Last close · 16 Oct 2026
Rs 37.34 -4.18%
Annual · FY2007 – FY2026
Bawany Air Products Limited (BAPL) cash flow statement
Operating activities generated -Rs 62.0 mn of cash in FY2026 (Jul 2025 – Jun 2026). Capital expenditure was Rs 155,500, leaving free cash flow of -Rs 62.2 mn. Overall, cash decreased by Rs 1.8 mn.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (63.0) | (54.0) | (22.5) | 59.4 | (9.1) | |||||||||||||||
| Depreciation & amortisation | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | |||||||||||||||
| Net cash from operating activities | (62.0) | (3,227.4) | (35.5) | (27.9) | (6.2) | |||||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | (0.2) | (0.1) | 0.0 | (0.1) | — | |||||||||||||||
| Net cash from investing activities | (0.9) | (0.1) | 0.0 | 193.3 | 1.1 | |||||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | |||||||||||||||
| Borrowings raised / (repaid) | 61.2 | 11.6 | — | — | 1.7 | |||||||||||||||
| Net cash from financing activities | 61.2 | 3,208.4 | (27.1) | (81.6) | 5.3 | |||||||||||||||
| Net change in cash | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 | |||||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (62.2) | (3,227.5) | (35.5) | (28.0) | — | |||||||||||||||
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | -137.8% | — | — | |||||||||||||||
| Depreciation & amortisation | +128.3% | -84.2% | -15.4% | -8.7% | -87.5% | |||||||||||||||
| Net cash from operating activities | — | — | — | — | — | |||||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +5.8% | — | -100.0% | — | — | |||||||||||||||
| Net cash from investing activities | — | — | -100.0% | +16,967.7% | -95.1% | |||||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | |||||||||||||||
| Borrowings raised / (repaid) | +427.6% | — | — | — | — | |||||||||||||||
| Net cash from financing activities | -98.1% | — | — | -1,648.5% | -69.3% | |||||||||||||||
| Net change in cash | — | — | -174.7% | +50,069.7% | -98.6% | |||||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | |||||||||||||||
Change against the previous fiscal year; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 62
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (63.0) | (54.0) | (22.5) | 59.4 | (9.1) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 11.1 | 2.7 | 0.1 | (70.1) | (0.9) |
| Income Tax Expense - Cash Flow - to Reconcile | 3.6 | — | — | — | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (1.9) | 0.8 | — | — | (0.0) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.0 | 0.7 | 0.1 | 0.1 | 0.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | 0.0 | 0.7 | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | 0.0 | (70.2) | (1.1) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.1 | (0.1) | (0.0) | 0.0 | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | 0.0 | 0.2 | 0.0 | 0.1 |
| Interest Paid - Cash | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (61.3) | (52.5) | (22.6) | (10.8) | (10.1) |
| Working Capital - Increase/(Decrease) - Cash Flow | (0.8) | (3,174.9) | (12.9) | (17.2) | 3.8 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (0.9) | (3,174.1) | (2.2) | 1.6 | 0.4 |
| Inventories - Decrease/(Increase) - Cash Flow | — | — | — | — | 0.0 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.2 | (0.8) | (10.0) | (15.5) | 5.6 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | 0.0 | (0.7) | (3.3) | 0.1 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | — | — | — | — | — |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | 0.0 | (2.3) |
| Net Cash Flow from Operating Activities | (62.0) | (3,227.4) | (35.5) | (27.9) | (6.2) |
| Capital Expenditures - Net - Cash Flow | 0.2 | 0.1 | 0.0 | (193.3) | (1.1) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.2 | 0.1 | 0.0 | (193.3) | (1.1) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.2 | 0.1 | 0.0 | 0.1 | — |
| Property, Plant & Equipment Sold - Cash Flow | — | — | 0.0 | 193.4 | 1.1 |
| Capital Expenditures - Total | 0.2 | 0.1 | 0.0 | 0.1 | — |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.8) | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.8) | — | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (0.9) | (0.1) | 0.0 | 193.3 | 1.1 |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | — |
| Dividends - Common - Cash Paid | — | — | — | — | — |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 61.2 | 11.6 | — | — | 1.7 |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | 1.7 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 61.2 | 11.6 | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | 61.2 | 11.6 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | 3,196.8 | (27.1) | (81.6) | 3.6 |
| Net Cash Flow from Financing Activities | 61.2 | 3,208.4 | (27.1) | (81.6) | 5.3 |
| Net Change in Cash - Total | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 |
| Net Cash from Continuing Operations | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 |
| Net Cash - Beginning Balance | 2.2 | 21.4 | 84.0 | 0.2 | 0.1 |
| Net Cash - Ending Balance | 0.4 | 2.2 | 21.4 | 84.0 | 0.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | 0.0 | 0.2 | 0.0 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (51.9) | (51.3) | (22.6) | (10.7) | (10.0) |
| Cash Dividends Paid & Common Stock Buyback - Net | — | — | — | — | — |
| Common Stock Buyback - Net | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 |
| Free Cash Flow to Equity | (1.0) | (3,216.0) | (35.5) | 165.4 | (3.4) |
| Free Cash Flow Net of Dividends | (62.2) | (3,227.5) | (35.5) | (28.0) | (6.2) |
| Free Cash Flow | (62.2) | (3,227.5) | (35.5) | (28.0) | (6.2) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.