Bata Pakistan Cash Flow Statement

Financials in millions PKR. Fiscal year is January - December.

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-2,385	850.73	916.29	874.29	546.09
Depreciation & Amortization	1,520	1,449	1,454	1,405	1,405
Other Amortization	79.22	77.71	55.66	49.16	31.89
Loss (Gain) From Sale of Assets	26.86	14.12	4.21	1.81	9.55
Asset Writedown & Restructuring Costs	29.71	-	-	-	-
Provision & Write-off of Bad Debts	642.9	35.01	21.01	-45.19	-3.58
Other Operating Activities	-26.67	-297.09	-368.5	130.69	-289.18
Change in Accounts Receivable	128.35	-328.23	-42.15	191.66	415.32
Change in Inventory	1,966	-557.41	-395.5	-1,104	-1,153
Change in Accounts Payable	711.24	-1,538	1,169	503.63	1,255
Change in Other Net Operating Assets	-231.91	166.45	339.51	-237.52	-289.04
Operating Cash Flow	2,460	-128.25	3,153	1,770	1,928
Operating Cash Flow Growth	-	-	78.18%	-8.20%	-26.52%
Capital Expenditures	-708.18	-374.06	-747.99	-678.85	-288.4
Sale of Property, Plant & Equipment	65.47	18.08	16.75	15.54	14.51
Sale (Purchase) of Intangibles	-12.25	-6.83	-115.7	-18.71	-81.45
Investment in Securities	-0.02	0.05	0.05	-0.03	0.06
Other Investing Activities	2.22	92.08	171.21	54.12	65.34
Investing Cash Flow	-652.77	-270.68	-675.68	-627.93	-289.94
Long-Term Debt Issued	-	-	-	77.87	-
Long-Term Debt Repaid	-1,034	-939.78	-1,369	-940.98	-750.41
Net Debt Issued (Repaid)	-1,034	-939.78	-1,369	-863.11	-750.41
Common Dividends Paid	-0.89	-919.68	-1,163	-979.7	-181.61
Financing Cash Flow	-1,035	-1,859	-2,532	-1,843	-932.02
Foreign Exchange Rate Adjustments	-0.58	-0.57	9.27	7.72	2.97
Net Cash Flow	772.4	-2,259	-45.07	-693.2	708.83
Free Cash Flow	1,752	-502.31	2,405	1,091	1,639
Free Cash Flow Growth	-	-	120.48%	-33.45%	-25.62%
Free Cash Flow Margin	9.86%	-2.74%	12.49%	6.15%	11.72%
Free Cash Flow Per Share	231.76	-66.44	318.18	144.31	216.85
Cash Interest Paid	185.76	124.03	675.48	672.57	670.98
Cash Income Tax Paid	360.72	575.22	609.09	249.07	316.17
Levered Free Cash Flow	3,020	-615.28	2,308	1,546	2,137
Unlevered Free Cash Flow	3,473	-208.21	2,730	1,966	2,556
Change in Working Capital	2,573	-2,258	1,071	-645.95	228.07

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