GEMSPNL Supernet Limited
Latest results: FY2025 · Jun 2025 Q2 FY2026 · Oct – Dec 2025
Quarterly · Q3 FY2021 – Q2 FY2026
Supernet Limited (GEMSPNL) quarterly cash flow statement
Operating activities generated Rs 316.2 mn of cash in Q2 FY2026 (Oct – Dec 2025), up 1,749.0% on Q2 FY2025, 285% of the starting profit. Capital expenditure was Rs 40.3 mn, leaving free cash flow of Rs 275.9 mn. Overall, cash increased by Rs 273.7 mn.
| Rs mn | TTM to Dec 2025 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 * Jul – Sep 2025 | Q4 FY2025 * Apr – Jun 2025 | Q3 FY2025 * Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 * Apr – Jun 2024 | Q3 FY2024 * Jan – Mar 2024 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 796.7 | 111.1 | 250.9 | 203.0 | 231.7 | 224.4 | 171.1 | (57.8) | 106.6 | ||||||||||
| Depreciation & amortisation | 194.0 | 48.1 | 47.2 | 55.0 | 43.6 | 24.0 | 64.7 | 26.6 | 48.1 | ||||||||||
| Net cash from operating activities | 56.2 | 316.2 | (2.0) | (232.4) | (25.6) | 17.1 | 87.6 | 351.2 | 151.0 | ||||||||||
| Investing activities | |||||||||||||||||||
| Capital expenditure | (213.7) | (40.3) | (62.3) | (78.2) | (32.9) | (117.1) | (51.8) | (54.1) | (2.2) | ||||||||||
| Net cash from investing activities | (178.6) | (40.2) | (90.2) | 25.2 | (73.5) | (340.4) | 73.4 | (54.1) | (2.2) | ||||||||||
| Financing activities | |||||||||||||||||||
| Borrowings raised / (repaid) | (3.5) | (0.2) | (1.1) | 10.6 | (12.8) | (15.0) | 12.9 | 6.0 | (0.6) | ||||||||||
| Net cash from financing activities | (3.5) | (0.2) | (1.1) | 10.6 | (12.8) | (15.0) | 12.9 | (3.8) | (0.6) | ||||||||||
| Net change in cash | (122.3) | 273.7 | (97.4) | (188.7) | (109.9) | (338.6) | 173.0 | 281.8 | 153.5 | ||||||||||
| Key figures | |||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (157.6) | 275.9 | (64.3) | (310.6) | (58.5) | (100.0) | 35.8 | 297.1 | 148.8 | ||||||||||
| Rs mn | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 * Jul – Sep 2025 | Q4 FY2025 * Apr – Jun 2025 | Q3 FY2025 * Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 * Apr – Jun 2024 | Q3 FY2024 * Jan – Mar 2024 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -50.5% | +46.6% | — | +117.3% | +11.2% | -20.6% | — | -21.2% | ||||||||||
| Depreciation & amortisation | +100.3% | -27.0% | +106.6% | -9.4% | -38.0% | +41.6% | +478.5% | -23.3% | ||||||||||
| Net cash from operating activities | +1,749.0% | -102.2% | -166.2% | -117.0% | -87.2% | -25.4% | — | -52.6% | ||||||||||
| Investing activities | ||||||||||||||||||
| Capital expenditure | -65.6% | +20.4% | +44.5% | +1,377.4% | +10.5% | -38.4% | — | -98.7% | ||||||||||
| Net cash from investing activities | — | -222.9% | — | — | — | — | -143.3% | — | ||||||||||
| Financing activities | ||||||||||||||||||
| Borrowings raised / (repaid) | — | -108.8% | +77.6% | — | — | -76.4% | — | -107.7% | ||||||||||
| Net cash from financing activities | — | -108.8% | — | — | — | -76.4% | — | -108.9% | ||||||||||
| Net change in cash | — | -156.3% | -167.0% | -171.6% | — | +83.5% | — | -26.6% | ||||||||||
| Key figures | ||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -279.5% | -204.5% | -139.4% | -454.9% | +7.1% | — | -1.9% | ||||||||||
Change against the same quarter a year earlier; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. TTM = the latest four quarters added together. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 59
| Rs mn | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 111.1 | 250.9 | 203.0 | 231.7 | 224.4 | 171.1 | (57.8) | 106.6 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 62.6 | 68.8 | 123.3 | 53.8 | 61.0 | 113.5 | (7.4) | 96.9 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 7.3 | 16.3 | 62.5 | 4.5 | 30.0 | 40.5 | (42.9) | 39.9 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 7.1 | 5.3 | 5.8 | 5.7 | 7.0 | 8.3 | 8.9 | 8.9 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 48.1 | 47.2 | 55.0 | 43.6 | 24.0 | 64.7 | 26.6 | 48.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 47.4 | 46.5 | 54.2 | 42.8 | 23.2 | 64.6 | 26.6 | 48.1 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.7 | 0.7 | 0.8 | 0.8 | 0.8 | 0.1 | 0.1 | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 135.1 | 69.3 | 31.5 | 90.3 | 54.9 | 37.1 | 21.3 | 66.4 |
| Interest Paid - Cash | 9.8 | 5.3 | 8.7 | 5.2 | 9.7 | 8.4 | 10.3 | 8.3 |
