Cash flow is the net amount of cash and cash-equivalents being transferred into and out of a business. At the most fundamental level, a company’s ability to create value for shareholders is determined by its ability to generate positive cash flows, or more specifically, maximize long-term free cash flow (FCF).

## LYPSAGEMS Free Cash Flow Analysis

Free cash flow, a measure commonly used by analysts to assess a company's profitability, represents the cash a company generates after accounting for cash outflows to support operations and maintain its capital assets.

The Free Cash Flow is calculated using a number of methods including using Operating Cash Flow. Following is the formula to calculate Free Cash Flow based on Operating Cash Flow.

`Free Cash Flow = Operating Cash Flow - Capital Expenditures`

Using above formula to calculate Free Cash Flow for Lypsa Gems & Jewellery Limited (LYPSAGEMS), the free cash flow value is 73.10M.

All amounts in INR

Operating Cash
73.1M
Capital Expenditure
-
Free Cash Flow
73.10M

Lypsa Gems & Jewellery Limited has a positive free cash flow as per the latest annual Cash flow statement released by the company. Positive free cash flow is cruscial for the financial health of a company, which can be used to pay dividends, expand operations, and deleverage its balance sheet (i.e., reduce debt).

## LYPSAGEMS Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Lypsa Gems & Jewellery Limited (NSE:LYPSAGEMS).

31 Mar 202231 Mar 202131 Mar 202031 Mar 2019
Net Income-861k-259.15M-217.95M144.17M
Depreciation2.73M3.36M3.42M3.42M
Change To Netincome25.58M-17.78M101.02M101.02M
Change To Account Receivables68.74M229.05M521.87M521.87M
Change To Liabilities-35.44M70.18M-393.5M
Change To Inventory14.71M-21.2M3.9M3.9M
Change To Operating Activities-2.35M-6.5M39.8M39.8M
Total Cash From Operating Activities73.1M-2.04M58.56M58.56M
Net Borrowings-72.19M-19k-59.33M-59.33M
Total Cash From Financing Activities-72.19M-19k-59.33M-59.33M
Change In Cash910k-14k-769k-769k