Last close · 16 Oct 2026
Rs 1,219.10 +0.80%
Quarterly · Q1 FY2022 – Q4 FY2026
Attock Refinery Limited (ATRL) quarterly cash flow statement
Operating activities generated Rs 19.3 bn of cash in Q4 FY2026 (Apr – Jun 2026), up 100.7% on Q4 FY2025. Capital expenditure was Rs 1.6 bn, leaving free cash flow of Rs 17.7 bn. Dividends paid to shareholders came to Rs 521,000. Overall, cash increased by Rs 18.2 bn.
| Rs bn | TTM to Jun 2026 | Q4 FY2026 * Apr – Jun 2026 | Q3 FY2026 * Jan – Mar 2026 | Q2 FY2026 * Oct – Dec 2025 | Q1 FY2026 * Jul – Sep 2025 | Q4 FY2025 * Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Net cash from operating activities | 30.8 | 19.3 | 7.4 | 5.5 | (1.4) | 9.6 | (9.0) | 6.7 | 11.8 | 3.0 | 1.9 | 16.8 | 19.9 | (17.6) | 3.2 | 14.1 | 12.0 | 16.2 | 0.9 | (0.1) | (1.3) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (4.3) | (1.6) | (1.1) | (1.0) | (0.5) | (0.3) | (0.1) | (0.4) | (0.2) | (0.3) | (0.3) | (0.1) | (0.1) | (0.1) | (0.1) | (0.4) | (0.2) | (0.2) | (0.0) | (0.0) | — |
| Net cash from investing activities | (3.3) | (1.6) | (0.6) | (0.7) | (0.5) | 24.3 | (0.8) | (23.1) | (0.2) | (0.3) | 0.1 | 0.6 | (0.1) | (0.1) | 0.4 | (0.1) | 0.6 | (0.1) | 0.4 | 0.7 | 0.0 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (0.0) | (0.3) | (0.5) | — | (0.0) | (0.5) | (1.3) | (0.0) | (0.0) | (1.4) | (0.7) | (0.0) | (0.1) | (0.0) | (0.1) | (0.4) | (0.0) | 0.0 | 0.0 | (0.0) |
| Borrowings raised / (repaid) | (0.3) | 0.0 | (0.2) | 0.0 | (0.1) | (0.1) | 0.0 | — | — | (0.1) | (0.0) | (0.0) | 0.0 | 0.0 | (0.2) | 0.0 | (4.7) | (1.7) | (0.6) | (0.6) | (0.6) |
| Net cash from financing activities | (1.1) | (0.0) | (0.5) | (0.5) | (0.1) | (1.1) | 1.0 | (1.3) | 0.0 | (1.1) | (0.6) | (0.7) | (0.0) | (0.1) | (0.2) | (0.1) | (5.1) | (1.7) | (0.6) | (0.6) | (0.6) |
| Net change in cash | 28.3 | 18.2 | 6.6 | 5.2 | (1.7) | 35.0 | (8.7) | (17.8) | 11.6 | 1.6 | 1.3 | 16.6 | 19.8 | (17.8) | 3.3 | 14.0 | 7.5 | 14.3 | 0.7 | 0.0 | (1.8) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 26.5 | 17.7 | 6.3 | 4.5 | (1.9) | 9.3 | (9.1) | 6.3 | 11.6 | 2.7 | 1.5 | 16.6 | 19.8 | (17.7) | 3.1 | 13.8 | 11.8 | 16.0 | 0.8 | (0.1) | — |
| Rs mn | Q4 FY2026 * Apr – Jun 2026 | Q3 FY2026 * Jan – Mar 2026 | Q2 FY2026 * Oct – Dec 2025 | Q1 FY2026 * Jul – Sep 2025 | Q4 FY2025 * Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Net cash from operating activities | +100.7% | — | -17.6% | -111.5% | +220.5% | -582.6% | -60.2% | -40.7% | — | -42.2% | +18.5% | +66.5% | -209.0% | +275.8% | — | — | +818.7% | +74.8% | -106.4% | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +361.1% | +832.6% | +168.6% | +134.8% | +20.7% | -65.7% | +156.7% | +125.8% | +138.3% | +258.8% | -60.4% | -55.6% | -20.5% | +535.9% | +1,540.6% | — | +111.5% | +114.3% | +12.7% | — |
