Gulistan Spinning Mills Limited (GUSM) cash flow statement

Operating activities generated Rs 19.5 mn of cash in FY2026 (Jul 2025 – Jun 2026), 96% of the starting profit. Overall, cash increased by Rs 12.6 mn.

GUSM cash flow statement (annual) (Rs mn)
Rs mn	FY2026 * Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 * Jul 2015 – Jun 2016
Operating activities
Profit (cash-flow starting line, as reported)	20.3	(5.8)	(186.2)	(30.6)	(2.8)	0.1	(44.5)	(22.2)	(98.0)	(49.1)	(34.3)
Depreciation & amortisation	—	0.0	0.2	0.2	0.2	0.3	0.3	14.5	24.8	26.2	27.6
Net cash from operating activities	19.5	(6.8)	(9.0)	(3.0)	(2.5)	(1.6)	(0.0)	(4.1)	(0.4)	(0.3)	(1.9)
Investing activities
Net cash from investing activities	0.7	1.0	420.3	0.0	0.0	0.0	0.0	2.1	0.0	1.3	1.6
Financing activities
Borrowings raised / (repaid)	(7.6)	(2.4)	0.9	3.1	2.6	1.6	0.0	0.4	(0.0)	(0.6)	0.0
Net cash from financing activities	(7.6)	(2.4)	(399.1)	3.1	2.6	1.6	0.0	0.4	(0.0)	(0.6)	0.0
Net change in cash	12.6	(8.2)	12.2	0.1	0.0	(0.0)	(0.0)	(1.6)	(0.4)	0.4	(0.3)

GUSM cash flow statement — year-on-year change (Rs mn)
Rs mn	FY2026 * Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 * Jul 2015 – Jun 2016
Operating activities
Profit (cash-flow starting line, as reported)	—	—	—	—	-4,179.9%	—	—	—	—	—	—
Depreciation & amortisation	—	-100.0%	-12.7%	-13.0%	-13.1%	-13.4%	-98.0%	-41.6%	-5.0%	-5.1%	—
Net cash from operating activities	—	—	—	—	—	—	—	—	—	—	—
Investing activities
Net cash from investing activities	-27.8%	-99.8%	—	—	—	—	-100.0%	—	-100.0%	-16.7%	—
Financing activities
Borrowings raised / (repaid)	—	-379.6%	-72.7%	+22.9%	+59.6%	—	-100.0%	—	—	—	—
Net cash from financing activities	—	—	-12,809.5%	+22.9%	+59.6%	—	-100.0%	—	—	—	—
Net change in cash	—	-167.8%	+8,265.5%	+1,276.1%	—	—	—	—	-205.6%	—	—

Change against the previous fiscal year; shown when the earlier figure is positive.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 43

