PSX:IPAK 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
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
Net Income	2,181	1,202	90.83	2,059	1,432
Depreciation & Amortization	1,125	1,125	455.04	442.8	359.96
Other Amortization	111.81	111.81	76.25	4.96	1.23
Loss (Gain) From Sale of Assets	-0.37	-0.37	28.44	-3.32	-2.62
Loss (Gain) From Sale of Investments	-	-	-	-	-6.07
Provision & Write-off of Bad Debts	-13.86	-13.86	5.08	59.1	-
Other Operating Activities	1,030	-610.64	847.23	927.93	29.71
Change in Accounts Receivable	-1,959	-1,959	-2,445	-1,143	-1,081
Change in Inventory	-811.79	-811.79	-1,399	-870.4	-902.67
Change in Accounts Payable	-508.43	-508.43	4,738	1,923	212.85
Change in Unearned Revenue	112.38	112.38	9.57	117.38	66.45
Change in Other Net Operating Assets	-253.24	-253.24	-800.2	11.16	-371.03
Operating Cash Flow	1,014	-1,605	1,606	3,529	-260.46
Operating Cash Flow Growth	-	-	-54.50%	-	-
Capital Expenditures	-1,048	-872.71	-7,204	-13,891	-2,154
Sale of Property, Plant & Equipment	0.37	0.37	7	17.45	6.02
Sale (Purchase) of Intangibles	-2.97	-7.57	-0.89	-48.83	-7.14
Investment in Securities	-36	-	-	-	6.07
Other Investing Activities	28.61	28.71	28.04	36.11	-
Investing Cash Flow	-1,058	-851.2	-7,170	-13,886	-2,149
Short-Term Debt Issued	-	1,474	2,218	745.13	1,335
Long-Term Debt Issued	-	1,453	2,859	2,671	895.96
Total Debt Issued	345.2	2,928	5,078	3,416	2,231
Long-Term Debt Repaid	-	-10.08	-1,780	-43.75	-69.67
Net Debt Issued (Repaid)	411.71	2,918	3,297	3,372	2,162
Issuance of Common Stock	-	-	1,764	2,088	-
Other Financing Activities	-1,894	-1,973	242.93	4,955	317.4
Financing Cash Flow	-1,853	944.78	5,304	10,415	2,479
Foreign Exchange Rate Adjustments	2	0.38	0.25	-	-
Net Cash Flow	-1,895	-1,511	-259.76	58.49	69.71
Free Cash Flow	-34.08	-2,478	-5,598	-10,361	-2,414
Free Cash Flow Margin	-0.09%	-7.21%	-24.52%	-52.09%	-18.47%
Free Cash Flow Per Share	-0.05	-3.37	-8.38	-16.97	-3.96
Cash Interest Paid	2,109	2,153	1,692	647.08	141.37
Cash Income Tax Paid	836.81	798.81	875.82	313.47	184.08
Levered Free Cash Flow	-2,406	-4,487	-3,575	-9,709	-
Unlevered Free Cash Flow	-1,345	-3,326	-2,580	-9,260	-
Change in Working Capital	-3,420	-3,420	103.03	38.43	-2,075

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.