Last close · 16 Oct 2026
Rs 112.68 -1.19%
Quarterly · Q1 FY2022 – Q4 FY2026
Berger Paints Pakistan Limited (BERG) quarterly cash flow statement
Operating activities generated -Rs 154.6 mn of cash in Q4 FY2026 (Apr – Jun 2026), -142% of the starting profit. Capital expenditure was Rs 46.5 mn, leaving free cash flow of -Rs 201.0 mn. Dividends paid to shareholders came to Rs 269,000. Overall, cash increased by Rs 148.8 mn.
| 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 | 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 | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 506.2 | 108.5 | 114.4 | 171.8 | 111.5 | 91.8 | 118.0 | 131.0 | 120.7 | 103.5 | 76.3 | 160.6 | 78.8 | — | — | (88.9) | 202.9 | — | — | 168.3 | — |
| Depreciation & amortisation | 235.2 | 73.4 | 48.8 | 63.2 | 49.9 | 52.4 | 48.1 | 55.8 | 48.2 | 51.0 | 51.5 | 53.9 | 53.7 | — | — | — | 98.9 | — | — | 65.2 | — |
| Net cash from operating activities | 4.5 | (154.6) | (205.1) | 43.9 | 320.3 | (252.6) | 10.4 | 238.4 | 105.5 | 354.2 | (439.5) | 10.0 | 41.3 | 176.8 | 394.0 | 790.8 | (489.3) | 447.7 | (304.8) | (175.6) | (9.0) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (264.4) | (46.5) | (33.7) | (116.4) | (67.8) | (30.3) | (92.9) | (72.2) | (56.9) | (108.2) | (22.2) | (18.9) | (25.5) | (4.8) | (10.0) | — | (103.3) | (24.9) | (10.2) | (39.9) | (53.2) |
| Net cash from investing activities | (268.8) | (43.7) | (20.3) | (127.0) | (77.8) | (7.3) | (89.3) | (68.4) | (26.9) | (195.4) | (25.7) | 93.6 | (38.0) | 65.9 | (39.4) | 44.0 | (103.3) | (14.3) | (10.2) | (39.9) | (53.2) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | (128.6) | (0.3) | 0.0 | (128.3) | 0.0 | (7.3) | (0.0) | (89.9) | 0.0 | (0.3) | (0.4) | 0.0 | 0.0 | — | (30.8) | — | (82.6) | 0.0 | 0.0 | (82.6) | (0.0) |
| Borrowings raised / (repaid) | 512.5 | 347.4 | 174.2 | 32.6 | (41.7) | (57.5) | (38.9) | (43.8) | (40.5) | (48.2) | (40.7) | (55.2) | 9.2 | (108.8) | (177.3) | 436.5 | (30.3) | 212.7 | (74.9) | 63.1 | (18.5) |
| Net cash from financing activities | 383.9 | 347.1 | 174.2 | (78.6) | (58.8) | (64.7) | (38.9) | (133.7) | (40.5) | (48.5) | (41.1) | (55.2) | 9.2 | (108.8) | (208.1) | 474.3 | (112.9) | 228.7 | (74.9) | (19.5) | (18.5) |
| Net change in cash | 119.6 | 148.8 | (51.2) | (161.7) | 183.8 | (324.7) | (117.8) | 36.3 | 38.1 | 110.4 | (506.4) | 48.3 | 12.4 | 134.0 | 146.5 | 1,309.2 | (705.5) | 662.1 | (389.9) | (235.0) | (80.7) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (259.9) | (201.0) | (238.8) | (72.5) | 252.5 | (282.9) | (82.5) | 166.2 | 48.6 | 246.0 | (461.7) | (8.9) | 15.8 | 172.0 | 384.0 | — | (592.6) | 422.7 | (315.0) | (215.5) | (62.2) |
| 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 | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +18.2% | -3.1% | +31.1% | -7.6% | -11.3% | +54.7% | -18.4% | +53.2% | — | — | — | -61.2% | — | — | -152.8% | — | — | — | — | — |
| Depreciation & amortisation | +40.0% | +1.4% | +13.1% | +3.7% | +2.8% | -6.6% | +3.5% | -10.4% | — | — | — | -45.7% | — | — | — | — | — | — | — | — |
| Net cash from operating activities | — | -2,072.4% | -81.6% | +203.7% | -171.3% | — | +2,289.5% | +155.6% | +100.4% | -211.6% | -98.7% | — | -60.5% | — | — | — | — | — | -182.7% | -104.3% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +53.4% | -63.7% | +61.2% | +19.3% | -72.0% | +318.6% | +282.1% | +123.1% | +2,169.3% | +121.9% | — | -75.3% | -80.9% | -1.5% | — | +94.2% | — | -68.1% | +747.7% | -21.6% |
| Net cash from investing activities | — | — | — | — | — | — | -173.1% | — | -396.4% | — | +112.7% | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | -96.3% | -100.0% | +42.8% | — | +2,715.9% | -99.7% | — | — | — | -98.8% | — | -100.0% | — | — | — | +1,651,180.0% | — | -100.0% | +384.7% | -50.0% |
