SPEL Limited (PSX:SPEL)
Pakistan · Delayed Price · Currency is PKR 48.53
+0.11 (0.23%)
At close: Jul 28, 2026
SPEL Limited Cash Flow Statement
Financials in millions PKR. Fiscal year is July - June.
Millions PKR. Fiscal year is Jul - Jun.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 | 1,231 | 1,253 | 640.97 | 491.1 | 538.93 | 460.23 |
Depreciation & Amortization | 368.29 | 351.74 | 324.03 | 319.77 | 273.38 | 188.77 |
Other Amortization | - | - | - | - | 0.11 | 0.14 |
Loss (Gain) From Sale of Assets | 4.05 | 27.14 | -61 | 0.79 | -3.13 | -5.04 |
Provision & Write-off of Bad Debts | -0.07 | 32.34 | 6.83 | 0.7 | -5.13 | 3.58 |
Other Operating Activities | 58.49 | 291.66 | -29.77 | 154.29 | 222.57 | 128.47 |
Change in Accounts Receivable | 233.83 | -669.95 | -111.78 | -40.94 | -11.35 | -88.18 |
Change in Inventory | -404.03 | -134.19 | -53.11 | -305.39 | -549.38 | -88.13 |
Change in Accounts Payable | 237.61 | 84.99 | 76.97 | 200.69 | 22.85 | 121.99 |
Change in Unearned Revenue | 199.69 | -21.51 | 82.29 | -19.52 | 5.53 | 16.84 |
Change in Other Net Operating Assets | -147.66 | 8.8 | -5.8 | -45.4 | -28.08 | 41.55 |
Operating Cash Flow | 1,781 | 1,224 | 869.63 | 756.08 | 466.28 | 780.23 |
Operating Cash Flow Growth | 383.53% | 40.76% | 15.02% | 62.15% | -40.24% | 106.77% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Capital Expenditures | -570.7 | -137.89 | -327.68 | -489.02 | -994.04 | -636.63 |
Sale of Property, Plant & Equipment | -3.89 | 48.55 | 257.52 | 34.92 | 8.21 | 18.84 |
Sale (Purchase) of Intangibles | 0.66 | - | - | - | -0.29 | - |
Investment in Securities | -693.84 | -507.6 | - | 0.78 | - | - |
Other Investing Activities | - | - | -19.99 | - | - | - |
Investing Cash Flow | -1,268 | -596.95 | -90.15 | -453.32 | -986.11 | -617.78 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Short-Term Debt Issued | - | - | - | - | 194.27 | - |
Long-Term Debt Issued | - | - | - | - | 590.33 | 248.18 |
Total Debt Issued | - | - | - | - | 784.6 | 248.18 |
Short-Term Debt Repaid | - | -30 | -53.36 | -158.83 | - | -51.81 |
Long-Term Debt Repaid | - | -568.16 | -163.54 | -135.41 | -197.39 | -151.1 |
Total Debt Repaid | -456.96 | -598.15 | -216.9 | -294.25 | -197.39 | -202.9 |
Net Debt Issued (Repaid) | -456.96 | -598.15 | -216.9 | -294.25 | 587.21 | 45.27 |
Issuance of Common Stock | - | - | - | - | - | 125.03 |
Repurchase of Common Stock | - | - | -59.54 | -55.36 | - | - |
Common Dividends Paid | -226.52 | -263.72 | -94.28 | -49.37 | -144.86 | -87.7 |
Financing Cash Flow | -683.48 | -861.87 | -370.71 | -398.98 | 442.35 | 82.6 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 Cash Flow | -170.47 | -234.68 | 408.77 | -96.22 | -77.48 | 245.05 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Free Cash Flow | 1,210 | 1,086 | 541.95 | 267.07 | -527.75 | 143.61 |
Free Cash Flow Growth | 443.57% | 100.43% | 102.93% | - | - | 89.96% |
Free Cash Flow Margin | 12.78% | 11.28% | 7.78% | 4.15% | -8.37% | 3.44% |
Free Cash Flow Per Share | 6.38 | 5.72 | 2.84 | 1.34 | -2.64 | 0.72 |
Levered Free Cash Flow | 1,110 | 902.93 | 500.32 | 224.61 | -608.93 | 102.74 |
Unlevered Free Cash Flow | 1,159 | 979.16 | 582.55 | 309 | -545.07 | 130.81 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Cash Interest Paid | 40.8 | 66.54 | 78.22 | 76.4 | 41.09 | 26.08 |
Cash Income Tax Paid | 714.89 | 514.29 | 327.03 | 233.96 | 129.94 | 78.45 |
Change in Working Capital | 119.45 | -731.86 | -11.43 | -210.56 | -560.43 | 4.07 |