PSX:SERT 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	-95.33	-72.9	-100.64	-157.92	-11.37	59.54
Depreciation & Amortization	40.82	35.24	37.58	41.5	42.42	37.67
Loss (Gain) From Sale of Assets	-	-	-	-	1.64	0.11
Asset Writedown & Restructuring Costs	0.22	0.22	0.58	-	-	-
Other Operating Activities	11.84	5.03	5.03	-3.22	-32.81	2.18
Change in Accounts Receivable	-3.21	-3.87	-1.62	0.25	-0.5	-0.67
Change in Inventory	-13.49	-2.45	-5.34	-11.27	6.26	3.84
Change in Accounts Payable	97.65	84.07	118.79	103.56	42.4	-16.47
Change in Other Net Operating Assets	5.62	-0.7	-32.88	-6.45	5.28	-6.74
Operating Cash Flow	44.12	44.64	21.49	-33.55	53.31	79.45
Operating Cash Flow Growth	27.09%	107.78%	-	-	-32.90%	17.73%
Capital Expenditures	-41	-34.82	-4.07	-0.65	-46.09	-69.97
Sale of Property, Plant & Equipment	-	-	-	-	2.4	3.1
Other Investing Activities	4.58	-	-	-	-3.04	-0.82
Investing Cash Flow	-36.42	-34.82	-4.07	-0.65	-46.73	-67.69
Short-Term Debt Issued	-	-	-	26.72	-	-
Long-Term Debt Issued	-	-	-	-	4.8	6.51
Total Debt Issued	-	-	-	26.72	4.8	6.51
Short-Term Debt Repaid	-	-5.18	-	-	-	-
Long-Term Debt Repaid	-	-9.34	-12.25	-8.25	-10.94	-18.51
Total Debt Repaid	-13.37	-14.51	-12.25	-8.25	-10.94	-18.51
Net Debt Issued (Repaid)	-13.37	-14.51	-12.25	18.47	-6.14	-12
Common Dividends Paid	-	-	-	-	-13.47	-0.07
Financing Cash Flow	-13.37	-14.51	-12.25	18.47	-19.61	-12.07
Net Cash Flow	-5.67	-4.69	5.16	-15.73	-13.03	-0.31
Free Cash Flow	3.12	9.83	17.41	-34.2	7.22	9.48
Free Cash Flow Growth	-80.49%	-43.58%	-	-	-23.80%	-75.69%
Free Cash Flow Margin	0.23%	0.72%	1.30%	-3.25%	0.54%	0.77%
Free Cash Flow Per Share	0.23	0.71	1.26	-2.48	0.52	1.58
Cash Interest Paid	0.17	0.06	0.02	0.21	8.32	5.45
Cash Income Tax Paid	17.1	17.82	16.25	14.9	24.15	19.11
Levered Free Cash Flow	44.64	47.62	66.99	33.7	15.17	13.08
Unlevered Free Cash Flow	50.3	54.2	74.6	41.3	19.3	16.14
Change in Working Capital	86.57	77.05	78.94	86.09	53.44	-20.05

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