Beco Steel 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	85.33	111.48	-90.83	-204.13	190.52	2.32
Depreciation & Amortization	148.62	152.45	90.45	73.35	12.41	0.39
Loss (Gain) From Sale of Assets	-	-	-	-	-	0.61
Provision & Write-off of Bad Debts	-	-	-	-	-	1.38
Other Operating Activities	-165.08	-116.17	-0.66	37.72	-41.78	-14.22
Change in Accounts Receivable	-1,549	-439.32	-246.72	210.48	-901.78	-1.38
Change in Inventory	-1,054	103.82	-1,022	-657.03	-458.97	-
Change in Accounts Payable	2,701	310.33	1,306	1,542	1,086	-112.24
Change in Other Net Operating Assets	-350.28	-125.14	-28.94	-135.58	-0.19	2.17
Operating Cash Flow	-182.77	-2.55	7.76	867.32	-113.63	-120.98
Operating Cash Flow Growth	-	-	-99.11%	-	-	-
Capital Expenditures	-13.94	-22.85	-18.05	-891.87	-28.29	-3.9
Sale of Property, Plant & Equipment	-	-	-	-	-	2.9
Other Investing Activities	-	-	-2.54	-	-0.45	1.12
Investing Cash Flow	-13.94	-22.85	-20.59	-891.87	-28.74	0.12
Short-Term Debt Issued	-	27.51	-	55.6	176.33	-
Total Debt Issued	249.06	27.51	-	55.6	176.33	-
Short-Term Debt Repaid	-	-	-	-18	-	-25.84
Long-Term Debt Repaid	-	-2.74	-2.54	-	-	-
Total Debt Repaid	-10.52	-2.74	-2.54	-18	-	-25.84
Net Debt Issued (Repaid)	238.54	24.77	-2.54	37.6	176.33	-25.84
Common Dividends Paid	-	-	-	-17.02	-	-
Other Financing Activities	0	0	-	-	-	-
Financing Cash Flow	238.54	24.77	-2.54	20.58	176.33	-25.84
Net Cash Flow	41.83	-0.63	-15.37	-3.98	33.96	-146.7
Free Cash Flow	-196.7	-25.4	-10.3	-24.55	-141.92	-124.87
Free Cash Flow Margin	-2.84%	-0.34%	-0.33%	-0.65%	-2.25%	-54.11%
Free Cash Flow Per Share	-0.11	-0.02	-0.01	-0.02	-0.08	-0.50
Cash Interest Paid	4.02	0.62	1.21	3.27	0.1	0.02
Cash Income Tax Paid	308.37	244.33	141.54	81.01	87.57	5.28
Levered Free Cash Flow	-320.9	-41.89	34.34	46.63	-145.75	-132.8
Unlevered Free Cash Flow	-315.2	-38.66	37.91	48.6	-145.72	-132.63
Change in Working Capital	-251.64	-150.31	8.8	960.37	-274.78	-111.45

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