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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Western Marine Shipyard (DHA:WMSHIPYARD) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Western Marine Shipyard's net income from continuing operations for the
six
months ended in Jun. 2025 was BDT-4.8 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Western Marine Shipyard's depreciation, depletion and amortization for the
six
months ended in Jun. 2025 was BDT398.9 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Western Marine Shipyard's change in working capital for the
six
months ended in Jun. 2025 was BDT-24.6 Mil. It means Western Marine Shipyard's working capital
declined by BDT24.6 Mil
from Jun. 2024 to Jun. 2025 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Western Marine Shipyard's cash flow from deferred tax for the
six
months ended in Jun. 2025 was BDT0.0 Mil.
Western Marine Shipyard's cash from discontinued operating Activities for the
six
months ended in Jun. 2025 was BDT0.0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Western Marine Shipyard's asset impairment charge for the
six
months ended in Jun. 2025 was BDT0.0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Western Marine Shipyard's stock based compensation for the
six
months ended in Jun. 2025 was BDT0.0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Western Marine Shipyard's cash flow from others for the
six
months ended in Jun. 2025 was BDT337.5 Mil.
Western Marine Shipyard Cash Flow from Operations Related Terms
Western Marine Shipyard Cash Flow from Operations Historical Data
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The historical data trend for Western Marine Shipyard's Cash Flow from Operations can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Western Marine Shipyard Cash Flow from Operations Chart
Western Marine Shipyard Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Western Marine Shipyard's Cash Flow from Operations for the fiscal year that ended in Jun. 2025 is calculated as:
For stock reported annually, GuruFocus uses latest annual data as the TTM data. Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was BDT707.1 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of BDT707.1 Mil mean?
Western Marine Shipyard (DHA:WMSHIPYARD) has a Cash Flow from Operations of BDT707.1 Mil as of Jun. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Western Marine Shipyard and its competitors.
Is Western Marine Shipyard's Cash Flow from Operations too high?
Western Marine Shipyard's current Cash Flow from Operations is BDT707.1 Mil. Overall, Western Marine Shipyard has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Western Marine Shipyard's Cash Flow from Operations compare to SPCX and GE?
Western Marine Shipyard's Cash Flow from Operations of BDT707.1 Mil can be compared against companies in the Aerospace & Defense industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for an Aerospace & Defense company?
A good Cash Flow from Operations depends on the Aerospace & Defense industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Western Marine Shipyard and its competitors. Western Marine Shipyard's current Cash Flow from Operations is BDT707.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Western Marine Shipyard stock overvalued right now?
Based on GuruFocus' analysis, Western Marine Shipyard (DHA:WMSHIPYARD) is currently considered Possible Value Trap. The stock's GF Value™ is BDT13.12, compared to a current price of BDT9.00 — trading 31.4% below its estimated fair value. The current Cash Flow from Operations is BDT707.1 Mil. Western Marine Shipyard's overall GF Score™ is 71/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Western Marine Shipyard (DHA:WMSHIPYARD), the current Cash Flow from Operations is BDT707.1 Mil as of Jun. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Western Marine Shipyard (DHA:WMSHIPYARD) Overvalued in 2026?
Based on GuruFocus' analysis, Western Marine Shipyard stock appears to be undervalued.
The current stock price of BDT9.00 is trading 31.4% below its estimated GF Value™ of BDT13.12.
GuruFocus considers Western Marine Shipyard to be Possible Value Trap.
Key valuation signals for DHA:WMSHIPYARD:
Cash Flow from Operations: BDT707.1 Mil
GF Value™: BDT13.12 vs. price of BDT9.00 (31.4% below fair value)
No single metric tells the full story. See the DHA:WMSHIPYARD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Western Marine Shipyard Ltd is a public limited company engaged in shipbuilding and related marine engineering activities and operates as an export-oriented shipyard in Bangladesh. The Company specializes in the construction of various vessels, including multi-purpose cargo ships, inland container vessels, inland tankers, passenger ships, Ro-Ro ferries, port utility vessels, tugs, offshore petroleum vessels, fishing trawlers, barges, dredgers, and landing crafts. Its activities mainly comprise new shipbuilding for domestic use and for export markets, supported by in-house ship design facilities and shipyard operations. The Company operates in Bangladesh and has exported vessels to countries such as Germany, Norway, Ecuador, New Zealand, and Kenya, as well as serving domestic clients.
71GF Score
Get the complete analysis for DHA:WMSHIPYARD
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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