PSX:GEMNETS 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
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023
Net Income	81.96	63.27	29.76	1.01
Depreciation & Amortization	18.24	11.88	1.93	-
Loss (Gain) From Sale of Assets	-0.26	-0.05	-	-
Provision & Write-off of Bad Debts	8.57	16.73	-	-
Other Operating Activities	12.12	12.14	374.77	0.15
Change in Accounts Receivable	87.85	-173.05	-304.56	-3.13
Change in Inventory	-50.53	-103.81	-50.38	-
Change in Accounts Payable	498.75	-178.74	567.23	5
Change in Other Net Operating Assets	-669.3	206.59	-519.27	-0.19
Operating Cash Flow	-12.59	-145.05	99.49	2.85
Operating Cash Flow Growth	-	-	3396.44%	-
Capital Expenditures	-61.66	-58.34	-35.24	-
Sale of Property, Plant & Equipment	0.31	0.07	-	-
Investment in Securities	-24.4	-24.4	-	-
Investing Cash Flow	-85.75	-82.67	-35.24	-
Short-Term Debt Issued	-	98.16	24.23	-
Long-Term Debt Issued	-	30	8.35	-
Total Debt Issued	116	128.16	32.58	-
Long-Term Debt Repaid	-	-7.38	-	-
Net Debt Issued (Repaid)	102.22	120.78	32.58	-
Issuance of Common Stock	36.76	36.76	-	8.57
Financing Cash Flow	138.98	157.54	32.58	8.57
Miscellaneous Cash Flow Adjustments	-0	-0	-	-
Net Cash Flow	40.63	-70.17	96.83	11.42
Free Cash Flow	-74.25	-203.38	64.25	2.85
Free Cash Flow Growth	-	-	2158.12%	-
Free Cash Flow Margin	-3.85%	-12.23%	38.17%	57.35%
Free Cash Flow Per Share	-2.09	-6.04	7.43	-
Cash Interest Paid	13.31	13.31	10.83	-
Cash Income Tax Paid	76.24	76.24	9.93	0.11
Levered Free Cash Flow	-	-224.17	-280.69	-
Unlevered Free Cash Flow	-	-213.22	-274.24	-
Change in Working Capital	-133.22	-249.01	-306.98	1.68

Source: S&P Capital IQ. Standard template. Financial Sources.