Last close · 16 Oct 2026
Rs 7.70 -2.53%
Annual · FY2016 – FY2026
Gulshan Spinning Mills Limited (GSPM) cash flow statement
Operating activities generated -Rs 12.5 mn of cash in FY2026 (Jul 2025 – Jun 2026). Capital expenditure was Rs 194,600, leaving free cash flow of -Rs 12.7 mn. Overall, cash increased by Rs 424,975.
| 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 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | (44.4) | (8.0) | (13.9) | (33.6) | 58.5 | ||||||
| Depreciation & amortisation | 0.1 | 0.0 | 0.6 | 0.7 | 0.8 | ||||||
| Net cash from operating activities | (12.5) | (8.3) | (12.8) | (14.2) | 119.9 | ||||||
| Investing activities | |||||||||||
| Capital expenditure | (0.2) | (1.0) | — | — | — | ||||||
| Net cash from investing activities | (0.6) | (1.0) | 270.0 | 0.0 | 1,119.6 | ||||||
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | 13.5 | 8.6 | 12.4 | 12.6 | (6.7) | ||||||
| Net cash from financing activities | 13.5 | 8.6 | (257.6) | 12.6 | (1,237.7) | ||||||
| Net change in cash | 0.4 | (0.7) | (0.4) | (1.6) | 1.8 | ||||||
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | (12.7) | (9.3) | — | — | — | ||||||
| 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 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | -157.5% | — | ||||||
| Depreciation & amortisation | +53.8% | -93.4% | -12.8% | -13.0% | -17.4% | ||||||
| Net cash from operating activities | — | — | — | -111.8% | — | ||||||
| Investing activities | |||||||||||
| Capital expenditure | -80.8% | — | — | — | — | ||||||
| Net cash from investing activities | — | -100.4% | — | -100.0% | — | ||||||
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | +58.0% | -31.1% | -1.3% | — | -379.8% | ||||||
| Net cash from financing activities | +58.0% | — | -2,149.3% | — | -52,090.3% | ||||||
| Net change in cash | — | — | — | -189.1% | +95.3% | ||||||
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | ||||||
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 46
| 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (44.4) | (8.0) | (13.9) | (33.6) | 58.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 44.6 | (0.3) | 1.5 | 19.8 | (36.0) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 44.4 | (0.3) | (3.5) | (0.5) | (0.7) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.1 | (0.1) | (0.0) | (0.0) | (0.3) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.1 | 0.0 | 0.6 | 20.4 | 17.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.1 | 0.0 | 0.6 | 0.7 | 0.8 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | 0.0 | 19.7 | 17.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | 4.5 | 0.0 | (52.8) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 |
| Interest Paid - Cash | 12.6 | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest & Dividends - Received - Total - Cash Flow | 0.0 | 0.1 | 0.0 | 0.0 | 0.4 |
| Cash Flow from Operating Activities before Changes in Working Capital | — | (8.4) | (12.4) | (13.8) | 22.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | — | 0.1 | (0.4) | (0.4) | 97.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | 0.1 | (0.6) | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | 0.0 | 0.2 | — | — |
| Net Cash Flow from Operating Activities | (12.5) | (8.3) | (12.8) | (14.2) | 119.9 |
| Capital Expenditures - Net - Cash Flow | 0.2 | 1.0 | (270.0) | 0.0 | (3.0) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.2 | 1.0 | (270.0) | 0.0 | (3.0) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.2 | 1.0 | — | — | — |
| Property, Plant & Equipment Sold - Cash Flow | — | 0.0 | 270.0 | 0.0 | 3.0 |
| Capital Expenditures - Total | 0.2 | 1.0 | — | — | — |
| Acquisition & Disposals of Business - Assets - Sold/(Acquired) - Net - Cash Flow | — | — | — | 0.0 | 1,116.6 |
| Other Investing Cash Flow - Decrease/(Increase) | (0.4) | — | — | — | — |
| Net Cash Flow from Investing Activities | (0.6) | (1.0) | 270.0 | 0.0 | 1,119.6 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 13.5 | 8.6 | 12.4 | 12.6 | (6.7) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 13.5 | 8.6 | 12.4 | 12.6 | (6.7) |
| Debt - Issued - Short-Term - Cash Flow | 13.5 | 8.6 | 12.4 | 12.6 | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | 6.7 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | — | — | 0.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | — | — | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | 0.0 |
| 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 | — | — | — | — | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | 0.0 | (270.0) | 0.0 | (1,231.0) |
| Net Cash Flow from Financing Activities | 13.5 | 8.6 | (257.6) | 12.6 | (1,237.7) |
| Net Change in Cash - Total | 0.4 | (0.7) | (0.4) | (1.6) | 1.8 |
| Net Cash from Continuing Operations | — | (0.7) | (0.4) | (1.6) | 1.8 |
| Net Cash - Beginning Balance | 16.3 | 17.0 | 17.4 | 19.0 | 17.2 |
| Net Cash - Ending Balance | 16.7 | 16.3 | 17.0 | 17.4 | 19.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 12.6 | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.0 | 0.1 | 0.0 | 0.0 | 0.4 |
| CF from Optg Activities before Change in WC & Int Payments | — | (8.4) | (12.4) | (13.8) | 22.8 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.1 | 0.0 | 0.6 | 0.7 | 0.8 |
| Free Cash Flow to Equity | 0.8 | (0.7) | 269.6 | (1.6) | 116.2 |
| Free Cash Flow Net of Dividends | (12.7) | (9.3) | (12.8) | (14.2) | 119.9 |
| Free Cash Flow | (12.7) | (9.3) | (12.8) | (14.2) | 119.9 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.