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | -542.5% | — | — | -112.7% | — | -151.1% | — | +591.7% | — | — | — | — | — |
| Net cash from financing activities | — | — | — | — | — | — | — | -542.5% | — | — | -111.6% | — | -147.5% | — | — | — | — | — | — | — |
| Net change in cash | — | — | -546.0% | +382.4% | -394.1% | — | -25.0% | +206.0% | -17.6% | -445.7% | -96.3% | — | -79.8% | — | — | — | — | — | -326.0% | -247.3% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -143.6% | +419.5% | -215.0% | — | — | +208.1% | +43.0% | -220.2% | — | — | -59.3% | — | — | — | — | — | -203.8% | -144.0% |
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 49
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 108.5 | 114.4 | 171.8 | 111.5 | 91.8 | 118.0 | 131.0 | 120.7 | 103.5 | 76.3 | 160.6 | 78.8 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 186.4 | 94.5 | 172.0 | 122.2 | 38.3 | 127.9 | 102.9 | 134.0 | 247.8 | 62.6 | 115.2 | 177.4 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | 1.6 | 1.5 | 3.1 | — | 3.4 | 0.0 | 0.1 | — | 1.2 | 3.1 | 2.6 | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 54.3 | 1.7 | 70.7 | 28.4 | (67.4) | 37.5 | (8.3) | 15.0 | 111.6 | (69.8) | 3.7 | 40.9 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 58.8 | 43.1 | 42.8 | 43.8 | 50.9 | 46.0 | 58.0 | 70.9 | 84.9 | 81.9 | 55.0 | 82.8 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 73.4 | 48.8 | 63.2 | 49.9 | 52.6 | 48.1 | 55.8 | 48.2 | 51.0 | 51.5 | 53.9 | 53.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 73.4 | 48.8 | 63.2 | 49.9 | 52.4 | 48.1 | 55.8 | 48.2 | 51.0 | 51.5 | 53.9 | 53.7 |
| Amortization - Intangible Assets & Deferred Charges - 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 | — | — | — | — | 0.2 | — | — | — | — | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (1.7) | (0.4) | (7.7) | — | (1.3) | (3.7) | (2.8) | — | (0.9) | (4.0) | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 67.2 | 92.2 | 65.1 | 81.3 | 99.3 | 77.5 | 51.9 | 25.0 | 90.5 | 13.3 | 36.0 | 31.1 |
| Interest Paid - Cash | 91.2 | 37.0 | 45.8 | 46.2 | 53.4 | 60.4 | 74.2 | 69.3 | 126.0 | 65.9 | 67.0 | 66.6 |
| Cash Flow from Operating Activities before Changes in Working Capital | 136.5 | 79.6 | 232.9 | 106.2 | (22.7) | 108.1 | 107.8 | 160.4 | 134.7 | 59.7 | 172.9 | 158.5 |
| Working Capital - Increase/(Decrease) - Cash Flow | (291.1) | (284.8) | (189.0) | 214.1 | (229.9) | (97.7) | 130.6 | (55.0) | 219.5 | (499.2) | (162.9) | (117.2) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 180.1 | 43.9 | (400.6) | (30.6) | 33.7 | (100.5) | (237.0) | 82.9 | (164.8) | (201.5) | (257.9) | (114.7) |
| Inventories - Decrease/(Increase) - Cash Flow | (404.5) | (137.8) | (150.2) | 208.3 | 317.0 | (255.9) | 143.3 | (284.3) | 93.9 | 269.0 | (113.0) | (191.2) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (11.7) | 0.0 | 10.6 | 5.1 | (0.4) | (17.7) | 1.6 | (2.5) | (6.8) | 3.6 | (3.1) | 2.7 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 92.0 | (190.8) | 347.3 | (60.9) | (504.5) | 299.5 | 219.9 | 150.6 | 271.7 | (580.0) | 217.3 | 192.0 |
| Other Assets & Liabilities - Increase/(Decrease) - Net - Cash Flow | (147.1) | (0.2) | 3.8 | 92.2 | (75.6) | (23.1) | 2.8 | (1.7) | 25.6 | 9.7 | (6.3) | (6.0) |
| Net Cash Flow from Operating Activities | (154.6) | (205.1) | 43.9 | 320.3 | (252.6) | 10.4 | 238.4 | 105.5 | 354.2 | (439.5) | 10.0 | 41.3 |
