BOP The Bank of Punjab
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 28.78 -0.10%
Annual · FY2006 – FY2025
The Bank of Punjab (BOP) cash flow statement
Operating activities generated Rs 108.9 bn of cash in FY2025 (Jan – Dec 2025), down 72.1% on FY2024. Capital expenditure was Rs 5.1 bn. Dividends paid to shareholders came to Rs 9.2 bn. Overall, cash increased by Rs 5.6 bn.
| Rs bn | FY2025 Jan – Dec 2025 | FY2024 Jan – Dec 2024 | FY2023 Jan – Dec 2023 | FY2022 Jan – Dec 2022 | FY2021 Jan – Dec 2021 |
|---|---|---|---|---|---|
| Net cash from operating activities | 108.9 | 390.9 | (135.7) | 117.8 | 58.9 |
| Capital expenditure | (5.1) | (6.7) | (5.1) | (4.7) | (2.5) |
| Net cash from investing activities | (298.9) | (345.0) | (216.6) | (136.7) | 36.2 |
| Dividends paid | (9.2) | (3.3) | — | 0.0 | (2.6) |
| Net cash from financing activities | 195.3 | (51.0) | 383.6 | 16.8 | (86.6) |
| Net change in cash | 5.6 | (5.6) | 31.2 | (2.1) | 8.4 |
| Rs mn | FY2025 Jan – Dec 2025 | FY2024 Jan – Dec 2024 | FY2023 Jan – Dec 2023 | FY2022 Jan – Dec 2022 | FY2021 Jan – Dec 2021 |
|---|---|---|---|---|---|
| Net cash from operating activities | -72.1% | — | -215.2% | +100.0% | -51.1% |
| Capital expenditure | -23.6% | +29.9% | +10.6% | +88.9% | +111.9% |
| Net cash from investing activities | — | — | — | -477.9% | — |
| Dividends paid | +180.0% | — | — | -100.0% | +33.3% |
| Net cash from financing activities | — | -113.3% | +2,184.4% | — | -219.6% |
| Net change in cash | — | -118.0% | — | -125.4% | +3.4% |
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 66
| Rs bn | FY2025 Jan – Dec 2025 | FY2024 Jan – Dec 2024 | FY2023 Jan – Dec 2023 | FY2022 Jan – Dec 2022 | FY2021 Jan – Dec 2021 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 35.4 | 24.4 | 21.1 | 18.4 | 18.4 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (86.4) | (64.6) | (10.8) | (6.1) | (1.5) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (95.1) | (52.4) | (5.9) | (3.8) | (0.8) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 7.1 | 5.3 | 4.3 | 3.2 | 2.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 6.6 | 4.9 | 3.9 | 3.1 | 2.5 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.5 | 0.4 | 0.3 | 0.1 | 0.2 |
| Loan Loss Provision including Impairment - Increase/(Decrease) - Cash Flow | 5.0 | (4.1) | (0.1) | (4.9) | (1.6) |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (3.4) | (12.6) | (9.1) | (0.7) | (1.8) |
| Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow | (0.4) | (0.6) | (3.9) | (0.3) | (0.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | (0.9) | (0.0) | 0.1 | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 20.3 | 11.1 | 7.7 | 5.0 | 6.2 |
| Investment Securities - Gain/(Loss) - Cash Flow | (3.0) | (12.1) | (5.2) | (0.4) | (1.8) |
| Interest Paid - Cash | 201.5 | 299.6 | — | — | — |
| Interest & Dividends - Received - Total - Cash Flow | 258.3 | 374.6 | 0.6 | 0.7 | 0.4 |
| Cash Flow from Operating Activities before Changes in Working Capital | (14.5) | 23.8 | 3.2 | 8.0 | 11.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | 123.4 | 367.0 | (138.9) | 109.8 | 47.8 |
| Other Assets - Decrease/(Increase) - Cash Flow | 82.4 | 27.6 | (177.2) | 0.9 | (24.0) |
| Lending & Deposits - Due from Banks - Long-Term - Decrease/(Increase) - Cash Flow | (208.5) | 130.4 | (75.1) | (38.6) | (14.5) |
| Loans - Customer - Decrease/(Increase) - Cash Flow | (110.7) | 11.8 | (215.4) | (100.7) | (92.1) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 18.9 | 8.5 | 35.4 | 23.8 | 10.6 |
