Cash flow Mini Diamonds India Limited

Equities

MINID6

INE281E01028

Apparel & Accessories

Market Closed - Bombay S.E. Other stock markets 03:30:54 23/01/2026 pm IST			5-day change	1st Jan Change
23.31 ^INR	-0.04%		-5.78%	-0.81%

14/01	Mini Diamonds (India) secures 140 million rupees order	RE
14/01	Mini Diamonds Limited Secures Another Significant Domestic Order of INR 140 Million from A Mumbai Based Client	CI

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Published financial data: MINI DIAMONDS INDIA LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	21Cr	91Cr	169.52Cr	245.58Cr	405.67Cr
Other Revenues, Total	-	-	-	-	-
Total Revenues	21Cr	91Cr	169.52Cr	245.58Cr	405.67Cr
Cost of Goods Sold, Total	19Cr	88Cr	163.61Cr	237.31Cr	388.61Cr
Gross Profit	1.95Cr	2.53Cr	5.91Cr	8.27Cr	17Cr
Selling General & Admin Expenses, Total	53.36L	39.92L	67.02L	78.61L	78.37L
Provision for Bad Debts	-	-	-	-	1.56Cr
Depreciation & Amortization - (IS)	6L	6L	46.95L	43.84L	42.32L
Other Operating Expenses	1.21Cr	1.84Cr	4.06Cr	5Cr	9.2Cr
Other Operating Expenses, Total	1.8Cr	2.3Cr	5.2Cr	6.22Cr	12Cr
Operating Income	15.24L	23.76L	70.76L	2.04Cr	5.09Cr
Interest Expense, Total	-24.18T	-6.81T	-11.34L	-	-44T
Interest And Investment Income	1.57T	1.72T	34.15T	10.97L	35.31L
Net Interest Expenses	-22.61T	-5.09T	-11L	10.97L	34.87L
Other Non Operating Income (Expenses)	-45.09T	-2L	-5L	-3L	-9L
EBT, Excl. Unusual Items	14.56L	22.16L	54.47L	2.13Cr	5.35Cr
EBT, Incl. Unusual Items	14.56L	22.16L	54.47L	2.13Cr	5.35Cr
Income Tax Expense	35.56T	80.36T	-2L	-2L	2.05Cr
Earnings From Continuing Operations	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Net Income to Company	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Net Income - (IS)	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Net Income to Common Incl Extra Items	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Net Income to Common Excl. Extra Items	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Per Share Items
Net EPS - Basic	0.08	0.12	0.33	1.2	0.28
Basic EPS - Continuing Operations	0.08	0.12	0.33	1.2	0.28
Basic Weighted Average Shares Outstanding	1.73Cr	1.72Cr	1.73Cr	1.78Cr	-
Net EPS - Diluted	0.08	0.12	0.33	1.2	0.28
Diluted EPS - Continuing Operations	0.08	0.12	0.33	1.2	0.28
Diluted Weighted Average Shares Outstanding	1.73Cr	1.72Cr	1.73Cr	1.78Cr	-
Normalized Basic EPS	0.05	0.08	0.2	0.75	0.28
Normalized Diluted EPS	0.05	0.08	0.2	0.75	0.28
Supplemental Items
EBITDA	20.8L	29.4L	1.18Cr	2.48Cr	5.5Cr
EBITA	15.24L	23.76L	70.76L	2.04Cr	5.09Cr
EBIT	15.24L	23.76L	70.76L	2.04Cr	5.09Cr
EBITDAR	44.99L	30.55L	1.32Cr	2.63Cr	5.55Cr
Total Revenues (As Reported)	21Cr	91Cr	169.52Cr	245.69Cr	406.02Cr
Effective Tax Rate - (Ratio)	2.44	3.63	-3.53	-0.9	38.35
Total Current Taxes	-	-	-	-	1.79Cr
Total Deferred Taxes	35.56T	80.36T	-2L	-2L	-36.93L
Normalized Net Income	9L	13.85L	34.04L	1.33Cr	3.34Cr
Interest on Long-Term Debt	22.84T	-	-	-	438.75Cr
Supplemental Operating Expense Items
Advertising Expense	-	-	5L	1L	-
Selling and Marketing Expenses	-	-	5L	1L	-
Net Rental Expense, Total	24.18L	1L	14.38L	14.54L	6L
Imputed Operating Lease Interest Expense	6.67T	129	2L	-	2.28T
Imputed Operating Lease Depreciation	24.12L	1L	12.85L	-	5L
Maintenance & Repair Expenses, Total	-	-	2L	6L	-

