First Imrooz Modaraba 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	49.98	95.45	72.32	-2.7	24.37	64.19
Depreciation & Amortization	5.99	5.34	3.88	2.87	2.56	3.42
Other Amortization	0.44	0.44	0.52	0.39	0.21	0.08
Loss (Gain) From Sale of Assets	-6.1	-4.82	-0.07	-1.25	-0.11	-1.96
Provision & Write-off of Bad Debts	2.49	2.49	1.43	-0.86	-6.22	10.47
Other Operating Activities	-18.96	-17.75	3.47	-12.5	-24.47	1.8
Change in Accounts Receivable	32.62	-1.45	104.1	-110.19	75.82	-163.52
Change in Inventory	-39.88	-138.6	66.12	270.28	-343.92	-89.45
Change in Accounts Payable	-6.7	55.66	-306.52	-94.83	266.69	233
Change in Other Net Operating Assets	0.3	-2.24	23.18	7.45	-13.8	-2.02
Operating Cash Flow	20.18	-5.48	-31.57	58.67	-18.87	56.02
Operating Cash Flow Growth	-75.38%	-	-	-	-	-
Capital Expenditures	-13.66	-11.51	-1.82	-8.99	-5.98	-1.46
Sale of Property, Plant & Equipment	8.96	7.64	0.29	1.43	0.16	2.09
Sale (Purchase) of Intangibles	-	-	-	-0.77	-0.68	-0.63
Investing Cash Flow	-4.71	-3.87	-1.53	-8.33	-6.5	0
Short-Term Debt Issued	-	593	728.5	2,174	1,087	361.54
Long-Term Debt Issued	-	1,753	1,822	-	-	5.51
Total Debt Issued	2,407	2,346	2,550	2,174	1,087	367.05
Short-Term Debt Repaid	-	-570	-728.5	-2,160	-1,018	-404.98
Long-Term Debt Repaid	-	-1,724	-1,820	-1.38	-6.09	-3.55
Total Debt Repaid	-2,372	-2,294	-2,548	-2,161	-1,024	-408.53
Net Debt Issued (Repaid)	35.58	51.85	2.05	12.91	63.41	-41.49
Common Dividends Paid	-46.92	-46.37	-14.79	-16.01	-44.73	-21.78
Financing Cash Flow	-11.34	5.48	-12.74	-3.1	18.68	-63.27
Net Cash Flow	4.14	-3.87	-45.84	47.24	-6.7	-7.25
Free Cash Flow	6.52	-16.99	-33.39	49.68	-24.86	54.56
Free Cash Flow Growth	-91.07%	-	-	-	-	-
Free Cash Flow Margin	0.51%	-1.36%	-2.65%	2.98%	-1.80%	5.05%
Free Cash Flow Per Share	2.17	-5.66	-11.13	16.56	-8.29	18.19
Cash Interest Paid	23.4	27.95	30.66	19.2	3.86	5.87
Cash Income Tax Paid	57.72	49.27	67.09	84.43	67.26	47.15
Levered Free Cash Flow	17.75	-31.04	-13.39	111.16	22.9	71.98
Unlevered Free Cash Flow	31.89	-15.04	7.94	123.73	25.79	75.28
Change in Working Capital	-13.65	-86.63	-113.12	72.71	-15.22	-21.99

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