Hala Enterprises 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	31.59	13.86	-47.36	18.93	11.78	7.04
Depreciation & Amortization	14.03	12.43	12.71	13.51	7.15	7.46
Loss (Gain) From Sale of Assets	-	-	-1.01	0.55	0.26	-0.41
Other Operating Activities	-14.39	-9.9	-2.52	-1.93	-2.56	-4.78
Change in Accounts Receivable	-19.17	-59.17	-9.26	3.54	7.86	-3.94
Change in Inventory	-15.3	-21.38	-3.35	-5.68	0.54	4.11
Change in Accounts Payable	-6.78	-9.45	3.81	-8.94	14.77	-9.95
Change in Income Taxes	-10.7	-10.7	2.39	-13.14	-9.3	6.96
Change in Other Net Operating Assets	-31.07	-18.53	15.78	0.27	1.03	-9.2
Operating Cash Flow	-51.78	-102.86	-28.8	7.12	31.54	-2.7
Operating Cash Flow Growth	-	-	-	-77.43%	-	-
Capital Expenditures	-144.93	-31.57	-11.8	-10.5	-4.17	-21.46
Sale of Property, Plant & Equipment	-	-	2.9	0.33	0.81	6.5
Other Investing Activities	0.25	0.25	-0.62	-0.52	0.05	-
Investing Cash Flow	-144.69	-31.32	-9.52	-10.69	-3.3	-14.95
Short-Term Debt Issued	-	133.2	41.56	-	-	11.19
Long-Term Debt Issued	-	-	-	-	-	7.19
Total Debt Issued	231.2	133.2	41.56	-	-	18.38
Short-Term Debt Repaid	-	-	-	-0.73	-11.67	-
Long-Term Debt Repaid	-	-2.04	-2.05	-5.25	-8.23	-
Total Debt Repaid	-35.91	-2.04	-2.05	-5.97	-19.9	-
Net Debt Issued (Repaid)	195.29	131.16	39.51	-5.97	-19.9	18.38
Financing Cash Flow	195.29	131.16	39.51	-5.97	-19.9	18.38
Foreign Exchange Rate Adjustments	2.16	2.16	0.42	1.17	-	-
Net Cash Flow	0.98	-0.86	1.6	-8.38	8.34	0.73
Free Cash Flow	-196.71	-134.43	-40.6	-3.38	27.37	-24.15
Free Cash Flow Margin	-30.19%	-24.28%	-7.78%	-0.52%	4.98%	-6.20%
Free Cash Flow Per Share	-15.13	-10.34	-3.12	-0.26	2.11	-1.86
Cash Interest Paid	20.91	30.03	32.25	17.81	11.01	9.18
Cash Income Tax Paid	14.47	9.66	4.51	6.47	5.74	4.03
Levered Free Cash Flow	-226.97	-126.47	-30.37	-4.59	27.94	-6.02
Unlevered Free Cash Flow	-216.22	-111.45	-10.74	6.14	32.48	-1.6
Change in Working Capital	-83.02	-119.24	9.38	-23.95	14.9	-12.01

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