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	7L	41.51L	22.64L	1.82Cr	2.39Cr
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	7L	41.51L	22.64L	1.82Cr	2.39Cr
Accounts Receivable, Total	40Cr	59Cr	94Cr	146.36Cr	154.45Cr
Other Receivables	27.93L	27.37L	39.58L	-	-
Notes Receivable	3.66Cr	5.9Cr	3.06Cr	6.39Cr	13Cr
Total Receivables	44Cr	65Cr	98Cr	152.74Cr	167.03Cr
Inventory	7.53Cr	26Cr	22Cr	20Cr	38Cr
Prepaid Expenses	20.92T	9.5T	9.38T	-	-
Deferred Tax Assets Current	3L	2L	4L	6L	42.92L
Other Current Assets, Total	3L	5L	11.85L	1L	7L
Total Current Assets	52Cr	91Cr	119.99Cr	174.16Cr	208.02Cr
Gross Property Plant And Equipment	1.76Cr	2.07Cr	4.64Cr	4.43Cr	4.87Cr
Accumulated Depreciation	-1.49Cr	-1.54Cr	-2.01Cr	-2.26Cr	-2.68Cr
Net Property Plant And Equipment	27.33L	52.33L	2.62Cr	2.17Cr	2.2Cr
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	4L	8L	8L	6L	2L
Total Assets	52Cr	92Cr	122.7Cr	176.38Cr	210.23Cr
Liabilities
Accounts Payable, Total	39Cr	80Cr	99Cr	149.63Cr	138.22Cr
Accrued Expenses, Total	1.86Cr	2.19Cr	3.82Cr	-	-
Short-term Borrowings	5.86Cr	3.82Cr	13Cr	15Cr	2.39Cr
Current Portion of Leases	-	-	-	-	4L
Current Income Taxes Payable	-	-	-	-	1.79Cr
Other Current Liabilities	3L	12.85L	16.95L	3.51Cr	5.13Cr
Total Current Liabilities	47Cr	86Cr	116.39Cr	167.71Cr	147.56Cr
Long-Term Leases	-	-	-	-	4L
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	1	-	-1	-	1T
Total Liabilities	47Cr	86Cr	116.39Cr	167.71Cr	147.6Cr
Common Stock, Total	3.45Cr	3.45Cr	3.45Cr	3.57Cr	24Cr
Retained Earnings	2.26Cr	2.3Cr	2.86Cr	5.1Cr	39Cr
Comprehensive Income and Other	-	10	12	-	-
Total Common Equity	5.71Cr	5.75Cr	6.31Cr	8.67Cr	63Cr
Minority Interest	-	-	-	-	25T
Total Equity	5.71Cr	5.75Cr	6.31Cr	8.67Cr	63Cr
Total Liabilities And Equity	52Cr	92Cr	122.7Cr	176.38Cr	210.23Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.72Cr	1.72Cr	1.72Cr	1.78Cr	12Cr
ECS Total Common Shares Outstanding	1.72Cr	1.72Cr	1.72Cr	1.78Cr	12Cr
Book Value / Share	3.31	3.33	3.66	4.86	5.31
Tangible Book Value	5.71Cr	5.75Cr	6.31Cr	8.67Cr	63Cr
Tangible Book Value Per Share	3.31	3.33	3.66	4.86	5.31
Total Debt	5.86Cr	3.82Cr	13Cr	15Cr	2.47Cr
Net Debt	5.78Cr	3.41Cr	13Cr	13Cr	8L
Debt Equivalent Oper. Leases	1.93Cr	9L	1.15Cr	1.16Cr	44.08L
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	25T
Account Code - Inventory Valuation	3	3	3	6	6
Inventories - Raw Materials, Total	1.98Cr	21Cr	16Cr	6.7Cr	9.08Cr
Inventories - Finished Goods, Total	5.56Cr	4.26Cr	5.68Cr	13Cr	29Cr
Buildings, Total	10.54L	10.54L	1.41Cr	1.41Cr	-
Machinery, Total	1.65Cr	1.96Cr	3.23Cr	3.02Cr	1.07Cr
Full Time Employees	-	-	-	6	8
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	1.56Cr

