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Automobile Assembler

AGTL Al-Ghazi Tractors Limited

Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026

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Last close · 16 Oct 2026

Rs 378.98 +2.83%

Quarterly · Q3 FY2021 – Q2 FY2026

Al-Ghazi Tractors Limited (AGTL) quarterly cash flow statement

Operating activities generated Rs 1.2 bn of cash in Q2 FY2026 (Apr – Jun 2026), 97% of the starting profit. Capital expenditure was Rs 222.8 mn, leaving free cash flow of Rs 977.2 mn. Overall, cash increased by Rs 983.5 mn.

AGTL cash flow statement (quarterly) (Rs mn)
Rs mn TTM to Jun 2026 Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Operating activities
Profit (cash-flow starting line, as reported) 4,669.7 1,237.6 1,118.3 2,582.0 (268.1) (239.8) 102.6 1,804.8 1,066.7
Depreciation & amortisation 375.7 109.5 123.2 16.1 127.0 149.7 122.4 171.2 93.0
Net cash from operating activities 8,591.9 1,200.0 1,931.3 4,940.4 520.3 (1,083.2) (570.1) 2,864.1 (2,866.0)
Investing activities
Capital expenditure (1,013.0) (222.8) (112.2) (253.2) (424.8) (120.8) (107.6) (137.5) (545.0)
Net cash from investing activities (980.9) (216.8) (92.4) (248.5) (423.2) (102.7) (107.6) (48.7) (544.5)
Financing activities
Dividends paid — — (0.3) (0.0) — (1.0) (1.2) (1.1) (0.7)
Borrowings raised / (repaid) (3,516.2) 0.3 (11.4) (3,441.1) (63.9) 1,065.4 (10.9) (2,211.7) 2,945.8
Net cash from financing activities (3,516.5) 0.3 (11.8) (3,441.1) (63.9) 1,064.4 (12.1) (2,212.8) 2,945.1
Net change in cash 4,094.5 983.5 1,827.1 1,250.7 33.2 (121.5) (689.8) 602.6 (465.5)
Key figures
Free cash flow (operating cash flow − capex) 7,578.9 977.2 1,819.1 4,687.1 95.5 (1,203.9) (677.7) 2,726.6 (3,411.1)
AGTL cash flow statement — year-on-year change (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Operating activities
Profit (cash-flow starting line, as reported) — +990.0% +43.1% -125.1% -116.6% -92.6% +30.3% -34.9%
Depreciation & amortisation -26.9% +0.6% -90.6% +36.6% +110.2% +134.7% +216.2% +96.2%
Net cash from operating activities — — +72.5% — — -245.8% — -167.9%
Investing activities
Capital expenditure +84.5% +4.2% +84.2% -22.1% -64.1% -22.3% -26.9% +687.3%
Net cash from investing activities — — — — — — — -3,663.4%
Financing activities
Dividends paid — -73.0% -98.7% — +35.7% -39.5% -29.3% -57.2%
Borrowings raised / (repaid) -100.0% — — -102.2% +2,827.4% — — -20.4%
Net cash from financing activities -100.0% — — -102.2% +2,882.9% — — -20.4%
Net change in cash — — +107.6% — — -374.9% — -105.9%
Key figures
Free cash flow (operating cash flow − capex) — — +71.9% — — -368.3% — -182.2%

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. Updated 16 Oct 2026.

