No, it only covers the period for which the company was listed as a separate entity, from the 23 September.
A cash flow just shows what has been paid or received, so the other working capital paid in Q2 will relate to costs incurred in Q2 as well as costs for other periods. A profit and loss statement only includes costs incurred in the current period, which is known as the accrual principle in accounting. The difference between what has been paid and costs incurred gives rise to assets and liabilities on the balance sheet in the form of receivables, inventories and payables.
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