Investment in Securities	-	1	-	-	-	-
Other Investing Activities	11.65	10.46	5.47	1.25	-1.06	0.86
Investing Cash Flow	-43.54	28.12	-10.56	12.85	-19.06	0.32
Short-Term Debt Issued	-	523	279.88	159.31	92.41	156.24
Long-Term Debt Issued	-	51.48	-	-	-	-
Total Debt Issued	810	574.48	279.88	159.31	92.41	156.24
Long-Term Debt Repaid	-	-	-47.59	-22.91	-33.82	-3.27
Net Debt Issued (Repaid)	1,109	574.48	232.3	136.4	58.59	152.97
Issuance of Common Stock	73.26	665.1	-	-	-	-
Other Financing Activities	-44.54	-59.19	-46.89	-32.1	-18.19	-10.8
Financing Cash Flow	1,137	1,180	185.41	104.3	40.41	142.16
Miscellaneous Cash Flow Adjustments	0	0	-0	0	-0	-
Net Cash Flow	141.7	316.86	243.01	1.82	0.61	-1.99
Free Cash Flow	-998.46	-935.8	38.39	-122.84	-38.73	-145.01
Free Cash Flow Margin	-11.93%	-14.48%	1.13%	-5.16%	-3.14%	-12.06%
Free Cash Flow Per Share	-40.62	-43.44	2.29	-7.31	-2.31	-8.63
Cash Interest Paid	91.72	59.19	46.89	32.1	18.19	10.8
Cash Income Tax Paid	139.81	79.9	42.45	24.23	9.22	3.79
Levered Free Cash Flow	-1,200	-1,041	-24.25	-158.64	-62.05	-
Unlevered Free Cash Flow	-1,142	-1,004	5.47	-138.22	-50.68	-
Change in Working Capital	-1,490	-1,208	-99.83	-210.33	-75.52	-177.57

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