All reported line items 54
AGTL cash flow statement — all reported line items (Rs bn)
Rs bn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Profit/(Loss) - Starting Line - Cash Flow 1.2 1.1 2.6 (0.3) (0.2) 0.1 1.8 1.1
Non-cash Items & Reconciliation Adjustments - Cash Flow 0.1 0.1 0.0 0.3 0.5 0.2 0.2 0.2
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile 0.1 0.1 (0.0) 0.1 0.2 0.0 (0.1) (0.0)
Financial Income/(Expense) - Cash Flow - to Reconcile (0.1) (0.0) 0.0 0.1 0.1 0.0 0.2 0.1
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile 0.1 0.1 0.0 0.1 0.1 0.1 0.2 0.1
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile 0.1 0.1 0.0 0.1 0.1 0.1 0.2 0.1
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile (0.0) (0.0) (0.0) (0.0) (0.0) 0.0 (0.0) (0.0)
Income Taxes - Paid/(Reimbursed) - Cash Flow 0.1 0.9 0.4 0.1 0.2 0.4 0.7 0.3
Interest Paid - Cash 0.0 0.0 0.1 0.1 0.2 0.1 0.1 0.1
Interest & Dividends - Received - Total - Cash Flow 0.1 0.0 0.0 0.0 — 0.0 0.0 0.0
Cash Flow from Operating Activities before Changes in Working Capital 1.3 0.3 2.1 (0.2) (0.2) (0.1) 1.2 0.8
Working Capital - Increase/(Decrease) - Cash Flow (0.1) 1.6 2.8 0.7 (0.9) (0.5) 1.7 (3.7)
Accounts Receivables - Decrease/(Increase) - Cash Flow 1.2 1.0 0.5 1.3 (1.3) 2.0 (0.6) (3.7)
Inventories - Decrease/(Increase) - Cash Flow (0.4) (0.4) 1.0 (1.3) 1.1 (1.0) 2.3 (0.2)
Prepaid Expenses - Decrease/(Increase) - Cash Flow 0.0 0.0 0.1 (0.1) (0.2) 0.2 (0.1) (0.0)
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow (0.9) 0.7 0.7 0.8 (0.1) (1.8) (0.1) 0.3
Other Liabilities - Increase/(Decrease) -Total - Cash Flow 0.0 0.3 0.5 0.0 (0.5) 0.0 0.0 (0.1)
Net Cash Flow from Operating Activities 1.2 1.9 4.9 0.5 (1.1) (0.6) 2.9 (2.9)
Capital Expenditures - Net - Cash Flow 0.2 0.1 0.2 0.4 0.1 0.1 0.0 0.5
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow 0.2 0.1 0.1 0.4 0.1 0.1 0.1 0.1
Property, Plant & Equipment - Purchased - Cash Flow 0.2 0.1 0.1 0.4 0.1 0.1 0.1 0.1
Property, Plant & Equipment Sold - Cash Flow 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow 0.0 — 0.1 0.0 0.0 — (0.1) 0.4
Intangible Assets - Purchased/Acquired - Cash Flow 0.0 — 0.1 0.0 0.0 — — 0.4
Intangible Assets - Net - Cash Flow — — — — — — (0.1) —
Capital Expenditures - Total 0.2 0.1 0.3 0.4 0.1 0.1 0.1 0.5
Other Investing Cash Flow - Decrease/(Increase) — — — — — — — —
Net Cash Flow from Investing Activities (0.2) (0.1) (0.2) (0.4) (0.1) (0.1) (0.0) (0.5)
Dividends Paid - Cash - Total - Cash Flow — 0.0 0.0 — 0.0 0.0 0.0 0.0
Dividends - Common - Cash Paid — 0.0 0.0 — 0.0 0.0 0.0 0.0
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow 0.0 (0.0) (3.4) (0.1) 1.1 (0.0) (2.2) 2.9
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow 0.0 — (3.4) (0.1) 1.1 — (2.2) 2.9
Debt - Issued - Short-Term - Cash Flow 0.0 — 7.3 — 1.1 — 0.8 2.9
Debt - Reduced - Short-Term - Cash Flow — — 10.7 0.1 — — 3.0 —
Debt - Issued/Reduced - Long-Term - Cash Flow 0.0 (0.0) (0.0) 0.0 0.0 (0.0) (0.0) 0.0
Lease liabilities - Issued/(Reduced) - Cash Flow 0.0 (0.0) (0.0) 0.0 0.0 (0.0) (0.0) 0.0
Debt - Issued - Long-Term - Cash Flow 0.0 — — — 0.0 — — 0.0
Lease liabilities - Issued - Cash flow 0.0 — — — 0.0 — — 0.0
Debt - Reduced - Long-Term - Cash Flow — 0.0 0.0 0.0 — 0.0 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 0.0 0.0 — 0.0 0.0 —
Other Financing Cash Flow - Increase/(Decrease) 0.0 — — — — — 0.0 —
Net Cash Flow from Financing Activities 0.0 (0.0) (3.4) (0.1) 1.1 (0.0) (2.2) 2.9
Net Change in Cash - Total 1.0 1.8 1.3 0.0 (0.1) (0.7) 0.6 (0.5)
Net Cash from Continuing Operations 1.0 1.8 1.3 0.0 (0.1) (0.7) 0.6 (0.5)
Net Cash - Beginning Balance 3.3 1.4 0.2 0.2 0.3 (1.5) 0.4 0.8
Net Cash - Ending Balance 4.3 3.3 1.4 0.2 0.2 (2.1) 1.0 0.4
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental 0.1 0.9 0.4 0.1 0.2 0.4 0.7 0.3
Interest Paid - Cash Flow - Supplemental 0.0 0.0 0.1 0.1 0.2 0.1 0.1 0.1
Interest & Dividends - Received - Cash Flow - Supplemental 0.1 0.0 0.0 0.0 — 0.0 0.0 0.0
CF from Optg Activities before Change in WC & Int Payments 1.3 0.3 2.2 (0.1) 0.0 (0.1) 1.3 0.9
Depreciation, Depletion & Amortization - Cash Flow 0.1 0.1 0.0 0.1 0.1 0.1 0.2 0.1
Free Cash Flow to Equity 1.0 1.8 1.3 0.0 (0.1) (0.7) 0.6 (0.5)
Free Cash Flow Net of Dividends 1.0 1.8 4.7 0.1 (1.2) (0.7) 2.7 (3.4)
Free Cash Flow 1.0 1.8 4.7 0.1 (1.2) (0.7) 2.7 (3.4)

Every line the company reported, in the original order and wording, without regrouping or signs changed.