Last close · 16 Oct 2026
Rs 74.01 +0.08%
Quarterly · Q3 FY2021 – Q2 FY2026
Atlas Insurance Limited (ATIL) quarterly cash flow statement
Operating activities generated Rs 36.5 mn of cash in Q2 FY2026 (Apr – Jun 2026), down 31.3% on Q2 FY2025. Capital expenditure was Rs 63.2 mn. Dividends paid to shareholders came to Rs 878.6 mn. Overall, cash decreased by Rs 156.1 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 |
|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | 508.6 | 36.5 | 187.7 | 64.1 | 220.4 | 53.1 | 82.5 | (54.2) | 235.3 |
| Capital expenditure | (215.9) | (63.2) | (61.9) | (48.8) | (41.9) | (23.5) | (43.0) | (26.6) | (37.8) |
| Net cash from investing activities | 775.6 | 696.5 | (34.4) | (57.3) | 170.8 | 708.6 | (292.9) | 612.9 | (284.5) |
| Dividends paid | (1,243.8) | (878.6) | 0.0 | (365.2) | (0.0) | (879.6) | (0.4) | (365.5) | (0.0) |
| Net cash from financing activities | (1,304.6) | (889.0) | (20.0) | (373.1) | (22.5) | (885.0) | (20.5) | (373.9) | (18.0) |
| Net change in cash | (20.4) | (156.1) | 133.3 | (366.3) | 368.7 | (123.3) | (230.9) | 184.7 | (67.1) |
| 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 |
|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | -31.3% | +127.6% | — | -6.3% | -83.5% | -78.7% | -117.5% | -62.9% |
| Capital expenditure | +168.5% | +43.9% | +83.7% | +10.9% | -54.1% | -48.4% | +64.9% | +141.2% |
| Net cash from investing activities | -1.7% | — | -109.3% | — | +642.4% | — | — | — |
| Dividends paid | -0.1% | -100.0% | -0.1% | +250.0% | +100.3% | -84.4% | +79,537.5% | -98.7% |
| Net cash from financing activities | — | — | — | — | — | — | — | — |
| Net change in cash | — | — | -298.3% | — | — | — | — | -120.3% |
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 41
| 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 |
|---|---|---|---|---|---|---|---|---|
| Net Cash Flow from Operating Activities | 36.5 | 187.7 | 64.1 | 220.4 | 53.1 | 82.5 | (54.2) | 235.3 |
| Capital Expenditures - Net - Cash Flow | 50.4 | 47.8 | 48.1 | 37.7 | 22.8 | 34.8 | 19.2 | 30.3 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 50.4 | 47.8 | 48.1 | 37.7 | 22.8 | 34.8 | 19.2 | 30.3 |
| Property, Plant & Equipment - Purchased - Cash Flow | 63.2 | 61.9 | 48.8 | 41.9 | 23.5 | 43.0 | 26.6 | 37.8 |
| Property, Plant & Equipment Sold - Cash Flow | 12.8 | 14.1 | 0.7 | 4.2 | 0.7 | 8.2 | 7.4 | 7.5 |
| Capital Expenditures - Total | 63.2 | 61.9 | 48.8 | 41.9 | 23.5 | 43.0 | 26.6 | 37.8 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 873.4 | 1.8 | (69.3) | 163.5 | 664.7 | (366.8) | 480.1 | (388.5) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 873.4 | 1.8 | (69.3) | 163.5 | 664.7 | (366.8) | 480.1 | (388.5) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 3,520.5 | 3,556.3 | 2,586.9 | 2,737.8 | 1,743.5 | 236.4 | 1,502.3 | 1,651.1 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 2,647.1 | 3,554.5 | 2,656.3 | 2,574.3 | 1,078.8 | 603.2 | 1,022.1 | 2,039.6 |
| Other Investing Cash Flow - Decrease/(Increase) | (126.5) | 11.6 | 60.2 | 45.0 | 66.7 | 108.7 | 151.9 | 134.3 |
| Net Cash Flow from Investing Activities | 696.5 | (34.4) | (57.3) | 170.8 | 708.6 | (292.9) | 612.9 | (284.5) |
