Blue Diamonds Jewellery Worldwide PLC (COSE:BLUE.N0000)

COSE:BLUE.N0000 Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Net Income	-85.72	-88.24	-17.75	-41.53	-1.8	-26.44
Depreciation & Amortization	5.66	5.46	2.69	2.48	2.47	2.63
Loss (Gain) From Sale of Investments	-	-	-	-	-	0.11
Provision & Write-off of Bad Debts	-	-	-0.26	-	-	3.25
Other Operating Activities	-0.66	-2.6	-5.47	6.86	-5.7	-14.66
Change in Accounts Receivable	-38.27	-26.26	-12.78	-2.25	-0.74	-1.33
Change in Inventory	1.49	-6.09	7.9	16.27	19.98	7.79
Change in Accounts Payable	-3.51	-2.36	5.81	3.6	4.39	15.49
Change in Other Net Operating Assets	4.24	0.17	-	-	-	-0.13
Operating Cash Flow	-116.78	-119.92	-19.87	-14.57	18.61	-13.29
Capital Expenditures	-5.66	-28.17	-0.07	-0.53	-0.43	-
Other Investing Activities	4.06	4.06	0	0	0.02	52.62
Investing Cash Flow	-1.6	-24.11	0.35	-0.19	0.18	52.62
Long-Term Debt Issued	-	-	-	3.82	3.17	4.27
Long-Term Debt Repaid	-	-2.28	-2.51	-4.57	-9.07	-19.26
Net Debt Issued (Repaid)	-1.61	-2.28	-2.51	-0.74	-5.9	-14.99
Issuance of Common Stock	-	125.26	25.52	-	-	-
Financing Cash Flow	-1.61	122.98	23.01	-0.74	-5.9	-14.99
Net Cash Flow	-119.99	-21.05	3.49	-15.5	12.89	24.35
Free Cash Flow	-122.44	-148.09	-19.94	-15.1	18.18	-13.29
Free Cash Flow Margin	-585.30%	-689.13%	-46.10%	-53.69%	12.25%	-34.86%
Free Cash Flow Per Share	-0.12	-0.17	-0.04	-0.04	0.04	-0.03
Cash Interest Paid	0.87	0.91	3.48	1.53	2.02	9.49
Levered Free Cash Flow	-92.99	-114.34	-14.36	-12.65	17.07	-12.79
Unlevered Free Cash Flow	-90.35	-111.64	-11.61	-11.51	18.33	-6.48
Change in Net Working Capital	36.87	33.95	-1.91	-14.39	-15.96	-10.97

Updated Aug 22, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.