| Interest & Dividends - Received - Total - Cash Flow | 2.1 | 1.3 | 1.9 | 2.2 | — | 5.1 | 16.4 | 0.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 30.9 | 246.4 | 288.1 | 192.2 | 220.7 | 244.3 | (80.2) | 128.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | 285.3 | (248.4) | (520.5) | (217.8) | (203.6) | (156.7) | 431.4 | 22.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (25.1) | 341.0 | (599.2) | (196.0) | 9.0 | (230.6) | (412.0) | 720.6 |
| Inventories - Decrease/(Increase) - Cash Flow | (95.1) | (402.4) | (139.6) | — | 773.2 | (773.2) | 259.1 | — |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 26.8 | (379.5) | 229.5 | 38.0 | 460.8 | (446.9) | (43.6) | (9.3) |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | 497.8 | (261.6) | (236.2) | — | (12.0) | (216.0) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (0.6) | — | — | 2.5 | (2.5) | — | — | — |
| Accounts Payable - Increase/(Decrease) - Cash Flow | 379.2 | 192.5 | (509.1) | 199.3 | (1,207.9) | 1,294.0 | 639.9 | (473.3) |
| Net Cash Flow from Operating Activities | 316.2 | (2.0) | (232.4) | (25.6) | 17.1 | 87.6 | 351.2 | 151.0 |
| Capital Expenditures - Net - Cash Flow | 40.3 | 62.3 | 78.2 | 32.9 | 117.1 | 51.8 | 54.1 | 2.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 40.3 | 62.3 | 78.2 | 32.9 | 60.1 | 51.8 | 54.1 | 2.2 |
| Property, Plant & Equipment - Purchased - Cash Flow | 40.3 | 62.3 | 78.2 | 32.9 | 60.1 | 51.8 | 54.1 | 2.2 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | 0.0 | 0.0 | 57.0 | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | 0.0 | 0.0 | 57.0 | — | — | — |
| Capital Expenditures - Total | 40.3 | 62.3 | 78.2 | 32.9 | 117.1 | 51.8 | 54.1 | 2.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 0.1 | (27.9) | 103.4 | (40.6) | (223.3) | 125.1 | — | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 0.1 | (27.9) | 103.4 | (40.6) | (223.3) | 125.1 | — | 0.0 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — | 125.1 | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | 27.9 | — | 40.6 | 223.3 | — | — | 0.0 |
| Net Cash Flow from Investing Activities | (40.2) | (90.2) | 25.2 | (73.5) | (340.4) | 73.4 | (54.1) | (2.2) |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (0.2) | (1.1) | 10.6 | (12.8) | (15.0) | 12.9 | 6.0 | (0.6) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | 0.0 | 12.8 | (12.8) | (14.0) | 14.0 | 6.0 | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.2) | (1.1) | (2.2) | 0.0 | (1.0) | (1.1) | (0.0) | (0.6) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.2) | (1.1) | (2.2) | 0.0 | (1.0) | (1.1) | (0.0) | (0.6) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | 3.8 |
| Lease liabilities - Issued - Cash flow | — | — | — | — | — | — | — | 3.8 |
| Debt - Reduced - Long-Term - Cash Flow | 0.2 | 1.1 | 2.2 | 0.0 | 1.0 | 1.1 | 0.0 | 4.3 |
| Lease liabilities - Reduced - Cash flow represents cash outflow due to the repayment of lease liability/debt of the company. It includes finance leases, capitalized lease, and hire-purchase agreement. Applicable to all industries. If Lease liability issue | 0.2 | 1.1 | 2.2 | 0.0 | 1.0 | 1.1 | 0.0 | 4.3 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | (9.8) | — |
| Net Cash Flow from Financing Activities | (0.2) | (1.1) | 10.6 | (12.8) | (15.0) | 12.9 | (3.8) | (0.6) |
| Foreign Exchange Effects - Cash Flow | (2.2) | (4.1) | 8.0 | 2.0 | (0.3) | (0.8) | (11.6) | 5.3 |
| Net Change in Cash - Total | 273.7 | (97.4) | (188.7) | (109.9) | (338.6) | 173.0 | 281.8 | 153.5 |
| Net Cash from Continuing Operations | 273.7 | (97.4) | (188.7) | (109.9) | (338.6) | 173.0 | 281.8 | 153.5 |
| Net Cash - Beginning Balance | (17.4) | 79.9 | 268.6 | 518.4 | 717.1 | 279.3 | 262.3 | 243.2 |
| Net Cash - Ending Balance | 256.2 | (17.4) | 79.9 | 408.5 | 378.5 | 452.3 | 544.1 | 396.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 135.1 | 69.3 | 31.5 | 90.3 | 54.9 | 37.1 | 21.3 | 66.4 |
| Interest Paid - Cash Flow - Supplemental | 9.8 | 5.3 | 8.7 | 5.2 | 9.7 | 8.4 | 10.3 | 8.3 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 2.1 | 1.3 | 1.9 | 2.2 | — | 5.1 | 16.4 | 0.1 |
| CF from Optg Activities before Change in WC & Int Payments | 40.8 | 251.7 | 296.8 | 197.3 | 230.5 | 252.6 | (69.9) | 137.2 |
| Common Stock Buyback - Net | — | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 48.1 | 47.2 | 55.0 | 43.6 | 24.0 | 64.7 | 26.6 | 48.1 |
| Free Cash Flow to Equity | 275.7 | (65.4) | (300.0) | (71.3) | (115.0) | 48.7 | 303.1 | 148.2 |
| Free Cash Flow Net of Dividends | 275.9 | (64.3) | (310.6) | (58.5) | (100.0) | 35.8 | 297.1 | 148.8 |
| Free Cash Flow | 275.9 | (64.3) | (310.6) | (58.5) | (100.0) | 35.8 | 297.1 | 148.8 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.