| Net cash from investing activities | -106.5% | — | — | — | — | -736.6% | -4,201.3% | — | — | -68.9% | — | -115.0% | — | -1.2% | -109.5% | +30,101.5% | — | +749.1% | +947.7% | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | +24.6% | -50.0% | -60.0% | — | +340.0% | -62.0% | +90.1% | +40,300.0% | -99.8% | +529,992.4% | +660.6% | -100.0% | +5,602,600.0% | — | — | +875,593.6% | -97.0% | -100.0% | -100.0% | — |
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | -137.4% | — |
| Net cash from financing activities | — | -149.8% | — | -20,372.3% | — | — | — | — | — | — | — | — | — | — | — | — | — | — | -137.4% | — |
| Net change in cash | -47.9% | — | — | -114.3% | +2,122.0% | -752.1% | -207.4% | -41.5% | — | -59.9% | +18.6% | +163.8% | -224.5% | +375.7% | +30,765.5% | — | +821.0% | — | -98.6% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | +90.9% | — | -28.9% | -116.2% | +241.8% | -700.0% | -62.2% | -41.6% | — | -51.4% | +20.7% | +68.8% | -210.8% | +271.1% | — | — | +848.8% | +74.2% | -107.8% | — |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 40
| Rs bn | Q4 FY2026 Apr – Jun 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net Cash Flow from Operating Activities | 19.3 | 7.4 | 5.5 | (1.4) | 9.6 | (9.0) | 6.7 | 11.8 | 3.0 | 1.9 | 16.8 | 19.9 |
| Capital Expenditures - Net - Cash Flow | 1.6 | 1.1 | 1.0 | 0.5 | 0.3 | 0.1 | 0.4 | 0.2 | 0.3 | 0.3 | 0.1 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 1.6 | 1.1 | 1.0 | 0.5 | 0.3 | 0.1 | 0.4 | 0.2 | 0.3 | 0.3 | 0.1 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 1.6 | 1.1 | 1.0 | 0.5 | 0.3 | 0.1 | 0.4 | 0.2 | 0.3 | 0.3 | 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 | 0.0 | 0.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | 1.6 | 1.1 | 1.0 | 0.5 | 0.3 | 0.1 | 0.4 | 0.2 | 0.3 | 0.3 | 0.1 | 0.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | — | 24.6 | (1.0) | (23.6) | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | — | 24.6 | (1.0) | (23.6) | — | — | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | 24.6 | 23.6 | — | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | — | 24.6 | 23.6 | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | 0.5 | 0.4 | (0.0) | (0.0) | 0.3 | 0.9 | (0.0) | (0.0) | 0.5 | 0.7 | 0.0 |
| Net Cash Flow from Investing Activities | (1.6) | (0.6) | (0.7) | (0.5) | 24.3 | (0.8) | (23.1) | (0.2) | (0.3) | 0.1 | 0.6 | (0.1) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.3 | 0.5 | — | 0.0 | 0.5 | 1.3 | 0.0 | 0.0 | 1.4 | 0.7 | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 0.3 | 0.5 | — | 0.0 | 0.5 | 1.3 | 0.0 | 0.0 | 1.4 | 0.7 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 0.0 | (0.2) | 0.0 | (0.1) | (0.1) | 0.0 | — | — | (0.1) | (0.0) | (0.0) | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 0.0 | (0.2) | 0.0 | (0.1) | (0.1) | 0.0 | — | — | (0.1) | (0.0) | (0.0) | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | 0.0 | 0.2 | 0.0 | 0.1 | 0.1 | 0.0 | — | — | 0.1 | 0.0 | 0.0 | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | 0.0 | — | — | (1.0) | 1.5 | 0.0 | 0.0 | (1.0) | 0.8 | 0.0 | 0.0 |
