Leather Up Limited (PSX:LEUL)

Leather Up Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Net Income	-2.79	-4.51	0.32	-3.29	-14.48	-58.68
Depreciation & Amortization	0.14	0.15	0.17	0.18	0.21	0.23
Loss (Gain) From Sale of Assets	-	-	-	-1.39	-	0.07
Provision & Write-off of Bad Debts	-	-	0.06	0.24	0.36	-
Other Operating Activities	0.05	0.23	-0.04	-2.64	11.86	51.12
Change in Accounts Receivable	-	-	-	7.51	-7.57	-0.38
Change in Inventory	0.1	7.5	16.28	-9.36	2.59	-
Change in Accounts Payable	16.98	-2.32	-16.7	11.33	7.83	3.42
Change in Income Taxes	-	-	-	-	-	-0.1
Change in Other Net Operating Assets	-1.53	-0.49	-1.52	0.27	-1.35	4.15
Operating Cash Flow	12.95	0.56	-1.43	2.87	-0.55	-0.17
Short-Term Debt Issued	-	-	0.25	-	2.83	0.4
Total Debt Issued	0.16	-	0.25	-	2.83	0.4
Short-Term Debt Repaid	-	-0.06	-0.16	-3.23	-	-
Total Debt Repaid	-0.06	-0.06	-0.16	-3.23	-	-
Net Debt Issued (Repaid)	0.11	-0.06	0.09	-3.23	2.83	0.4
Common Dividends Paid	-	-	-	-0.98	-	-
Financing Cash Flow	0.11	-0.06	0.09	-4.22	2.83	0.4
Net Cash Flow	13.06	0.51	-1.34	-1.35	2.28	0.23
Free Cash Flow	12.95	0.56	-1.43	2.87	-0.55	-0.17
Free Cash Flow Margin	42.67%	4.64%	-5.19%	10.55%	-2.04%	-1.03%
Free Cash Flow Per Share	2.16	0.09	-0.24	0.48	-0.09	-0.03
Cash Income Tax Paid	0.66	0.3	0.66	0.29	0.22	0.23
Levered Free Cash Flow	13.64	1.61	-2.15	3.04	4.73	53.95
Unlevered Free Cash Flow	13.64	1.61	-2.15	3.04	4.73	53.95
Change in Working Capital	15.55	4.69	-1.94	9.76	1.5	7.08

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