The Pakistan Credit Rating Agency Limited (PSX:GEMPACRA)

PSX:GEMPACRA Cash Flow Statement

Financials in millions PKR. Fiscal year is July - June.

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Net Income	139.57	133.14	112.81	103.68	123.57	92.21
Depreciation & Amortization	15.5	15.92	14.07	12.01	11.41	11.5
Other Amortization	0.85	1.28	2.47	1.93	0.82	0.1
Loss (Gain) From Sale of Assets	0.01	0.09	0.04	-0.01	0.28	-2.22
Loss (Gain) From Sale of Investments	-10.49	-7.6	-1.82	-6.84	-8.82	-2.03
Loss (Gain) on Equity Investments	-15.2	-10.41	5.35	12.18	3.07	0.18
Provision & Write-off of Bad Debts	2.96	2.96	4.27	0.57	2.47	4.75
Other Operating Activities	-5.04	-8.08	-11.24	-10.93	-2.76	0.19
Change in Accounts Receivable	-12.25	-10.8	-21.97	-16.76	-6.27	16.65
Change in Accounts Payable	-9.2	-29.37	18.69	-1.24	21.51	6.09
Change in Unearned Revenue	-2.81	-3.84	10.35	-27.31	9.05	38.78
Change in Other Net Operating Assets	-10.28	7.14	-2.47	10.79	-9.21	-24.52
Operating Cash Flow	93.62	90.44	130.55	78.08	145.13	141.67
Operating Cash Flow Growth	-27.88%	-30.73%	67.20%	-46.20%	2.44%	18.24%

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Capital Expenditures	-5.28	-5.28	-1.59	-2	-16.62	-8.95
Sale of Property, Plant & Equipment	0.62	-	0.03	0.06	0.15	2.9
Sale (Purchase) of Intangibles	-	-	-	-1.88	-4.49	-
Investment in Securities	-113.91	-97.35	39.05	-0.56	16.65	-59.96
Other Investing Activities	15.24	13.26	11.68	19.94	16.3	-23.63
Investing Cash Flow	-103.33	-89.37	49.17	15.55	11.99	-89.65

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Short-Term Debt Issued	-	-	-	30	-	-
Total Debt Issued	-	-	-	30	-	-
Long-Term Debt Repaid	-	-9.29	-8.64	-8.04	-17.54	-26.52
Lease Payments	-9.46	-9.29	-8.64	-8.04	-7.48	-6.96
Net Debt Issued (Repaid)	-9.46	-9.29	-8.64	21.96	-17.54	-26.52
Common Dividends Paid	-	-	-97.63	-144.96	-89.43	-81.98
Financing Cash Flow	-9.46	-9.29	-106.27	-123	-106.98	-108.5

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Net Cash Flow	-19.17	-8.22	73.45	-29.36	50.13	-56.48

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Free Cash Flow	88.34	85.16	128.96	76.08	128.5	132.72
Free Cash Flow Growth	-31.35%	-33.97%	69.50%	-40.79%	-3.18%	18.59%
Free Cash Flow Margin	15.97%	15.83%	26.46%	17.26%	31.40%	40.83%
Free Cash Flow Per Share	1.18	1.14	1.73	1.02	1.72	1.78
Levered Free Cash Flow	106.29	101.76	124.31	97.96	109.18	89.57
Unlevered Free Cash Flow	107.28	103.14	124.58	99.34	111.5	91.46
Free Cash Flow After Leases	78.87	75.87	120.32	68.04	121.02	125.76

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Cash Interest Paid	-	-	-	2.34	0.54	0.26
Cash Income Tax Paid	88.52	89.76	54.59	55.25	43.22	34.15
Change in Working Capital	-34.54	-36.86	4.6	-34.52	15.08	37.01

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

Data Sources Report a data error