Attock Cement Pakistan Cash Flow Statement

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	2,695	1,731	3,567	1,516	1,120	2,379
Depreciation & Amortization	1,727	1,727	1,058	917.21	1,083	1,008
Loss (Gain) From Sale of Assets	-24.43	-24.43	-4,317	3.22	-2.57	-1.56
Loss (Gain) From Sale of Investments	-967.39	-967.39	-26.34	-8.89	-6.46	-25.28
Loss (Gain) on Equity Investments	-16.37	-16.37	-13.23	-9.8	-6.81	-5.65
Other Operating Activities	2,957	-245.85	686.28	1,267	479.58	105.32
Change in Accounts Receivable	853.12	853.12	-277.56	-436.1	658.91	-1,164
Change in Inventory	-1,114	-1,114	-2,747	1,497	-3,199	-18.61
Change in Accounts Payable	-2,227	-2,227	875.59	273.87	-272.42	2,616
Change in Other Net Operating Assets	-106.25	-106.25	-667.11	-150.05	-449.49	-84.11
Operating Cash Flow	3,772	-394.09	-1,862	4,881	-6.18	4,780
Operating Cash Flow Growth	-	-	-	-	-	42.38%
Capital Expenditures	-143.61	-1,287	-3,722	-5,056	-8,283	-3,181
Sale of Property, Plant & Equipment	37.53	30.27	32.57	11.48	3.84	4.46
Divestitures	-	-	-	3,360	-	-
Investment in Securities	28,457	4,436	1,618	-2,071	1,911	-1,951
Other Investing Activities	78.74	85.14	90.39	42.88	46.14	20.29
Investing Cash Flow	28,430	3,265	-1,981	-3,712	-6,321	-5,107
Long-Term Debt Issued	-	10,994	5,875	1,963	6,314	2,932
Long-Term Debt Repaid	-	-9,636	-6,526	-1,664	-304.85	-81.7
Net Debt Issued (Repaid)	369.47	1,358	-651.08	298.97	6,009	2,850
Common Dividends Paid	-1,098	-549.32	-1,167	-206.29	-823.81	-480.74
Other Financing Activities	-	-	-	-	-240.72	-
Financing Cash Flow	-728.32	808.28	-1,818	92.69	4,945	2,369
Foreign Exchange Rate Adjustments	-	-	-	-	415.89	-86.33
Net Cash Flow	31,474	3,679	-5,662	1,261	-966.88	1,955
Free Cash Flow	3,629	-1,681	-5,585	-174.58	-8,289	1,598
Free Cash Flow Growth	-	-	-	-	-	-48.32%
Free Cash Flow Margin	9.06%	-5.05%	-19.57%	-0.69%	-40.48%	5.59%
Free Cash Flow Per Share	26.40	-12.23	-40.64	-1.27	-60.31	11.63
Cash Interest Paid	1,830	2,151	1,203	646.05	209.97	701.62
Cash Income Tax Paid	474.05	596.36	587.43	-303.14	-	272.36
Levered Free Cash Flow	3,622	2,171	-6,421	4,271	-9,418	1,337
Unlevered Free Cash Flow	4,567	3,261	-6,278	4,428	-9,279	1,445
Change in Working Capital	-2,594	-2,594	-2,816	1,184	-3,262	1,349

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.