PSX:SIEM Cash Flow Statement

Financials in millions PKR. Fiscal year is October - September.

Millions PKR. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	829.41	829.41	-2,048	970.84	1,681	850.01
Depreciation & Amortization	179.74	179.74	163.54	135.49	156.46	148
Other Amortization	-	-	2.11	-	-	0.39
Loss (Gain) From Sale of Assets	-207.35	-207.35	-7.78	-156.73	-7.43	-253.47
Provision & Write-off of Bad Debts	-139.87	-139.87	294.36	1,800	1,023	91.8
Other Operating Activities	-550.98	-1,634	6,443	-3,221	-986.63	489.17
Change in Accounts Receivable	2,766	2,766	5,158	-	-3,912	-1,694
Change in Inventory	-225.41	-225.41	2,802	-	-839.32	-529.18
Change in Accounts Payable	-2,879	-2,879	-6,825	-	2,337	976.96
Change in Unearned Revenue	896.76	896.76	-164.86	-	1,539	2,125
Change in Other Net Operating Assets	-769.9	-769.9	40.73	-3,526	-880.09	-190.11
Operating Cash Flow	319.9	-762.85	3,910	-4,611	-249.37	2,017
Operating Cash Flow Growth	-96.27%	-	-	-	-	126.41%
Capital Expenditures	-121.87	-104.66	-296.27	-49.07	-156.43	-139.33
Sale of Property, Plant & Equipment	4.77	3.29	10.21	10.41	13.56	258.58
Divestitures	7,041	7,041	-	266.43	-	-
Other Investing Activities	516.36	379.13	35.84	30.79	29.03	57.26
Investing Cash Flow	7,440	7,319	-250.21	258.57	-113.84	176.51
Short-Term Debt Issued	-	344.54	4,000	-	-	-
Total Debt Issued	-	344.54	4,000	-	-	-
Short-Term Debt Repaid	-	-4,345	-	-	-	-
Long-Term Debt Repaid	-	-151.85	-21.58	-75.32	-180.67	-144.72
Total Debt Repaid	-791.08	-4,497	-21.58	-75.32	-180.67	-144.72
Net Debt Issued (Repaid)	-791.08	-4,152	3,979	-75.32	-180.67	-144.72
Common Dividends Paid	-0.08	-0.08	-250.84	-127.59	-383.85	-82.68
Financing Cash Flow	-791.16	-4,152	3,728	-202.92	-564.52	-227.41
Net Cash Flow	6,969	2,403	7,388	-4,555	-927.73	1,966
Free Cash Flow	198.03	-867.51	3,614	-4,660	-405.8	1,878
Free Cash Flow Growth	-97.62%	-	-	-	-	129.24%
Free Cash Flow Margin	2.16%	-9.80%	37.26%	-15.88%	-2.17%	13.09%
Free Cash Flow Per Share	24.02	-105.19	438.19	-565.06	-49.20	227.68
Cash Interest Paid	135.73	902.55	1,275	267.55	29.09	20.26
Cash Income Tax Paid	552.25	703.91	1,145	858.5	464.02	111.81
Levered Free Cash Flow	7,514	2,980	7,747	-5,408	-1,316	1,670
Unlevered Free Cash Flow	7,549	3,009	7,758	-5,202	-1,279	1,691
Change in Working Capital	-211.61	-211.61	1,011	-3,526	-1,756	688.6

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