| Capital Expenditures - Net - Cash Flow | 44.8 | 33.3 | 107.0 | 67.8 | 29.0 | 89.3 | 68.4 | 56.9 | 106.8 | 11.2 | 18.9 | 25.5 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 44.8 | 33.3 | 107.0 | 67.8 | 29.0 | 89.3 | 68.4 | 56.9 | 106.8 | 11.2 | 18.9 | 25.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | 46.5 | 33.7 | 116.4 | 67.8 | 30.3 | 92.9 | 72.2 | 56.9 | 108.2 | 22.2 | 18.9 | 25.5 |
| Property, Plant & Equipment Sold - Cash Flow | 1.7 | 0.4 | 9.4 | 0.0 | 1.3 | 3.7 | 3.8 | 0.0 | 1.4 | 11.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | 46.5 | 33.7 | 116.4 | 67.8 | 30.3 | 92.9 | 72.2 | 56.9 | 108.2 | 22.2 | 18.9 | 25.5 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 14.0 | 0.0 | (20.0) | (10.0) | 21.7 | 0.0 | 0.0 | 30.0 | (88.6) | (14.5) | 112.5 | (12.5) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 14.0 | 0.0 | (20.0) | (10.0) | 21.7 | 0.0 | 0.0 | 30.0 | (88.6) | (14.5) | 112.5 | (12.5) |
| Other Investing Cash Flow - Decrease/(Increase) | (13.0) | 13.0 | — | — | — | — | — | — | 0.0 | (0.0) | — | — |
| Net Cash Flow from Investing Activities | (43.7) | (20.3) | (127.0) | (77.8) | (7.3) | (89.3) | (68.4) | (26.9) | (195.4) | (25.7) | 93.6 | (38.0) |
| Dividends Paid - Cash - Total - Cash Flow | 0.3 | 0.0 | 128.3 | 0.0 | 7.3 | 0.0 | 89.9 | 0.0 | 0.3 | 0.4 | 0.0 | 0.0 |
| Dividends - Common - Cash Paid | 0.3 | 0.0 | 128.3 | 0.0 | 7.3 | 0.0 | 89.9 | 0.0 | 0.3 | 0.4 | 0.0 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 347.4 | 174.2 | 32.6 | (41.7) | (57.5) | (38.9) | (43.8) | (40.5) | (48.2) | (40.7) | (55.2) | 9.2 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 371.0 | 208.3 | 49.7 | 0.0 | — | — | (65.9) | 0.0 | (15.0) | 15.0 | — | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (23.6) | (34.1) | (17.1) | (41.7) | (57.5) | (38.9) | 22.1 | (40.5) | (33.2) | (55.8) | (55.2) | 9.2 |
| Debt - Issued - Long-Term - Cash Flow | 113.6 | — | — | — | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 137.2 | — | — | — | — | — | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | 17.1 | (17.1) | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 347.1 | 174.2 | (78.6) | (58.8) | (64.7) | (38.9) | (133.7) | (40.5) | (48.5) | (41.1) | (55.2) | 9.2 |
| Net Change in Cash - Total | 148.8 | (51.2) | (161.7) | 183.8 | (324.7) | (117.8) | 36.3 | 38.1 | 110.4 | (506.4) | 48.3 | 12.4 |
| Net Cash from Continuing Operations | 148.8 | (51.2) | (161.7) | 183.8 | (324.7) | (117.8) | 36.3 | 38.1 | 110.4 | (506.4) | 48.3 | 12.4 |
| Net Cash - Beginning Balance | 267.5 | 318.7 | 480.4 | (904.8) | (580.2) | (462.4) | 105.1 | (602.7) | (713.1) | (316.7) | (365.0) | (377.5) |
| Net Cash - Ending Balance | 416.3 | 267.5 | 318.7 | (721.1) | (904.8) | (580.2) | 141.3 | (564.6) | (602.7) | (823.1) | (316.7) | (365.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 67.2 | 92.2 | 65.1 | 81.3 | 99.3 | 77.5 | 51.9 | 25.0 | 90.5 | 13.3 | 36.0 | 31.1 |
| Interest Paid - Cash Flow - Supplemental | 91.2 | 37.0 | 45.8 | 46.2 | 53.4 | 60.4 | 74.2 | 69.3 | 126.0 | 65.9 | 67.0 | 66.6 |
| CF from Optg Activities before Change in WC & Int Payments | 227.7 | 116.7 | 278.7 | 152.4 | 30.7 | 168.5 | 182.0 | 229.7 | 260.8 | 125.6 | 239.8 | 225.0 |
| Depreciation, Depletion & Amortization - Cash Flow | 73.4 | 48.8 | 63.2 | 49.9 | 52.4 | 48.1 | 55.8 | 48.2 | 51.0 | 51.5 | 53.9 | 53.7 |
| Free Cash Flow to Equity | 148.0 | (64.2) | (30.5) | 210.8 | (339.1) | (117.8) | 126.1 | 8.1 | 199.2 | (491.5) | (64.1) | 24.9 |
| Free Cash Flow Net of Dividends | (201.3) | (238.8) | (200.8) | 252.5 | (290.1) | (82.5) | 76.3 | 48.6 | 245.7 | (462.1) | (8.9) | 15.8 |
| Free Cash Flow | (201.0) | (238.8) | (72.5) | 252.5 | (282.9) | (82.5) | 166.2 | 48.6 | 246.0 | (461.7) | (8.9) | 15.8 |
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.