DSE : GENNEXT
Generation Next Fashions Limited — Financial statements
Apparel and Other Finished Products Made From Fabrics and Similar Materials · Bangladesh
Last price 2.5 BDT (At close: Oct 28, 2026) · Market cap 1.24B
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Financial statements
Generation Next Fashions Limited (GENNEXT) reported revenue of 3.90B BDT (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | |
|---|---|---|---|---|---|---|
| Revenue | 3.90B | 5.96B | 4.12B | 2.92B | 3.18B | 5.19B |
| Cost of Revenue | 3.43B | 5.21B | 3.53B | 2.38B | 2.67B | 4.37B |
| Gross Profit | 473.50M | 748.24M | 588.57M | 538.40M | 513.00M | 812.71M |
| Selling, General & Admin | 267.52M | 332.08M | 269.37M | 255.45M | 272.91M | 343.17M |
| Other Operating Expenses | -1.00 | |||||
| Operating Expenses | 273.26M | 337.83M | 275.31M | 261.26M | 278.85M | 349.21M |
| Operating Income | 200.24M | 410.41M | 313.26M | 277.14M | 234.15M | 463.50M |
| Interest Expense | -278.37M | -289.15M | -289.49M | -277.23M | -263.56M | -254.03M |
| Interest & Investment Income | 1.17M | 1.17M | 833.65K | 957.37K | 1.34M | 3.30M |
| Currency Exchange Gain (Loss) | -14.57M | -14.57M | -4.70M | -3.31M | -2.75M | -5.30M |
| Other Non Operating Income (Expenses) | 159.11M | 25.69M | 51.96M | 34.43M | 103.88M | 97.44M |
| EBT Excluding Unusual Items | 67.56M | 133.55M | 71.86M | 31.99M | 73.07M | 304.90M |
| Pretax Income | 67.56M | 133.55M | 71.86M | 31.99M | 73.07M | 304.90M |
| Income Tax Expense | 87.02M | 99.49M | 67.13M | 28.67M | 67.52M | 91.46M |
| Net Income | -19.45M | 34.06M | 4.73M | 3.32M | 5.55M | 213.44M |
| Net Income to Common | -19.45M | 34.06M | 4.73M | 3.32M | 5.55M | 213.44M |
| Shares Outstanding (Basic) | 470.55M | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M |
| Shares Outstanding (Diluted) | 470.55M | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M |
| EPS (Basic) | -0.04 | 0.07 | 0.01 | 0.01 | 0.01 | 0.43 |
| EPS (Diluted) | -0.04 | 0.07 | 0.01 | 0.01 | 0.01 | 0.43 |
| Free Cash Flow | -167.37M | 38.56M | 1.91M | -375.61M | -714.75M | -897.85M |
| Free Cash Flow Per Share | -0.36 | 0.08 | 0.00 | -0.76 | -1.44 | -1.81 |
| Dividend Per Share | 0.10 | 0.10 | ||||
| Gross Margin | 12.14% | 12.55% | 14.27% | 18.45% | 16.14% | 15.67% |
| Operating Margin | 5.13% | 6.88% | 7.60% | 9.50% | 7.37% | 8.94% |
| Profit Margin | -0.50% | 0.57% | 0.11% | 0.11% | 0.18% | 4.12% |
| Free Cash Flow Margin | -4.29% | 0.65% | 0.05% | -12.87% | -22.48% | -17.31% |
| EBITDA | 312.08M | 525.26M | 432.11M | 393.23M | 352.97M | 584.26M |
| EBITDA Margin | 8.00% | 8.81% | 10.48% | 13.48% | 11.10% | 11.27% |