GUSM cash flow statement — all reported line items (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017
Profit/(Loss) - Starting Line - Cash Flow	20.3	(5.8)	(186.2)	(30.6)	(2.8)	0.1	(44.5)	(22.2)	(98.0)	(49.1)
Non-cash Items & Reconciliation Adjustments - Cash Flow	(0.8)	(1.1)	177.4	27.5	0.2	(2.0)	43.9	18.7	78.5	29.3
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile	(0.8)	(1.1)	(0.3)	(0.3)	(0.0)	(2.1)	0.0	(83.9)	0.9	0.9
Financial Income/(Expense) - Cash Flow - to Reconcile	0.0	0.0	0.0	0.0	0.0	(0.2)	(1.6)	80.5	52.9	2.6
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile	—	0.0	0.2	27.8	0.2	0.3	45.5	23.3	24.8	26.2
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile	—	0.0	0.2	0.2	0.2	0.3	0.3	14.5	24.8	26.2
Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile	—	—	—	27.6	0.0	0.0	45.2	8.8	0.0	—
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile	—	0.0	177.5	—	—	—	0.0	(1.1)	0.0	(0.4)
Income Taxes - Paid/(Reimbursed) - Cash Flow	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid - Cash	0.0	0.0	0.0	0.0	0.0	0.0	0.0	1.7	0.1	0.5
Cash Flow from Operating Activities before Changes in Working Capital	19.5	(6.9)	(8.9)	(3.1)	(2.6)	(2.0)	(0.6)	(5.1)	(19.6)	(20.2)
Working Capital - Increase/(Decrease) - Cash Flow	0.0	0.1	(0.1)	0.1	0.0	0.4	0.6	1.0	19.2	19.9
Accounts Receivables - Decrease/(Increase) - Cash Flow	—	—	—	—	0.0	0.0	—	—	—	—
Inventories - Decrease/(Increase) - Cash Flow	—	—	—	—	—	—	—	0.0	17.9	23.3
Prepaid Expenses - Decrease/(Increase) - Cash Flow	—	—	—	0.1	—	—	0.3	—	—	—
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow	0.0	0.1	(0.1)	0.0	0.0	0.4	0.3	—	—	—
Taxes Payable - Increase/(Decrease) - Cash Flow	0.0	0.0	(0.0)	—	—	—	—	—	—	—
Other Assets & Liabilities - Increase/(Decrease) - Net - Cash Flow	—	—	—	—	—	—	—	1.0	1.3	(3.4)
Net Cash Flow from Operating Activities	19.5	(6.8)	(9.0)	(3.0)	(2.5)	(1.6)	(0.0)	(4.1)	(0.4)	(0.3)
Capital Expenditures - Net - Cash Flow	—	0.0	(420.0)	0.0	0.0	0.0	0.0	(1.2)	0.0	(0.6)
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow	—	0.0	(420.0)	0.0	0.0	0.0	0.0	(1.2)	0.0	(0.6)
Property, Plant & Equipment Sold - Cash Flow	—	0.0	420.0	0.0	0.0	0.0	0.0	1.2	0.0	0.6
Other Investing Cash Flow - Decrease/(Increase)	0.7	1.0	0.3	0.0	0.0	0.0	0.0	0.8	0.0	0.7
Net Cash Flow from Investing Activities	0.7	1.0	420.3	0.0	0.0	0.0	0.0	2.1	0.0	1.3
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow	(7.6)	(2.4)	0.9	3.1	2.6	1.6	0.0	0.4	(0.0)	(0.6)
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow	—	0.0	—	0.0	0.0	0.0	—	—	—	—
Debt - Reduced - Short-Term - Cash Flow	—	0.0	—	0.0	0.0	0.0	—	—	—	—
Debt - Issued/Reduced - Long-Term - Cash Flow	(7.6)	(2.4)	0.9	3.1	2.6	1.6	0.0	0.4	(0.0)	(0.6)
Debt - Issued - Long-Term - Cash Flow	—	—	0.9	3.1	2.6	1.6	0.0	0.8	0.0	—
Debt - Reduced - Long-Term - Cash Flow	—	—	—	—	—	—	0.0	0.4	0.0	0.6
Other Financing Cash Flow - Increase/(Decrease)	—	0.0	(400.0)	—	—	—	—	—	—	—
Net Cash Flow from Financing Activities	(7.6)	(2.4)	(399.1)	3.1	2.6	1.6	0.0	0.4	(0.0)	(0.6)
Net Change in Cash - Total	12.6	(8.2)	12.2	0.1	0.0	(0.0)	(0.0)	(1.6)	(0.4)	0.4
Net Cash from Continuing Operations	12.6	(8.2)	12.2	0.1	0.0	(0.0)	(0.0)	(1.6)	(0.4)	0.4
Net Cash - Beginning Balance	8.5	16.8	4.6	4.5	4.5	4.5	4.5	6.1	6.5	5.5
Net Cash - Ending Balance	21.1	8.5	16.8	4.6	4.5	4.5	4.5	4.5	6.1	5.9
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid - Cash Flow - Supplemental	0.0	0.0	0.0	0.0	0.0	0.0	0.0	1.7	0.1	0.5
CF from Optg Activities before Change in WC & Int Payments	19.5	(6.9)	(8.9)	(3.1)	(2.6)	(2.0)	(0.6)	(3.4)	(19.4)	(19.7)
Depreciation, Depletion & Amortization - Cash Flow	—	0.0	0.2	0.2	0.2	0.3	0.3	14.5	24.8	26.2
Free Cash Flow to Equity	11.9	(9.2)	411.9	0.1	0.0	(0.0)	(0.0)	(2.5)	(0.4)	(0.3)
Free Cash Flow Net of Dividends	19.5	(6.8)	(9.0)	(3.0)	(2.5)	(1.6)	(0.0)	(4.1)	(0.4)	(0.3)
Free Cash Flow	19.5	(6.8)	(9.0)	(3.0)	(2.5)	(1.6)	(0.0)	(4.1)	(0.4)	(0.3)

Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.