| Deposits - Increase/(Decrease) - Total - Cash Flow | 341.4 | 188.7 | 293.5 | 224.4 | 167.8 |
| Net Cash Flow from Operating Activities | 108.9 | 390.9 | (135.7) | 117.8 | 58.9 |
| Capital Expenditures - Net - Cash Flow | 3.9 | 5.6 | (0.4) | 3.8 | 2.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 3.2 | 4.8 | (1.1) | 2.9 | 1.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | 4.4 | 5.9 | 4.5 | 3.8 | 1.8 |
| Property, Plant & Equipment Sold - Cash Flow | 1.2 | 1.1 | 5.6 | 0.9 | 0.3 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 0.7 | 0.8 | 0.7 | 0.8 | 0.6 |
| Intangible Assets - Purchased/Acquired - Cash Flow | 0.7 | 0.8 | 0.7 | 0.8 | 0.6 |
| Capital Expenditures - Total | 5.1 | 6.7 | 5.1 | 4.7 | 2.5 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (294.7) | (339.4) | (217.1) | (132.9) | 38.3 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (294.7) | (339.4) | (217.1) | (132.9) | 38.3 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 21.1 | 52.5 | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 315.8 | 391.9 | — | — | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | (0.3) | — | — | — | — |
| Net Cash Flow from Investing Activities | (298.9) | (345.0) | (216.6) | (136.7) | 36.2 |
| Dividends Paid - Cash - Total - Cash Flow | 9.2 | 3.3 | — | 0.0 | 2.6 |
| Dividends - Common - Cash Paid | 9.2 | 3.3 | — | 0.0 | 2.6 |
| 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 | 204.5 | (47.7) | 383.6 | 16.8 | (85.0) |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | 208.0 | (45.4) | 370.4 | 9.5 | (83.5) |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | 208.1 | — | 372.9 | 9.5 | — |
| Debt - Reduced - Long-Term & Short-Term - Cash Flow | 0.0 | 45.4 | 2.5 | 0.0 | 83.5 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (3.6) | (2.4) | 13.1 | 7.3 | (1.5) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (3.6) | (3.0) | (2.4) | (2.1) | (1.5) |
| Debt - Issued - Long-Term - Cash Flow | 0.0 | 0.6 | 15.5 | 9.4 | — |
| Debt - Reduced - Long-Term - Cash Flow | 3.6 | 3.0 | 2.4 | 2.1 | 1.5 |
| 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 | 3.6 | 3.0 | 2.4 | 2.1 | 1.5 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | 0.0 | 1.0 |
| Net Cash Flow from Financing Activities | 195.3 | (51.0) | 383.6 | 16.8 | (86.6) |
| Non-Classified Cash Flows | 0.3 | (0.5) | — | — | — |
| Net Change in Cash - Total | 5.6 | (5.6) | 31.2 | (2.1) | 8.4 |
| Net Cash from Continuing Operations | 5.3 | (5.1) | 31.2 | (2.1) | 8.4 |
| Net Cash - Beginning Balance | 103.6 | 109.3 | 78.0 | 80.2 | 71.8 |
| Net Cash - Ending Balance | 109.2 | 103.6 | 109.3 | 78.0 | 80.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 20.3 | 11.1 | 7.7 | 5.0 | 6.2 |
| Interest Paid - Cash Flow - Supplemental | 201.5 | 299.6 | — | — | — |
| Interest & Dividends - Received - Cash Flow - Supplemental | 258.3 | 374.6 | 0.6 | 0.7 | 0.4 |
| CF from Optg Activities before Change in WC & Int Payments | 187.0 | 323.4 | 3.2 | 8.0 | 11.0 |
| Common Stock Buyback - Net | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 7.1 | 5.3 | 4.3 | 3.2 | 2.7 |
| Free Cash Flow to Equity | 309.5 | 337.5 | 248.3 | 130.8 | (28.3) |
| Free Cash Flow Net of Dividends | 94.7 | 380.9 | (140.9) | 113.1 | 53.8 |
| Free Cash Flow | 103.8 | 384.2 | (140.9) | 113.1 | 56.4 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.