PSX:GEMPACRA 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	127.29	112.81	103.68	123.57	92.21	65.07
Depreciation & Amortization	15.11	14.07	12.01	11.41	11.5	7.22
Other Amortization	3.52	2.47	1.93	0.82	0.1	0.25
Loss (Gain) From Sale of Assets	0.13	0.04	-0.01	0.28	-2.22	-18.23
Loss (Gain) From Sale of Investments	-2.76	-1.82	-6.84	-8.82	-2.03	-
Loss (Gain) on Equity Investments	-5.17	5.35	12.18	3.07	0.18	8.57
Provision & Write-off of Bad Debts	5.38	4.27	0.57	2.47	4.75	1.86
Other Operating Activities	-3.45	-11.24	-10.93	-2.76	0.19	8.57
Change in Accounts Receivable	-17.38	-21.97	-16.76	-6.27	16.65	20.62
Change in Accounts Payable	0.68	18.69	-1.24	21.51	6.09	8.69
Change in Unearned Revenue	4.59	10.35	-27.31	9.05	38.78	18.91
Change in Other Net Operating Assets	-15.19	-2.47	10.79	-9.21	-24.52	-1.74
Operating Cash Flow	112.76	130.55	78.08	145.13	141.67	119.82
Operating Cash Flow Growth	-22.30%	67.20%	-46.20%	2.44%	18.24%	172.21%
Capital Expenditures	-1.2	-1.59	-2	-16.62	-8.95	-7.91
Sale of Property, Plant & Equipment	0.03	0.03	0.06	0.15	2.9	164.06
Sale (Purchase) of Intangibles	-	-	-1.88	-4.49	-	-0.23
Investment in Securities	-58.52	39.05	-0.56	16.65	-59.96	-
Other Investing Activities	8.47	11.68	19.94	16.3	-23.63	0.33
Investing Cash Flow	-51.21	49.17	15.55	11.99	-89.65	156.25
Short-Term Debt Issued	-	-	30	-	-	-
Long-Term Debt Issued	-	-	-	-	-	18.25
Total Debt Issued	-	-	30	-	-	18.25
Long-Term Debt Repaid	-	-8.64	-8.04	-17.54	-26.52	-6.72
Net Debt Issued (Repaid)	-8.97	-8.64	21.96	-17.54	-26.52	11.54
Common Dividends Paid	-97.63	-97.63	-144.96	-89.43	-81.98	-152.78
Financing Cash Flow	-106.6	-106.27	-123	-106.98	-108.5	-141.25
Net Cash Flow	-45.05	73.45	-29.36	50.13	-56.48	134.82
Free Cash Flow	111.56	128.96	76.08	128.5	132.72	111.91
Free Cash Flow Growth	-13.19%	69.50%	-40.79%	-3.18%	18.59%	175.33%
Free Cash Flow Margin	21.67%	26.46%	17.26%	31.40%	40.83%	41.15%
Free Cash Flow Per Share	1.50	1.73	1.02	1.72	1.78	1.50
Cash Interest Paid	-	-	2.34	0.54	0.26	2.49
Cash Income Tax Paid	63.77	54.59	55.25	43.22	34.15	27.98
Levered Free Cash Flow	-	119.34	97.96	109.18	89.57	127.42
Unlevered Free Cash Flow	-	119.6	99.34	111.5	91.46	131.03
Change in Working Capital	-27.3	4.6	-34.52	15.08	37.01	46.49

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