| Net Cash Flow from Financing Activities | (0.0) | (0.5) | (0.5) | (0.1) | (1.1) | 1.0 | (1.3) | 0.0 | (1.1) | (0.6) | (0.7) | (0.0) |
| Foreign Exchange Effects - Cash Flow | 0.5 | 0.3 | 0.9 | 0.3 | 2.3 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 | (0.0) |
| Net Change in Cash - Total | 18.2 | 6.6 | 5.2 | (1.7) | 35.0 | (8.7) | (17.8) | 11.6 | 1.6 | 1.3 | 16.6 | 19.8 |
| Net Cash from Continuing Operations | 18.2 | 6.6 | 5.2 | (1.7) | 35.0 | (8.7) | (17.8) | 11.6 | 1.6 | 1.3 | 16.6 | 19.8 |
| Net Cash - Beginning Balance | 97.5 | 90.9 | 85.8 | 87.4 | 52.4 | 61.2 | 79.0 | 67.4 | 65.8 | 64.5 | 47.9 | 28.0 |
| Net Cash - Ending Balance | 115.8 | 97.5 | 90.9 | 85.8 | 87.4 | 52.4 | 61.2 | 79.0 | 67.4 | 65.8 | 64.5 | 47.9 |
| Cash Receipts - Sales of Goods & Services - Cash Flow | 174.8 | 112.8 | 117.6 | 86.0 | 104.1 | 94.3 | 116.3 | 124.1 | 104.4 | 127.1 | 143.6 | 133.0 |
| Cash Receipts - Other - Customers - Cash Flow | 0.7 | 0.7 | 0.3 | 0.2 | 0.2 | 0.1 | — | 0.2 | 0.2 | 0.8 | 0.7 | 0.2 |
| Interest Paid - Cash (Cash Flow - Direct) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Cash Receipts - Business Activities - Cash Flow | 175.5 | 113.5 | 118.0 | 86.2 | 104.3 | 94.3 | 116.3 | 124.3 | 104.5 | 127.9 | 144.2 | 133.2 |
| Cash Payments - Business Activities - Cash Flow | 150.4 | 100.1 | 112.5 | 88.7 | 95.9 | 104.9 | 109.9 | 113.9 | 103.3 | 124.8 | 126.8 | 113.3 |
| Cash Payments - Other - Cash Flow | 150.4 | 100.1 | 112.5 | 88.7 | 95.9 | 104.9 | 109.9 | 113.9 | 103.3 | 124.8 | 126.8 | 113.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 8.1 | 7.5 | 2.2 | 0.9 | 1.1 | 0.5 | 3.0 | 2.6 | 1.9 | 4.8 | 5.3 | 2.5 |
| Interest & Dividends - Received - Total - Cash Flow - Direct | 2.2 | 1.6 | 2.2 | 2.1 | 2.3 | 2.1 | 3.4 | 4.1 | 3.7 | 3.6 | 4.5 | 2.5 |
| Cash Receipts/(Payments) - Net - Cash Flow | — | — | — | — | — | — | (0.0) | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 8.1 | 7.5 | 2.2 | 0.9 | 1.1 | 0.5 | 3.0 | 2.6 | 1.9 | 4.8 | 5.3 | 2.5 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 2.2 | 1.6 | 2.2 | 2.1 | 2.3 | 2.1 | 3.4 | 4.1 | 3.7 | 3.6 | 4.5 | 2.5 |
| CF from Optg Activities before Change in WC & Int Payments | 19.3 | 7.4 | 5.5 | (1.4) | 9.6 | (9.0) | 6.7 | 11.8 | 3.0 | 1.9 | 16.8 | 19.9 |
| Free Cash Flow to Equity | 17.7 | 6.1 | 4.5 | (2.0) | 9.1 | (9.1) | 6.3 | 11.6 | 2.6 | 1.5 | 16.6 | 19.8 |
| Free Cash Flow Net of Dividends | 17.7 | 6.0 | 3.9 | (1.9) | 9.3 | (9.6) | 5.0 | 11.6 | 2.7 | 0.1 | 15.9 | 19.8 |
| Free Cash Flow | 17.7 | 6.3 | 4.5 | (1.9) | 9.3 | (9.1) | 6.3 | 11.6 | 2.7 | 1.5 | 16.6 | 19.8 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 12 periods; the table above goes back further.