| D&A For EBITDA | 111.85M | 114.85M | 118.85M | 116.09M | 118.82M | 120.76M |
| EBIT | 200.24M | 410.41M | 313.26M | 277.14M | 234.15M | 463.50M |
| EBIT Margin | 5.13% | 6.88% | 7.60% | 9.50% | 7.37% | 8.94% |
| Effective Tax Rate | 128.79% | 74.50% | 93.42% | 89.62% | 92.41% | 30.00% |
| Advertising Expenses | 824.41K | 839.25K | 1.50M | 1.25M | 1.78M |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 321.25M | 447.48M | 300.62M | 104.62M | 136.91M | 520.37M |
| Short-Term Investments | 1.55M | 1.55M | 1.55M | 1.55M | 1.25M | |
| Cash & Short-Term Investments | 321.25M | 449.03M | 302.17M | 106.17M | 138.46M | 521.62M |
| Accounts Receivable | 1.91B | 1.86B | 1.78B | 1.67B | 1.71B | 1.76B |
| Other Receivables | 3.13M | 2.23M | ||||
| Receivables | 1.91B | 1.86B | 1.78B | 1.67B | 1.71B | 1.76B |
| Inventory | 2.98B | 2.95B | 2.88B | 2.80B | 2.58B | 1.86B |
| Other Current Assets | 241.78M | 192.09M | 207.97M | 180.26M | 172.14M | 151.69M |
| Total Current Assets | 5.45B | 5.45B | 5.17B | 4.76B | 4.60B | 4.29B |
| Property, Plant & Equipment | 4.41B | 4.47B | 4.58B | 4.69B | 4.63B | 4.56B |
| Other Long-Term Assets | -1.00 | |||||
| Total Assets | 9.86B | 9.93B | 9.74B | 9.45B | 9.23B | 8.85B |
| Accounts Payable | 85.29M | 103.42M | 99.15M | 60.96M | 72.24M | 94.69M |
| Accrued Expenses | 654.32M | 95.20M | 93.46M | 86.56M | 99.49M | 135.41M |
| Short-Term Debt | 578.39M | 602.41M | 789.52M | 721.83M | 617.94M | 882.33M |
| Current Portion of Long-Term Debt | 534.08M | 522.06M | 518.92M | 512.29M | 428.99M | 276.78M |
| Current Income Taxes Payable | 206.69M | 235.95M | 216.74M | 199.18M | 170.33M | |
| Other Current Liabilities | 58.14M | 84.14M | 57.67M | 65.43M | 98.42M | 65.02M |
| Total Current Liabilities | 1.91B | 1.87B | 2.02B | 1.85B | 1.70B | 1.77B |
| Long-Term Debt | 2.14B | 2.18B | 1.83B | 1.70B | 1.64B | 1.20B |
| Other Long-Term Liabilities | -1.00 | -1.00 | ||||
| Total Liabilities | 4.05B | 4.05B | 3.85B | 3.56B | 3.34B | 2.96B |
| Common Stock | 4.95B | 4.95B | 4.95B | 4.95B | 4.95B | 4.95B |
| Additional Paid-In Capital | 236.78M | 236.78M | 236.78M | 236.78M | 236.78M | 236.78M |
| Retained Earnings | 257.30M | 320.35M | 328.79M | 316.80M | 305.96M | 292.60M |
| Comprehensive Income & Other | 370.09M | 375.16M | 382.16M | 389.42M | 396.94M | 404.75M |
| Shareholders' Equity | 5.81B | 5.88B | 5.90B | 5.89B | 5.89B | 5.88B |
| Total Liabilities & Equity | 9.86B | 9.93B | 9.74B | 9.45B | 9.23B | 8.85B |
| Total Debt | 3.25B | 3.30B | 3.13B | 2.94B | 2.69B | 2.36B |
| Net Cash (Debt) | -2.93B | -2.85B | -2.83B | -2.83B | -2.55B | -1.83B |
| Net Cash Per Share | -6.22 | -5.77 | -5.72 | -5.72 | -5.15 | -3.71 |