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	14.21L	21.36L	56.39L	2.15Cr	3.3Cr
Depreciation & Amortization - CF	6L	6L	46.95L	43.84L	42.32L
Depreciation & Amortization, Total	6L	6L	46.95L	43.84L	42.32L
Other Operating Activities, Total	92.39T	-16.89L	9L	-12.88L	-62.91L
Change In Accounts Receivable	14Cr	-19Cr	-35Cr	-52Cr	-8.09Cr
Change In Inventories	-6.72Cr	-18Cr	3.62Cr	2.55Cr	-19Cr
Change in Other Net Operating Assets	-5.1Cr	39Cr	23Cr	47Cr	-14Cr
Cash from Operations	2.14Cr	2.73Cr	-6.91Cr	-11.94L	-38Cr
Capital Expenditure	-	-30.63L	-2.57Cr	-5L	-44.76L
Sale of Property, Plant, and Equipment	-	-	-	6L	-
Cash Acquisitions	-	-	-	-	25T
Net (Increase) Decrease in Loans Originated / Sold - Investing	28.4T	-5L	-	3L	4L
Other Investing Activities, Total	1.58T	1.72T	34.15T	10.95L	35.38L
Cash from Investing	29.98T	-35.13L	-2.57Cr	15.18L	-5L
Short Term Debt Issued, Total	-	-	9.4Cr	1.35Cr	-
Total Debt Issued	-	-	9.4Cr	1.35Cr	-
Short Term Debt Repaid, Total	-2.27Cr	-2.03Cr	-	-	-12Cr
Total Debt Repaid	-2.27Cr	-2.03Cr	-	-	-12Cr
Issuance of Common Stock	-	-	-	21.07L	51Cr
Other Financing Activities, Total	-22.84T	-6.81T	-11.34L	-	-9L
Cash from Financing	-2.27Cr	-2.04Cr	9.29Cr	1.56Cr	38Cr
Miscellaneous Cash Flow Adjustments	-	-	1	-	-
Net Change in Cash	-12.29L	34.3L	-18.87L	1.59Cr	57.41L
Supplemental Items
Cash Interest Paid	22.84T	6.81T	11.34L	-	9L
Cash Income Tax Paid (Refund)	-	-	-	-	2.42Cr
Levered Free Cash Flow	1.97Cr	2.53Cr	-9.79Cr	-92.45L	-38Cr
Unlevered Free Cash Flow	1.97Cr	2.54Cr	-9.71Cr	-92.45L	-38Cr
Change In Net Working Capital	-1.82Cr	-2.64Cr	8.06Cr	2.6Cr	41Cr
Net Debt Issued / Repaid	-2.27Cr	-2.03Cr	9.4Cr	1.35Cr	-12Cr

