Leather Up 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	2020 - 2016
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	2020 - 2016
Net Income	-2.79	-4.51	0.32	-3.29	-14.48	-58.68	Upgrade
Depreciation & Amortization	0.14	0.15	0.17	0.18	0.21	0.23	Upgrade
Loss (Gain) From Sale of Assets	-	-	-	-1.39	-	0.07	Upgrade
Provision & Write-off of Bad Debts	-	-	0.06	0.24	0.36	-	Upgrade
Other Operating Activities	0.05	0.23	-0.04	-2.64	11.86	51.12	Upgrade
Change in Accounts Receivable	-	-	-	7.51	-7.57	-0.38	Upgrade
Change in Inventory	0.1	7.5	16.28	-9.36	2.59	-	Upgrade
Change in Accounts Payable	16.98	-2.32	-16.7	11.33	7.83	3.42	Upgrade
Change in Income Taxes	-	-	-	-	-	-0.1	Upgrade
Change in Other Net Operating Assets	-1.53	-0.49	-1.52	0.27	-1.35	4.15	Upgrade
Operating Cash Flow	12.95	0.56	-1.43	2.87	-0.55	-0.17	Upgrade
Short-Term Debt Issued	-	-	0.25	-	2.83	0.4	Upgrade
Total Debt Issued	0.16	-	0.25	-	2.83	0.4	Upgrade
Short-Term Debt Repaid	-	-0.06	-0.16	-3.23	-	-	Upgrade
Total Debt Repaid	-0.06	-0.06	-0.16	-3.23	-	-	Upgrade
Net Debt Issued (Repaid)	0.11	-0.06	0.09	-3.23	2.83	0.4	Upgrade
Common Dividends Paid	-	-	-	-0.98	-	-	Upgrade
Financing Cash Flow	0.11	-0.06	0.09	-4.22	2.83	0.4	Upgrade
Net Cash Flow	13.06	0.51	-1.34	-1.35	2.28	0.23	Upgrade
Free Cash Flow	12.95	0.56	-1.43	2.87	-0.55	-0.17	Upgrade
Free Cash Flow Margin	42.67%	4.64%	-5.19%	10.55%	-2.04%	-1.03%	Upgrade
Free Cash Flow Per Share	2.13	0.09	-0.24	0.48	-0.09	-0.03	Upgrade
Cash Income Tax Paid	0.2	0.3	0.66	0.29	0.22	0.23	Upgrade
Levered Free Cash Flow	13.63	1.61	-2.15	3.04	4.73	53.95	Upgrade
Unlevered Free Cash Flow	13.63	1.61	-2.15	3.04	4.73	53.95	Upgrade
Change in Working Capital	15.55	4.69	-1.94	9.76	1.5	7.08	Upgrade

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