| Filing Date Shares Outstanding | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M |
| Total Common Shares Outstanding | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M | 494.97M |
| Working Capital | 3.54B | 3.59B | 3.15B | 2.91B | 2.91B | 2.52B |
| Book Value Per Share | 11.75 | 11.88 | 11.91 | 11.91 | 11.90 | 11.89 |
| Tangible Book Value | 5.81B | 5.88B | 5.90B | 5.89B | 5.89B | 5.88B |
| Tangible Book Value Per Share | 11.75 | 11.88 | 11.91 | 11.91 | 11.90 | 11.89 |
| Land | 255.99M | 255.99M | 255.99M | 249.69M | 249.69M | |
| Buildings | 3.47B | 3.47B | 3.47B | 3.29B | 3.29B | |
| Machinery | 1.48B | 1.48B | 1.47B | 1.40B | 1.36B | |
| Construction In Progress | 346.03M | 345.01M | 344.55M | 436.99M | 294.49M |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | |
|---|---|---|---|---|---|---|
| Net Income | -19.45M | 34.06M | 4.73M | 3.32M | 5.55M | 213.44M |
| Depreciation & Amortization | 114.85M | 114.85M | 118.85M | 116.09M | 118.82M | 120.76M |
| Other Operating Activities | -135.55M | 9.46M | 3.76M | -3.17M | 2.40M | 5.18M |
| Change in Accounts Receivable | -83.22M | -83.22M | -108.06M | 42.59M | 45.39M | -585.87M |
| Change in Inventory | -73.29M | -73.29M | -75.59M | -224.49M | -721.86M | -629.09M |
| Change in Accounts Payable | 4.28M | 4.28M | 38.18M | -11.27M | -22.45M | 62.40M |
| Change in Other Net Operating Assets | 43.29M | 43.29M | 27.67M | -26.31M | 12.56M | 89.59M |
| Operating Cash Flow | -149.09M | 49.44M | 9.54M | -103.25M | -559.59M | -723.60M |
| Capital Expenditures | -18.28M | -10.87M | -7.63M | -272.36M | -155.15M | -174.25M |
| Other Investing Activities | 6.93M | 2.97M | 98.51M | |||
| Investing Cash Flow | -11.35M | -7.90M | -7.63M | -173.85M | -155.15M | -174.25M |
| Short-Term Debt Issued | 67.69M | 103.94M | 415.34K | 542.95M | ||
| Long-Term Debt Issued | 355.14M | 130.14M | 143.78M | 598.05M | 822.59M | |
| Total Debt Issued | -19.57M | 355.14M | 197.83M | 247.72M | 598.46M | 1.37B |
| Short-Term Debt Repaid | -187.11M | -38.63K | -264.81M | |||
| Total Debt Repaid | -89.83M | -187.11M | -38.63K | -264.81M | ||
| Net Debt Issued (Repaid) | -109.40M | 168.03M | 197.83M | 247.68M | 333.65M | 1.37B |
| Common Dividends Paid | -48.14M | -47.85M | ||||
| Other Financing Activities | 46.27K | -2.42M | 23.54K | 28.33K | 41.06K | 49.54K |
| Financing Cash Flow | -157.49M | 117.75M | 197.85M | 247.71M | 333.69M | 1.37B |
| Foreign Exchange Rate Adjustments | -7.67M | -12.43M | -3.76M | -2.90M | -2.40M | -5.18M |
| Miscellaneous Cash Flow Adjustments | 2.00 | -1.00 | 1.00 | |||
| Net Cash Flow | -325.60M | 146.86M | 196.01M | -32.29M | -383.46M | 462.56M |
