PSX:PABC 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	5,216	6,104	5,018	2,703	1,577
Depreciation & Amortization	585.45	561.28	315.57	284.88	234.45
Other Amortization	1.73	-	-	0.78	1.38
Loss (Gain) From Sale of Assets	1.2	-	-0.08	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	8.6
Loss (Gain) From Sale of Investments	0.28	-	-	-	-
Provision & Write-off of Bad Debts	-	-	27.91	3.66	0.48
Other Operating Activities	-883.93	-1,643	-292.05	610.11	65.91
Change in Accounts Receivable	167.36	-420.66	472.38	-399.92	-119.09
Change in Inventory	-2,480	1,042	-2,172	-1,874	-784
Change in Accounts Payable	987.77	957.78	223.12	1,099	746.47
Change in Other Net Operating Assets	-185.61	58.67	1,727	-1,787	77.43
Operating Cash Flow	3,417	6,661	5,319	640.68	1,808
Operating Cash Flow Growth	-48.70%	25.22%	730.23%	-64.57%	156.40%
Capital Expenditures	-535.26	-333.28	-937.61	-572.05	-796.33
Sale of Property, Plant & Equipment	70.85	-	0.1	-	-
Sale (Purchase) of Intangibles	-10.39	-	-	-	-
Investment in Securities	-6,889	-10,660	-3,716	-222.15	-69
Other Investing Activities	2,004	2,053	388	-	-
Investing Cash Flow	-5,360	-8,940	-4,266	-794.2	-865.33
Short-Term Debt Issued	634.59	3,955	2,656	-	-
Long-Term Debt Issued	184.35	50	115.05	837.39	350.81
Total Debt Issued	818.94	4,005	2,771	837.39	350.81
Short-Term Debt Repaid	-	-	-	-417.9	-
Long-Term Debt Repaid	-382.82	-364.67	-1,740	-584.51	-463.33
Total Debt Repaid	-382.82	-364.67	-1,740	-1,002	-463.33
Net Debt Issued (Repaid)	436.13	3,640	1,031	-165.03	-112.52
Common Dividends Paid	-0.13	-0.15	-1,264	-541.32	-
Financing Cash Flow	435.99	3,640	-232.31	-706.35	-112.52
Foreign Exchange Rate Adjustments	8.03	-13.99	85.62	15.25	5.99
Net Cash Flow	-1,499	1,346	906.45	-844.62	836.35
Free Cash Flow	2,882	6,328	4,382	68.63	1,012
Free Cash Flow Growth	-54.45%	44.41%	6284.41%	-93.22%	51.34%
Free Cash Flow Margin	12.01%	27.43%	22.20%	0.48%	14.00%
Free Cash Flow Per Share	7.98	17.52	12.13	0.19	2.80
Cash Interest Paid	810.84	1,139	622.56	345.15	281.32
Cash Income Tax Paid	14.1	32.69	420.33	52.74	22.07
Levered Free Cash Flow	1,464	4,523	1,743	690.01	385.25
Unlevered Free Cash Flow	2,199	5,443	2,150	916.65	536.25
Change in Working Capital	-1,510	1,638	249.96	-2,961	-79.2

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