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.17	0.21	0.41	0.85	1.65
Return on Total Capital	0.76	1.41	3.04	5.97	7.2
Return On Equity %	2.55	3.73	9.35	28.67	9.25
Return on Common Equity	2.55	3.73	9.35	28.67	9.25
Margin Analysis
Gross Profit Margin %	9.45	2.8	3.49	3.37	4.2
SG&A Margin	2.59	0.44	0.4	0.32	0.19
EBITDA Margin %	1.01	0.32	0.69	1.01	1.35
EBITA Margin %	0.74	0.26	0.42	0.83	1.26
EBIT Margin %	0.74	0.26	0.42	0.83	1.26
Income From Continuing Operations Margin %	0.69	0.24	0.33	0.87	0.81
Net Income Margin %	0.69	0.24	0.33	0.87	0.81
Net Avail. For Common Margin %	0.69	0.24	0.33	0.87	0.81
Normalized Net Income Margin	0.44	0.15	0.2	0.54	0.82
Levered Free Cash Flow Margin	9.56	2.8	-5.77	-0.38	-9.4
Unlevered Free Cash Flow Margin	9.57	2.8	-5.73	-0.38	-9.4
Asset Turnover
Asset Turnover	0.37	1.26	1.58	1.64	2.1
Fixed Assets Turnover	68.45	227.68	107.7	102.42	185.81
Receivables Turnover (Average Receivables)	0.44	1.82	2.21	2.04	2.7
Inventory Turnover (Average Inventory)	4.47	5.3	6.85	11.41	13.49
Short Term Liquidity
Current Ratio	1.12	1.06	1.03	1.04	1.41
Quick Ratio	0.87	0.69	0.81	0.88	1.06
Operating Cash Flow to Current Liabilities	0.05	0.03	-0.06	-0	-0.26
Days Sales Outstanding (Average Receivables)	838.33	200.26	164.86	179.17	135.33
Days Outstanding Inventory (Average Inventory)	81.61	68.81	53.3	32.08	27.06
Average Days Payable Outstanding	579.22	204.35	204.54	193.95	129.01
Cash Conversion Cycle (Average Days)	340.72	64.71	13.61	17.3	33.37
Long Term Solvency
Total Debt/Equity	102.54	66.48	209.57	168.12	3.94
Total Debt / Total Capital	50.63	39.93	67.7	62.7	3.79
LT Debt/Equity	-	-	-	-	0.07
Long-Term Debt / Total Capital	-	-	-	-	0.06
Total Liabilities / Total Assets	89.09	93.76	94.86	95.09	70.21
EBIT / Interest Expense	63.04	349.12	6.24	-	1.16T
EBITDA / Interest Expense	86.04	431.87	10.38	-	1.25T
(EBITDA - Capex) / Interest Expense	86.04	-18.18	-12.29	-	1.15T
Total Debt / EBITDA	28.15	13	11.24	5.87	0.45
Net Debt / EBITDA	27.8	11.58	11.04	5.14	0.01
Total Debt / (EBITDA - Capex)	28.15	-308.7	-9.49	5.98	0.49
Net Debt / (EBITDA - Capex)	27.8	-275.16	-9.33	5.23	0.02
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-63.45	340.03	86.93	44.87	65.19
Gross Profit, 1 Yr. Growth %	-58.21	30.14	133.34	42.35	106.3
EBITDA, 1 Yr. Growth %	-130.12	41.4	300.42	110.94	121.3
EBITA, 1 Yr. Growth %	-120.01	56.06	197.75	188.95	149.03
EBIT, 1 Yr. Growth %	-120.01	56.06	197.75	188.95	149.03
Earnings From Cont. Operations, 1 Yr. Growth %	-114.77	50.34	163.98	280.72	53.67
Net Income, 1 Yr. Growth %	-114.77	50.34	163.98	280.72	53.67
Normalized Net Income, 1 Yr. Growth %	-115.74	52.18	145.74	290.62	151.51
Diluted EPS Before Extra, 1 Yr. Growth %	-114.7	51.22	162.9	268.03	-76.73
Accounts Receivable, 1 Yr. Growth %	-25.38	45.97	59.31	55.58	5.53
Inventory, 1 Yr. Growth %	828.87	241.12	-14.09	-11.57	95.12
Net Property, Plant and Equip., 1 Yr. Growth %	-16.91	91.49	401.54	-17.28	1.12
Total Assets, 1 Yr. Growth %	-9.34	75.4	33.34	43.75	19.19
Tangible Book Value, 1 Yr. Growth %	4.79	0.63	9.81	37.36	622.5
Common Equity, 1 Yr. Growth %	4.79	0.63	9.81	37.36	622.5
Cash From Operations, 1 Yr. Growth %	-54.13	27.37	-353.22	-98.27	31.52T
Capital Expenditures, 1 Yr. Growth %	-	-	739.16	-98.23	881.58
Levered Free Cash Flow, 1 Yr. Growth %	-59.75	28.66	-486.05	-90.55	4.03T
Unlevered Free Cash Flow, 1 Yr. Growth %	-60.55	28.59	-483.19	-90.48	4.03T
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-56.98	26.82	186.8	64.56	54.7
Gross Profit, 2 Yr. CAGR %	-37.87	-26.25	74.18	80.68	71.37
