Shepherd Industries PLC (DSE:SHEPHERD)

Shepherd Industries Cash Flow Statement

Financials in millions BDT. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Net Income	-177.21	6.57	-233.02	59.91	181.49	-154.96
Depreciation & Amortization	64.35	68.09	73.59	78.46	84.54	81.74
Asset Writedown & Restructuring Costs	-	-	-	-	0.07	0.09
Other Operating Activities	-14.77	-6.67	16.97	-18.69	25.65	-1.9
Change in Accounts Receivable	700.55	115.13	353.29	285.09	-701	152.44
Change in Inventory	16.74	16.74	18.68	14.55	75.99	-215.81
Change in Accounts Payable	-174.38	161.07	71.2	-105.18	123.97	-116.78
Change in Other Net Operating Assets	-77.05	18.86	-29.63	176.04	-66.84	12.84
Operating Cash Flow	338.23	379.8	271.08	490.17	-276.13	-242.34
Operating Cash Flow Growth	-	40.11%	-44.70%	-	-	-
Capital Expenditures	-0.01	-0.11	-	-59.5	-10.53	-119.97
Sale of Property, Plant & Equipment	16.76	-	2.98	-	-	-
Investment in Securities	-	36.28	4.82	-21.1	-20	9.72
Other Investing Activities	-	-	-	-	-	64.58
Investing Cash Flow	16.75	36.16	7.81	-80.6	-30.53	-45.67
Short-Term Debt Issued	-	-	45.3	18.31	436.41	307.18
Total Debt Issued	-6.8	-	45.3	18.31	436.41	307.18
Short-Term Debt Repaid	-	-357.7	-334.89	-407.54	-53.93	-14.25
Long-Term Debt Repaid	-	-	-	-	-	-0.29
Total Debt Repaid	-356.96	-357.7	-334.89	-407.54	-53.93	-14.54
Net Debt Issued (Repaid)	-363.77	-357.7	-289.59	-389.23	382.48	292.64
Common Dividends Paid	-6.69	-25.49	-18.57	-65.92	-37.03	-14.71
Other Financing Activities	35	-	-	-	-0.5	-0.02
Financing Cash Flow	-335.45	-383.2	-308.16	-455.15	344.96	277.92
Foreign Exchange Rate Adjustments	-0.27	0.07	0.06	0.25	0.87	-0
Net Cash Flow	19.26	32.83	-29.21	-45.31	39.16	-10.09
Free Cash Flow	338.22	379.69	271.08	430.68	-286.66	-362.31
Free Cash Flow Growth	-	40.06%	-37.06%	-	-	-
Free Cash Flow Margin	22.89%	16.61%	12.87%	12.16%	-7.50%	-15.43%
Free Cash Flow Per Share	2.20	2.46	1.76	2.80	-1.86	-2.35
Cash Interest Paid	231.12	235.89	235.66	171.67	126.8	131.7
Cash Income Tax Paid	24.66	25.99	30.08	57.23	18.21	16.37
Levered Free Cash Flow	448.51	360.57	389.43	488.6	-309.71	-234.93
Unlevered Free Cash Flow	593.76	508	536.72	595.89	-230.46	-152.61
Change in Working Capital	465.86	311.81	413.54	370.5	-567.88	-167.31

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