United Power Generation & Distribution Company Ltd. (DSE:UPGDCL)

DSE:UPGDCL Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Net Income	9,288	11,976	8,123	8,019	9,974	10,901
Depreciation & Amortization	3,448	3,430	3,386	2,381	2,498	2,611
Loss (Gain) on Sale of Assets	37.46	37.28	-	-	-	185.68
Loss (Gain) on Sale of Investments	3.71	1.81	0.02	44.39	-6.13	-73.1
Change in Accounts Receivable	-3,120	-3,161	5,389	6,179	-19,136	1,378
Change in Inventory	-832.72	1,154	-1,561	822.71	-150.17	-1,550
Change in Accounts Payable	-940.33	720.17	1,260	-5,962	8,753	2,291
Change in Income Taxes	179.59	265.39	-11.56	3.38	-1.19	-14.24
Change in Unearned Revenue	-31.75	-31.75	-31.75	-43.79	-243.49	214.56
Change in Other Net Operating Assets	384.83	634.09	-151.55	-676.11	30.93	-42.27
Other Operating Activities	-2,237	-4,238	-17,084	128.21	-626.57	-152
Operating Cash Flow	6,180	10,790	-512.92	11,248	1,093	15,750
Operating Cash Flow Growth	60.56%	-	-	929.00%	-93.06%	125.58%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Capital Expenditures	-224.72	-373.7	-588.07	-384.15	-99.79	-456.68
Sale of Property, Plant & Equipment	6.6	5.78	-	-	-	-
Cash Acquisitions	-	-	-	-	-	-5,315
Investment in Securities	62.69	-	-	-	-	-
Other Investing Activities	10,068	4,455	1,850	12,704	6,432	6,520
Investing Cash Flow	9,912	4,087	1,262	12,320	6,332	748.71

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Short-Term Debt Issued	-	8,333	10,834	2,816	3,724	13,190
Long-Term Debt Issued	-	-	-	-	5,377	1,096
Total Debt Issued	6,702	8,333	10,834	2,816	9,101	14,286
Short-Term Debt Repaid	-	-	-2,491	-713.83	-	-4,260
Long-Term Debt Repaid	-	-17,997	-2,930	-1,311	-661.6	-0.91
Total Debt Repaid	-18,390	-17,997	-5,421	-2,024	-661.6	-4,261
Net Debt Issued (Repaid)	-11,688	-9,665	5,413	791.17	8,439	10,026
Common Dividends Paid	-	-	-	-	-	-27,127
Dividends Paid	-4,361	-4,824	-6,576	-22,792	-17,617	-27,127
Other Financing Activities	-0.47	-13	15.94	104.33	-	-
Financing Cash Flow	-16,169	-14,502	-1,547	-23,296	-7,678	-15,602

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Foreign Exchange Rate Adjustments	-	-	-	-	0.09	-
Miscellaneous Cash Flow Adjustments	-	-	371.23	-	0	-
Net Cash Flow	-77.04	375.08	-426.68	271.62	-252.57	896.74

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Free Cash Flow	5,955	10,416	-1,101	10,864	993.29	15,293
Free Cash Flow Growth	85.46%	-	-	993.71%	-93.51%	132.10%
Free Cash Flow Margin	18.32%	26.65%	-3.17%	26.30%	2.01%	50.01%
Free Cash Flow Per Share	10.28	17.97	-1.90	18.74	1.71	26.38
Levered Free Cash Flow	426.91	-5,511	5,385	10,683	2,774	23,587
Unlevered Free Cash Flow	1,447	-4,962	6,432	11,429	3,086	24,191

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash Interest Paid	1,357	887.31	1,730	-	342.17	965.89
Cash Income Tax Paid	339.05	247.07	7.91	4.1	2.72	2.97
Change in Working Capital	-4,361	-418.25	4,892	323.13	-10,746	2,278

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 14, 2026

Data Sources Report a data error