The design of a divertor is critically dependent on managing power deposition, erosion effects, and plasma configuration. An upgraded double-null divertor configuration has been developed for the Pakistan Spherical Tokamak (PST), featuring graphite targets that are actively cooled and designed to withstand a peak heat flux of 0.3 MW/m² at a pressure of 0.1 MPa. This paper presents a comprehensive thermal-hydraulic and material analysis for the upgraded flat-type divertor mock-up system, covering aspects such as material surface heat load, peak temperature rise (∆T °C) on the mock-up, and surface temperature increase in the cooling channel. The analysis includes total deformation (mm) and equivalent strain for the inner vertical target (IVT), outer vertical target (OVT), and dome structure, along with material comparison. The recommended SST K-ω turbulence model is utilized in the pressure-based transient analysis, with an inlet velocity of 1.5 m s-1 and an inlet temperature of 16.8 °C. A comparative study of the material and thermal-hydraulic analyses was performed using CFD and RELAP5. The findings reveal that graphite is more suitable than tungsten for the PST's upgraded divertor system, demonstrating its effectiveness as the preferred surface material to address heat enhancement challenges in the PST.