JS Investments Cash Flow Statement

Financials in millions PKR. Fiscal year is January - December.

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	483.28	448.92	310.02	-149.05	-300.08
Depreciation & Amortization	85.51	59.51	52.07	61.55	68.85
Other Amortization	1.18	1.79	3.23	5.03	5.44
Loss (Gain) From Sale of Assets	-	-1.85	-0.38	-23.88	-16.31
Asset Writedown & Restructuring Costs	-	-	0.39	-	-
Loss (Gain) From Sale of Investments	-11.93	-	-1.69	10.49	126.56
Loss (Gain) on Equity Investments	-467.66	-441.19	-331.55	-8.35	-
Other Operating Activities	104.75	-97.79	-82.26	-16.15	18.68
Change in Accounts Payable	60	78.8	99.05	-	-
Change in Other Net Operating Assets	-138.22	-23.15	-54.88	-73.64	-35.03
Operating Cash Flow	116.92	25.04	-5.98	-194	-131.88
Operating Cash Flow Growth	366.88%	-	-	-	-
Capital Expenditures	-76.83	-33.57	-21.62	-3.64	-23.02
Sale of Property, Plant & Equipment	-	1.65	0.4	30.99	25.64
Cash Acquisitions	-	-	-	-	37.5
Investment in Securities	898.02	-901.18	115.93	182.54	106.63
Other Investing Activities	60.32	48.24	46.9	29.01	21.59
Investing Cash Flow	881.5	-884.86	141.62	238.89	168.33
Short-Term Debt Issued	-	900	-	-	340.84
Total Debt Issued	-	900	-	-	340.84
Short-Term Debt Repaid	-900	-	-	-	-340.84
Long-Term Debt Repaid	-80.69	-61.48	-53.22	-30.82	-17.78
Total Debt Repaid	-980.69	-61.48	-53.22	-30.82	-358.62
Net Debt Issued (Repaid)	-980.69	838.52	-53.22	-30.82	-17.78
Repurchase of Common Stock	-	-2.76	-	-	-
Common Dividends Paid	-0	-0	-0.05	-0.02	-0.24
Other Financing Activities	-47.33	-1.61	-26.68	-27.9	-31.26
Financing Cash Flow	-1,028	834.15	-79.95	-58.75	-49.27
Miscellaneous Cash Flow Adjustments	-	-	-	-	29.54
Net Cash Flow	-29.61	-25.67	55.69	-13.86	16.71
Free Cash Flow	40.08	-8.53	-27.6	-197.64	-154.91
Free Cash Flow Margin	3.35%	-1.50%	-8.89%	-100.43%	-293.11%
Free Cash Flow Per Share	0.65	-0.14	-0.45	-3.20	-2.51
Cash Interest Paid	47.33	28.5	26.34	27.78	-
Cash Income Tax Paid	132.33	55.78	20.4	11.19	9.82
Levered Free Cash Flow	78.53	104.29	33.99	-149.89	-103.06
Unlevered Free Cash Flow	147.3	123.12	50.46	-132.52	-81.72
Change in Working Capital	-78.21	55.65	44.17	-73.64	-35.03

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