EBITDA, 2 Yr. CAGR %	-53.37	-34.76	137.95	190.63	116.06
EBITA, 2 Yr. CAGR %	-57.45	-44.15	115.56	193.32	168.25
EBIT, 2 Yr. CAGR %	-57.45	-44.15	115.56	193.32	168.25
Earnings From Cont. Operations, 2 Yr. CAGR %	-65.01	-52.89	99.21	217.03	141.88
Net Income, 2 Yr. CAGR %	-65.01	-52.89	99.21	217.03	141.88
Normalized Net Income, 2 Yr. CAGR %	-62.87	-51.06	93.38	209.83	213.44
Diluted EPS Before Extra, 2 Yr. CAGR %	-65.07	-52.86	99.39	211.48	-7.45
Accounts Receivable, 2 Yr. CAGR %	-24.22	4.37	52.49	57.43	28.13
Inventory, 2 Yr. CAGR %	-38.39	462.9	71.19	-12.84	31.35
Net Property, Plant and Equip., 2 Yr. CAGR %	-17.35	26.14	209.9	103.68	-8.54
Total Assets, 2 Yr. CAGR %	-24.4	26.22	52.93	38.45	30.9
Tangible Book Value, 2 Yr. CAGR %	-5.63	2.69	5.12	22.82	215.03
Common Equity, 2 Yr. CAGR %	-5.63	2.69	5.12	22.82	215.03
Cash From Operations, 2 Yr. CAGR %	-46.67	-23.56	79.59	-79.09	133.7
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-61.42	-58.27
Levered Free Cash Flow, 2 Yr. CAGR %	-53.75	-28.04	122.87	-39.61	97.43
Unlevered Free Cash Flow, 2 Yr. CAGR %	-56.27	-28.77	121.98	-39.61	98.14
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-44.76	-6.61	44.33	128.41	64.77
Gross Profit, 3 Yr. CAGR %	-40.41	-20.5	8.24	61.91	88.84
EBITDA, 3 Yr. CAGR %	-56.18	-32.52	19.45	128.58	165.39
EBITA, 3 Yr. CAGR %	-59.62	-34.4	-2.43	137.68	177.74
EBIT, 3 Yr. CAGR %	-59.62	-34.4	-2.43	137.68	177.74
Earnings From Cont. Operations, 3 Yr. CAGR %	-22.33	-43.11	-16.32	147.22	149.04
Net Income, 3 Yr. CAGR %	-22.33	-43.11	-16.32	147.22	149.04
Normalized Net Income, 3 Yr. CAGR %	-24.6	-40.58	-16.2	144.46	189.03
Diluted EPS Before Extra, 3 Yr. CAGR %	-22.48	-43.07	-16.4	144.81	31.19
Accounts Receivable, 3 Yr. CAGR %	-21.32	-5.71	20.17	53.51	37.78
Inventory, 3 Yr. CAGR %	-43.9	9	200.82	37.36	14.02
Net Property, Plant and Equip., 3 Yr. CAGR %	-53.95	9.36	99.83	99.53	61.28
Total Assets, 3 Yr. CAGR %	-26.02	0.15	28.55	49.81	31.71
Tangible Book Value, 3 Yr. CAGR %	-8.98	-3.59	5.01	14.93	121.71
Common Equity, 3 Yr. CAGR %	-8.98	-3.59	5.01	14.93	121.71
Cash From Operations, 3 Yr. CAGR %	-25.11	-28.72	13.95	-61.81	140.03
Capital Expenditures, 3 Yr. CAGR %	-	207.85	-	-	13.47
Levered Free Cash Flow, 3 Yr. CAGR %	-13.29	-34.95	25.97	-22.29	146.88
Unlevered Free Cash Flow, 3 Yr. CAGR %	-22	-37.35	24.81	-22.31	146.86
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-30.76	-6.63	6.75	17.14	48.39
Gross Profit, 5 Yr. CAGR %	-26.4	-23.87	-8.48	10.38	29.62
EBITDA, 5 Yr. CAGR %	-40.63	-36.45	-13.8	21.01	51.4
EBITA, 5 Yr. CAGR %	-43.52	-38.26	-21.11	19.42	46.22
EBIT, 5 Yr. CAGR %	-43.52	-38.26	-21.11	19.42	46.22
Earnings From Cont. Operations, 5 Yr. CAGR %	-22.58	-7.21	13.21	13.09	27.94
Net Income, 5 Yr. CAGR %	-22.58	-7.21	13.21	13.09	27.94
Normalized Net Income, 5 Yr. CAGR %	-28.34	-14.49	9.9	15.03	42.04
Diluted EPS Before Extra, 5 Yr. CAGR %	-22.64	-7.18	13.12	12.35	-12.88
Accounts Receivable, 5 Yr. CAGR %	-10.52	-4.87	2.52	15.75	23.29
Inventory, 5 Yr. CAGR %	-28.45	12.81	-12.35	-0.33	115.95
Net Property, Plant and Equip., 5 Yr. CAGR %	-20.93	-29.17	-1.27	40.25	46.18
Total Assets, 5 Yr. CAGR %	-16.12	-0.36	-1.05	14	29.48
Tangible Book Value, 5 Yr. CAGR %	0.17	-4.59	-3.58	6.22	62.96
Common Equity, 5 Yr. CAGR %	0.17	-4.59	-3.58	6.22	62.96
Cash From Operations, 5 Yr. CAGR %	17.44	-12.87	6.26	-56.35	51.88
Capital Expenditures, 5 Yr. CAGR %	-	3.55	162.91	34.14	-
Levered Free Cash Flow, 5 Yr. CAGR %	27.18	-22.58	26.49	-36.86	50.78
Unlevered Free Cash Flow, 5 Yr. CAGR %	35.73	-20.44	18.51	-38.26	50.15