Bestway Cement Limited (PSX:BWCL)
Pakistan · Delayed Price · Currency is PKR 461.94
+6.64 (1.46%)
At close: Nov 4, 2026
Bestway Cement Cash Flow Statement
Financials in millions PKR. Fiscal year is July - June.
Millions PKR. Fiscal year is Jul - Jun.
Operating Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Net Income | 26,913 | 25,568 | 23,864 | 13,769 | 11,892 | 10,239 |
Depreciation & Amortization | 7,412 | 7,972 | 6,052 | 5,923 | 3,950 | 3,324 |
Other Amortization | 25.01 | 25.01 | 24.9 | 21.31 | 21.82 | 22.7 |
Loss (Gain) From Sale of Assets | -57.15 | -11.93 | 11.43 | -55.16 | -110.69 | -7.77 |
Asset Writedown & Restructuring Costs | 14.59 | 14.59 | 22.24 | -2.63 | -25.88 | 657.35 |
Loss (Gain) on Equity Investments | -14,109 | -14,548 | -10,746 | -4,703 | -3,718 | -2,129 |
Provision & Write-off of Bad Debts | - | - | - | 3.03 | 0.65 | 115.8 |
Other Operating Activities | -4,391 | -4,783 | -1,611 | 3,393 | 4,391 | 5,700 |
Change in Accounts Receivable | -280.7 | -250.1 | 662.64 | -763.08 | -295.52 | 20.69 |
Change in Inventory | -2,797 | -1,394 | -1,361 | 3,160 | -4,590 | -5,882 |
Change in Accounts Payable | 13,861 | 10,603 | 8,389 | 1,563 | -1,788 | 4,844 |
Change in Other Net Operating Assets | 963.38 | 433.02 | 144.86 | 2,090 | 573.07 | -3,433 |
Operating Cash Flow | 27,553 | 23,629 | 25,454 | 24,399 | 10,299 | 13,472 |
Operating Cash Flow Growth | -1.44% | -7.17% | 4.32% | 136.89% | -23.55% | -15.23% |
Investing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Capital Expenditures | -11,779 | -11,576 | -2,045 | -4,111 | -32,676 | -34,242 |
Sale of Property, Plant & Equipment | 116.35 | 98.4 | 93.25 | 399.19 | 1,080 | 25.43 |
Sale (Purchase) of Intangibles | -1.09 | -1.09 | - | -48.04 | - | - |
Sale (Purchase) of Real Estate | - | - | -4,027 | - | - | - |
Investment in Securities | 3.2 | 3.2 | -5,709 | 3,514 | -4,760 | - |
Other Investing Activities | 7,773 | 7,769 | 5,038 | 4,460 | 3,789 | 1,821 |
Investing Cash Flow | 402.61 | -3,707 | -6,650 | 4,214 | -32,566 | -32,395 |
Financing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Long-Term Debt Issued | - | 4,800 | 51,094 | 3,095 | 47,904 | 18,296 |
Long-Term Debt Repaid | - | -15,893 | -56,365 | -9,113 | -20,110 | -1,047 |
Net Debt Issued (Repaid) | 2,035 | -11,093 | -5,271 | -6,018 | 27,794 | 17,249 |
Common Dividends Paid | -20,390 | -16,440 | -16,382 | -13,902 | -14,619 | -8,273 |
Financing Cash Flow | -18,356 | -27,533 | -21,653 | -19,919 | 13,174 | 8,976 |
Net Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Net Cash Flow | 9,601 | -7,612 | -2,849 | 8,694 | -9,092 | -9,948 |
Free Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Free Cash Flow | 15,775 | 12,052 | 23,408 | 20,288 | -22,377 | -20,770 |
Free Cash Flow Growth | -37.98% | -48.51% | 15.38% | - | - | - |
Free Cash Flow Margin | 13.75% | 11.13% | 21.72% | 19.52% | -25.50% | -28.70% |
Free Cash Flow Per Share | 26.45 | 20.21 | 39.26 | 34.03 | -37.53 | -34.84 |
Levered Free Cash Flow | 21,285 | 25,248 | 27,393 | 18,798 | -28,200 | -18,523 |
Unlevered Free Cash Flow | 24,512 | 28,572 | 32,132 | 25,782 | -23,953 | -17,612 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Cash Interest Paid | 5,287 | 5,186 | 9,901 | 11,321 | 6,071 | 1,587 |
Cash Income Tax Paid | 15,366 | 15,337 | 10,886 | 5,250 | 5,942 | 3,994 |
Change in Working Capital | 11,747 | 9,392 | 7,836 | 6,051 | -6,101 | -4,450 |