| Free Cash Flow | -167.37M | 38.56M | 1.91M | -375.61M | -714.75M | -897.85M |
| Free Cash Flow Margin | -4.29% | 0.65% | 0.05% | -12.87% | -22.48% | -17.31% |
| Free Cash Flow Per Share | -0.36 | 0.08 | 0.00 | -0.76 | -1.44 | -1.81 |
| Levered Free Cash Flow | -193.26M | 70.05M | 8.31M | -375.78M | -710.01M | -985.50M |
| Unlevered Free Cash Flow | -19.28M | 250.77M | 189.24M | -202.51M | -545.28M | -826.73M |
| Cash Interest Paid | 289.15M | 289.15M | 289.49M | 277.23M | 263.56M | 254.03M |
| Cash Income Tax Paid | 71.33M | 71.00M | 29.55M | 17.58M | 28.60M | 23.99M |
| Change in Working Capital | -108.94M | -108.94M | -117.80M | -219.48M | -686.37M | -1.06B |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 1.24B | 3.17B | 3.02B | 2.77B | 1.14B | 2.72B |
| Enterprise Value | 5.85B | 5.84B | 5.22B | 3.15B | 3.62B | |
| Last Close Price | 2.50 | 6.30 | 5.90 | 5.42 | 2.22 | 5.32 |
| PE Ratio | 93.00 | 638.76 | 834.97 | 205.20 | 12.76 | |
| PS Ratio | 0.32 | 0.53 | 0.73 | 0.95 | 0.36 | 0.53 |
| PB Ratio | 0.21 | 0.54 | 0.51 | 0.47 | 0.19 | 0.46 |
| P/TBV Ratio | 0.21 | 0.54 | 0.51 | 0.47 | 0.19 | 0.46 |
| P/FCF Ratio | 82.14 | 1,580.02 | ||||
| P/OCF Ratio | 64.08 | 316.54 | ||||
| EV/Sales Ratio | 0.98 | 1.42 | 1.79 | 0.99 | 0.70 | |
| EV/EBITDA Ratio | 11.14 | 13.52 | 13.27 | 8.92 | 6.20 | |
| EV/EBIT Ratio | 14.25 | 18.65 | 18.83 | 13.44 | 7.82 | |
| EV/FCF Ratio | 151.70 | 3,057.37 | ||||
| Debt / Equity Ratio | 0.56 | 0.56 | 0.53 | 0.50 | 0.46 | 0.40 |
| Debt / EBITDA Ratio | 10.41 | 6.29 | 7.25 | 7.47 | 7.62 | 4.03 |
| Debt / FCF Ratio | 85.64 | 1,640.41 | ||||
| Net Debt / Equity Ratio | 0.50 | 0.48 | 0.48 | 0.48 | 0.43 | 0.31 |
| Net Debt / EBITDA Ratio | 9.38 | 5.43 | 6.55 | 7.20 | 7.23 | 3.14 |
| Net Debt / FCF Ratio | -17.49 | 74.00 | 1,482.28 | -7.54 | -3.57 | -2.04 |
| Asset Turnover | 0.39 | 0.61 | 0.43 | 0.31 | 0.35 | 0.65 |
| Inventory Turnover | 1.18 | 1.79 | 1.24 | 0.88 | 1.20 | 2.83 |
| Quick Ratio | 1.17 | 1.24 | 1.03 | 0.96 | 1.09 | 1.29 |
| Current Ratio | 2.85 | 2.92 | 2.56 | 2.57 | 2.71 | 2.43 |
| Return on Equity (ROE) | -0.33% | 0.58% | 0.08% | 0.06% | 0.09% | 3.69% |
| Return on Assets (ROA) | 1.26% | 2.61% | 2.04% | 1.85% | 1.62% | 3.64% |
| Return on Invested Capital (ROIC) | -0.66% | 1.20% | 0.24% | 0.34% | 0.22% | 4.53% |
| Return on Capital Employed (ROCE) | 2.50% | 5.10% | 4.10% | 3.60% | 3.10% | 6.50% |
| Earnings Yield | -1.65% | 1.07% | 0.16% | 0.12% | 0.49% | 7.84% |
| FCF Yield | -13.53% | 1.22% | 0.06% | -13.55% | -62.78% | -32.98% |
| Dividend Yield | 4.00% | 1.56% | 1.64% | |||
| Payout Ratio | 140.49% | |||||
| Total Shareholder Return | 12.19% | 1.56% | 1.64% |