Frontier Ceramics 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	Mar '26 Mar 31, 2026	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	251.09	147.5	-109.91	-153.47	38.5	160.7
Depreciation & Amortization	196.44	214.03	227.23	245.36	206.68	146.94
Loss (Gain) From Sale of Assets	-	-	-	-0.4	-	-
Provision & Write-off of Bad Debts	3.63	3.63	-	-	-	-
Other Operating Activities	93.78	74.72	65.66	-12.44	-15.08	-108.77
Change in Accounts Receivable	-0.37	-	-0.25	-21.29	6.59	-4.4
Change in Inventory	10.24	-26.33	-25.06	-328.08	-122.68	-51.51
Change in Accounts Payable	386.36	351.08	-680.19	129.7	732.74	281.41
Change in Unearned Revenue	23.01	-92.4	659.37	-	-	-
Change in Other Net Operating Assets	-857.93	-277.46	280.12	-165.56	38.09	-68.4
Operating Cash Flow	106.24	394.76	416.98	-306.18	884.84	355.97
Operating Cash Flow Growth	-85.33%	-5.33%	-	-	148.57%	109.77%
Capital Expenditures	-	-	-	-17.06	-776.92	-248.15
Sale of Property, Plant & Equipment	-	-	-	13.43	-	-
Sale (Purchase) of Real Estate	27.3	-	-41.23	-	-	-
Other Investing Activities	18.67	41.27	-	-	-4.41	-
Investing Cash Flow	45.97	41.27	-41.23	-3.63	-781.33	-248.15
Long-Term Debt Issued	-	164.96	228.25	691.92	122.43	130.79
Long-Term Debt Repaid	-	-609.48	-537.96	-415.48	-	-0.23
Net Debt Issued (Repaid)	-100.67	-444.52	-309.72	276.44	122.43	130.56
Other Financing Activities	-	-	-	4.61	-234.02	-253.68
Financing Cash Flow	-100.67	-444.52	-309.72	281.05	-111.58	-123.12
Net Cash Flow	51.54	-8.49	66.03	-28.76	-8.07	-15.3
Free Cash Flow	106.24	394.76	416.98	-323.24	107.92	107.82
Free Cash Flow Growth	-85.33%	-5.33%	-	-	0.10%	0.79%
Free Cash Flow Margin	2.25%	8.99%	12.20%	-7.85%	2.87%	3.81%
Free Cash Flow Per Share	2.80	10.42	11.01	-8.54	2.85	2.85
Cash Interest Paid	-	3.94	15.09	25.03	38.98	111.27
Cash Income Tax Paid	21.25	89.49	71.23	87.8	92.61	61.6
Levered Free Cash Flow	204.89	444.72	364.33	-228.64	122.95	202.47
Unlevered Free Cash Flow	229.73	462.72	453.25	-160.11	145.82	221.65
Change in Working Capital	-438.69	-45.11	233.99	-385.22	654.74	157.09

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