| Dividends Paid - Cash - Total - Cash Flow | 878.6 | 0.0 | 365.2 | 0.0 | 879.6 | 0.4 | 365.5 | 0.0 |
| Dividends - Common - Cash Paid | 878.6 | 0.0 | 365.2 | 0.0 | 879.6 | 0.4 | 365.5 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (10.4) | (20.0) | (7.9) | (22.5) | (5.4) | (20.1) | (8.4) | (18.0) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (10.4) | (20.0) | (7.9) | (22.5) | (5.4) | (20.1) | (8.4) | (18.0) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (10.4) | (20.0) | (7.9) | (22.5) | (5.4) | (20.1) | (8.4) | (18.0) |
| Debt - Reduced - Long-Term - Cash Flow | 10.4 | 20.0 | 7.9 | 22.5 | 5.4 | 20.1 | 8.4 | 18.0 |
| 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 | 10.4 | 20.0 | 7.9 | 22.5 | 5.4 | 20.1 | 8.4 | 18.0 |
| Net Cash Flow from Financing Activities | (889.0) | (20.0) | (373.1) | (22.5) | (885.0) | (20.5) | (373.9) | (18.0) |
| Net Change in Cash - Total | (156.1) | 133.3 | (366.3) | 368.7 | (123.3) | (230.9) | 184.7 | (67.1) |
| Net Cash from Continuing Operations | (156.1) | 133.3 | (366.3) | 368.7 | (123.3) | (230.9) | 184.7 | (67.1) |
| Net Cash - Beginning Balance | 1,312.6 | 1,179.3 | 1,545.6 | 1,177.0 | 1,300.3 | 1,531.2 | 1,346.5 | 1,413.6 |
| Net Cash - Ending Balance | 1,156.6 | 1,312.6 | 1,179.3 | 1,545.6 | 1,177.0 | 1,300.3 | 1,531.2 | 1,346.5 |
| Cash Receipts - Business Activities - Cash Flow | 1,535.4 | 2,316.4 | 1,909.6 | 3,061.3 | 1,651.9 | 1,484.6 | 866.2 | 2,257.8 |
| Premiums Received - Cash Flow | 1,229.2 | 2,574.7 | 1,894.3 | 3,043.6 | 1,249.9 | 1,812.4 | 862.1 | 2,257.8 |
| Cash Receipts - Other - Cash Flow | 306.1 | (274.7) | 15.4 | 17.6 | 401.9 | (377.7) | 4.1 | 0.0 |
| Cash Payments - Business Activities - Cash Flow | 1,441.3 | 649.5 | 1,255.7 | 1,054.4 | 1,555.7 | 589.9 | 927.1 | 1,251.8 |
| Claims Paid - Cash Flow | 532.6 | 499.9 | 673.2 | 537.0 | 648.5 | 461.0 | 551.9 | 843.9 |
| Cash Payments - Employees - Cash Flow | 160.7 | 110.7 | 190.4 | 153.3 | 136.2 | 99.9 | 177.5 | 146.8 |
| Cash Payments - Other - Cash Flow | 748.0 | 38.9 | 392.1 | 364.1 | 771.1 | 29.0 | 197.8 | 261.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 343.1 | 240.1 | 310.0 | 684.7 | 76.6 | 176.6 | 400.5 | 294.7 |
| Interest & Dividends - Received - Total - Cash Flow - Direct | 293.8 | 77.3 | 276.1 | 62.2 | 269.5 | 68.2 | 216.1 | 86.4 |
| Cash Receipts/(Payments) - Net - Cash Flow | (8.2) | (1,316.4) | (556.0) | (1,164.0) | (236.0) | (703.8) | 191.0 | (562.4) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 343.1 | 240.1 | 310.0 | 684.7 | 76.6 | 176.6 | 400.5 | 294.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 293.8 | 77.3 | 276.1 | 62.2 | 269.5 | 68.2 | 216.1 | 86.4 |
| Working Capital - Cash Flow - Direct - Supplemental | (17.5) | (1,321.0) | (567.8) | (1,166.9) | (267.2) | (684.1) | 174.9 | (634.5) |
| CF from Optg Activities before Change in WC & Int Payments | 36.5 | 187.7 | 64.1 | 220.4 | 53.1 | 82.5 | (54.2) | 235.3 |
| Free Cash Flow to Equity | (24.4) | 119.9 | 8.0 | 160.2 | 24.8 | 27.5 | (81.8) | 187.1 |
| Free Cash Flow Net of Dividends | (905.3) | 125.7 | (350.0) | 178.5 | (850.1) | 39.1 | (446.4) | 197.6 |
| Free Cash Flow | (26.7) | 125.7 | 15.2 | 178.5 | 29.5 | 39.4 | (80.8) | 197.6 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.