SPEL Limited (PSX:SPEL)
Pakistan · Delayed Price · Currency is PKR 42.91
-0.94 (-2.14%)
At close: Nov 6, 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 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Net Income | 1,232 | 1,136 | 1,253 | 640.97 | 491.1 | 538.93 |
Depreciation & Amortization | 383.99 | 374.62 | 351.74 | 324.03 | 319.77 | 273.38 |
Other Amortization | - | - | - | - | - | 0.11 |
Loss (Gain) From Sale of Assets | -19.7 | -20.44 | 27.14 | -61 | 0.79 | -3.13 |
Provision & Write-off of Bad Debts | -15.08 | -18.46 | 32.34 | 6.83 | 0.7 | -5.13 |
Other Operating Activities | 19.98 | -38.04 | 291.66 | -29.77 | 154.29 | 222.57 |
Change in Accounts Receivable | -444.26 | 185.63 | -669.95 | -111.78 | -40.94 | -11.35 |
Change in Inventory | -580.61 | -587.97 | -134.19 | -53.11 | -305.39 | -549.38 |
Change in Accounts Payable | 381.93 | -3.23 | 84.99 | 76.97 | 200.69 | 22.85 |
Change in Unearned Revenue | 210.3 | 110.97 | -21.51 | 82.29 | -19.52 | 5.53 |
Change in Other Net Operating Assets | 19.89 | 19.87 | 8.8 | -5.8 | -45.4 | -28.08 |
Operating Cash Flow | 1,188 | 1,159 | 1,224 | 869.63 | 756.08 | 466.28 |
Operating Cash Flow Growth | -29.05% | -5.30% | 40.76% | 15.02% | 62.15% | -40.24% |
Investing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Capital Expenditures | -739.39 | -723.79 | -137.89 | -327.68 | -489.02 | -994.04 |
Sale of Property, Plant & Equipment | 84.13 | 84.28 | 48.55 | 257.52 | 34.92 | 8.21 |
Sale (Purchase) of Intangibles | - | - | - | - | - | -0.29 |
Investment in Securities | 28.64 | -109.21 | -507.6 | - | 0.78 | - |
Other Investing Activities | - | - | - | -19.99 | - | - |
Investing Cash Flow | -626.63 | -748.73 | -596.95 | -90.15 | -453.32 | -986.11 |
Financing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Short-Term Debt Issued | - | - | - | - | - | 194.27 |
Long-Term Debt Issued | - | - | - | - | - | 590.33 |
Total Debt Issued | - | - | - | - | - | 784.6 |
Short-Term Debt Repaid | - | - | -30 | -53.36 | -158.83 | - |
Long-Term Debt Repaid | - | -305.17 | -568.16 | -163.54 | -135.41 | -197.39 |
Lease Payments | -269.06 | -223.5 | -415.37 | -55.49 | -16.74 | -8.74 |
Total Debt Repaid | -343.44 | -305.17 | -598.15 | -216.9 | -294.25 | -197.39 |
Net Debt Issued (Repaid) | -343.44 | -305.17 | -598.15 | -216.9 | -294.25 | 587.21 |
Repurchase of Common Stock | - | - | - | -59.54 | -55.36 | - |
Common Dividends Paid | -169.33 | -169.61 | -263.72 | -94.28 | -49.37 | -144.86 |
Financing Cash Flow | -512.77 | -474.78 | -861.87 | -370.71 | -398.98 | 442.35 |
Net Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Net Cash Flow | 49.11 | -64.23 | -234.68 | 408.77 | -96.22 | -77.48 |
Free Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Free Cash Flow | 449.1 | 435.48 | 1,086 | 541.95 | 267.07 | -527.75 |
Free Cash Flow Growth | -70.51% | -59.91% | 100.43% | 102.93% | - | - |
Free Cash Flow Margin | 4.49% | 4.63% | 11.28% | 7.78% | 4.15% | -8.37% |
Free Cash Flow Per Share | 2.37 | 2.29 | 5.72 | 2.84 | 1.34 | -2.64 |
Levered Free Cash Flow | 354.41 | 440.05 | 882.72 | 500.32 | 224.61 | -608.93 |
Unlevered Free Cash Flow | 405.94 | 487.29 | 958.95 | 582.55 | 309 | -545.07 |
Free Cash Flow After Leases | 180.05 | 211.98 | 670.87 | 486.46 | 250.33 | -536.49 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Cash Interest Paid | 74.11 | 74.09 | 66.54 | 78.22 | 76.4 | 41.09 |
Cash Income Tax Paid | 740.34 | 730.65 | 514.29 | 327.03 | 233.96 | 129.94 |
Change in Working Capital | -412.77 | -274.73 | -731.86 | -11.43 | -210.56 | -560.43 |