Bestway Cement 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	23,492	23,864	13,769	11,892	10,239	11,578
Depreciation & Amortization	8,192	6,052	5,923	3,950	3,324	3,046
Other Amortization	24.9	24.9	21.31	21.82	22.7	22.7
Loss (Gain) From Sale of Assets	92.03	11.43	-55.16	-110.69	-7.77	-5.38
Asset Writedown & Restructuring Costs	7.41	22.24	-2.63	-25.88	657.35	-8.22
Loss (Gain) on Equity Investments	-13,069	-10,746	-4,703	-3,718	-2,129	-1,918
Provision & Write-off of Bad Debts	-	-	3.03	0.65	115.8	0.24
Other Operating Activities	-4,363	-1,611	3,393	4,391	5,700	690.32
Change in Accounts Receivable	656.81	662.64	-763.08	-295.52	20.69	675.1
Change in Inventory	-549.51	-1,361	3,160	-4,590	-5,882	-1,322
Change in Accounts Payable	7,443	8,389	1,563	-1,788	4,844	2,965
Change in Other Net Operating Assets	-24.37	144.86	2,090	573.07	-3,433	169.85
Operating Cash Flow	21,901	25,454	24,399	10,299	13,472	15,893
Operating Cash Flow Growth	-27.38%	4.32%	136.89%	-23.55%	-15.23%	-
Capital Expenditures	-2,519	-2,045	-4,111	-32,676	-34,242	-2,249
Sale of Property, Plant & Equipment	60.65	93.25	399.19	1,080	25.43	54.84
Sale (Purchase) of Intangibles	-	-	-48.04	-	-	-
Sale (Purchase) of Real Estate	-4,027	-4,027	-	-	-	-
Investment in Securities	277.93	-5,709	3,514	-4,760	-	-
Other Investing Activities	6,588	5,038	4,460	3,789	1,821	1,304
Investing Cash Flow	370.45	-6,650	4,214	-32,566	-32,395	-889.79
Long-Term Debt Issued	-	51,094	3,095	47,904	18,296	1,672
Long-Term Debt Repaid	-	-56,365	-9,113	-20,110	-1,047	-223.32
Net Debt Issued (Repaid)	-12,633	-5,271	-6,018	27,794	17,249	1,449
Common Dividends Paid	-18,347	-16,382	-13,902	-14,619	-8,273	-3,940
Financing Cash Flow	-30,980	-21,653	-19,919	13,174	8,976	-2,491
Net Cash Flow	-8,708	-2,849	8,694	-9,092	-9,948	12,512
Free Cash Flow	19,382	23,408	20,288	-22,377	-20,770	13,644
Free Cash Flow Growth	-31.55%	15.38%	-	-	-	-
Free Cash Flow Margin	18.03%	21.72%	19.52%	-25.50%	-28.70%	23.99%
Free Cash Flow Per Share	32.51	39.26	34.03	-37.53	-34.84	22.88
Cash Interest Paid	7,329	9,901	11,321	6,071	1,587	1,542
Cash Income Tax Paid	14,086	10,886	5,250	5,942	3,994	2,784
Levered Free Cash Flow	25,962	27,393	18,798	-28,200	-18,523	13,138
Unlevered Free Cash Flow	29,470	32,132	25,782	-23,953	-17,612	13,789
Change in Working Capital	7,526	7,836	6,051	-6,101	-4,450	2,487

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