Last close · 16 Oct 2026
Rs 37.34 -4.18%
Quarterly · Q1 FY2022 – Q4 FY2026
Bawany Air Products Limited (BAPL) quarterly cash flow statement
Operating activities generated -Rs 74.1 mn of cash in Q4 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 0, leaving free cash flow of -Rs 74.1 mn. Overall, cash decreased by Rs 292,418.
| Rs mn | 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (63.0) | (8.5) | (14.6) | (34.3) | (5.7) | (47.6) | (1.4) | (3.2) | (1.9) | ||||||||||||
| Depreciation & amortisation | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.7 | 0.0 | ||||||||||||
| Net cash from operating activities | (62.0) | (74.1) | (17.4) | (0.2) | 29.7 | (956.5) | (2,277.1) | 127.0 | (120.7) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (0.2) | 0.0 | 0.0 | 0.0 | (0.2) | 0.0 | 0.0 | (0.0) | (0.1) | ||||||||||||
| Net cash from investing activities | (0.9) | 71.4 | 23.9 | 13.6 | (109.8) | (2,250.0) | 4,524.1 | (2,274.1) | (0.1) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | — | 2.2 | (6.2) | 65.1 | — | 11.6 | — | — | — | ||||||||||||
| Net cash from financing activities | 61.2 | 2.4 | (6.3) | (13.3) | 78.5 | 3,208.6 | (2,250.1) | 2,142.7 | 107.2 | ||||||||||||
| Net change in cash | (1.8) | (0.3) | 0.1 | 0.1 | (1.7) | 2.1 | (3.1) | (4.5) | (13.7) | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (62.2) | (74.1) | (17.4) | (0.2) | 29.5 | (956.5) | (2,277.1) | 127.0 | (120.9) | ||||||||||||
| 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | — | — | — | — | -1,468.5% | ||||||||||||
| Depreciation & amortisation | +106.5% | +97.0% | -99.0% | -66.3% | -81.9% | -81.9% | +3,500.1% | +5.7% | ||||||||||||
| Net cash from operating activities | — | — | -100.1% | — | — | — | — | — | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | -100.0% | +21.5% | — | — | — | — | ||||||||||||
| Net cash from investing activities | — | -99.5% | — | — | — | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -80.8% | — | — | — | — | — | — | — | ||||||||||||
| Net cash from financing activities | -99.9% | — | -100.6% | -26.8% | +72,086.3% | — | — | — | ||||||||||||
| Net change in cash | -114.1% | — | — | — | — | — | — | — | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -100.1% | — | — | — | — | — | ||||||||||||
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 47
| 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (8.5) | (14.6) | (34.3) | (5.7) | (47.6) | (1.4) | (3.2) | (1.9) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (10.6) | 10.8 | 8.8 | 2.1 | 1.2 | 0.4 | 1.1 | 0.0 |
| Income Tax Expense - Cash Flow - to Reconcile | 3.6 | — | — | — | — | — | — | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 2.0 | (3.9) | (0.0) | 0.0 | 0.8 | 0.0 | (0.0) | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 2.5 | 2.2 | 2.4 | 2.2 | 0.3 | 0.4 | 0.5 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.7 | 0.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.0 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | 0.0 | 0.0 | — | — | 0.0 | 0.0 | 0.7 | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (18.7) | 12.5 | 6.3 | (0.0) | (0.0) | 0.0 | (0.0) | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | (0.4) | 0.4 | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest Paid - Cash | 2.5 | 2.2 | 2.4 | 2.2 | 0.3 | 0.4 | 0.5 | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | (21.5) | (5.7) | (28.3) | (5.7) | (46.8) | (1.3) | (2.5) | (1.8) |
| Working Capital - Increase/(Decrease) - Cash Flow | (52.6) | (11.7) | 28.2 | 35.3 | (909.7) | (2,275.8) | 129.5 | (118.9) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (0.0) | 1.7 | (2.7) | 0.0 | (900.0) | (2,274.1) | 118.5 | (118.5) |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | (52.6) | (13.6) | 31.0 | 35.3 | (9.7) | (1.8) | 11.0 | (0.3) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | 0.0 | 0.0 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | 0.2 | (0.2) | — | — | 0.1 | 0.0 | (0.1) |
| Other Assets & Liabilities - Increase/(Decrease) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Net Cash Flow from Operating Activities | (74.1) | (17.4) | (0.2) | 29.7 | (956.5) | (2,277.1) | 127.0 | (120.7) |
| Capital Expenditures - Net - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.0 | 0.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 71.4 | 23.9 | (96.1) | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 71.4 | 23.9 | (96.1) | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | 109.7 | (109.7) | (2,250.0) | 4,524.1 | (2,274.1) | — |
| Net Cash Flow from Investing Activities | 71.4 | 23.9 | 13.6 | (109.8) | (2,250.0) | 4,524.1 | (2,274.1) | (0.1) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 2.2 | (6.2) | 65.1 | — | 11.6 | — | — | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 2.2 | (6.2) | 65.1 | — | 11.6 | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | 2.2 | — | 65.1 | — | 11.6 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | 6.2 | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 0.2 | (0.2) | (78.5) | 78.5 | 3,197.0 | (2,250.1) | 2,142.7 | 107.2 |
| Net Cash Flow from Financing Activities | 2.4 | (6.3) | (13.3) | 78.5 | 3,208.6 | (2,250.1) | 2,142.7 | 107.2 |
| Net Change in Cash - Total | (0.3) | 0.1 | 0.1 | (1.7) | 2.1 | (3.1) | (4.5) | (13.7) |
| Net Cash from Continuing Operations | (0.3) | 0.1 | 0.1 | (1.7) | 2.1 | (3.1) | (4.5) | (13.7) |
| Net Cash - Beginning Balance | 0.7 | 0.6 | 0.5 | 2.2 | 0.1 | 3.3 | 7.7 | 21.4 |
| Net Cash - Ending Balance | 0.4 | 0.7 | 0.6 | 0.5 | 2.2 | 0.1 | 3.3 | 7.7 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | (0.4) | 0.4 | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest Paid - Cash Flow - Supplemental | 2.5 | 2.2 | 2.4 | 2.2 | 0.3 | 0.4 | 0.5 | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | (19.0) | (3.5) | (25.9) | (3.5) | (46.4) | (1.0) | (2.1) | (1.8) |
| Depreciation, Depletion & Amortization - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.0 |
| Free Cash Flow to Equity | (71.9) | (23.6) | 65.0 | 29.5 | (944.9) | (2,277.1) | 127.0 | (120.9) |
| Free Cash Flow Net of Dividends | (74.1) | (17.4) | (0.2) | 29.5 | (956.5) | (2,277.1) | 127.0 | (120.9) |
| Free Cash Flow | (74.1) | (17.4) | (0.2) | 29.5 | (956.5) | (2,277.1) | 127.0 | (120.9) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.