EFU Life Assurance Limited (EFUL) quarterly cash flow statement

Operating activities generated -Rs 1.7 bn of cash in Q2 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 115.9 mn. Dividends paid to shareholders came to Rs 1.3 bn. Overall, cash decreased by Rs 669.3 mn.

EFUL cash flow statement (quarterly) (Rs mn)
Rs mn	TTM to Jun 2026	Q2 FY2026 Apr – Jun 2026	Q1 FY2026 Jan – Mar 2026	Q4 FY2025 Oct – Dec 2025	Q3 FY2025 Jul – Sep 2025	Q2 FY2025 Apr – Jun 2025	Q1 FY2025 Jan – Mar 2025	Q4 FY2024 * Oct – Dec 2024	Q3 FY2024 Jul – Sep 2024	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Net cash from operating activities	(9,042.2)	(1,694.7)	(2,560.6)	(668.3)	(4,118.6)	(4,384.6)	(1,525.2)	(625.5)	(3,891.4)	(3,568.3)	(2,743.0)	1,165.0	(2,769.9)	(1,463.9)	(1,287.4)	3,432.3	401.3	(589.1)	660.3	3,366.6	(319.2)
Capital expenditure	(811.3)	(115.9)	(146.1)	(398.9)	(150.5)	(137.0)	(101.0)	(225.1)	(241.2)	(96.9)	(406.6)	(617.5)	(71.2)	(201.0)	(13.0)	(20.2)	(258.1)	(55.4)	(27.8)	(80.6)	(60.6)
Net cash from investing activities	9,764.7	2,377.7	(239.7)	1,228.6	6,398.0	7,305.2	814.4	(1,767.6)	3,823.5	3,454.6	(546.2)	(4,931.4)	4,490.2	6,375.1	(6,308.5)	(8,527.3)	(736.6)	3,597.1	(6,556.4)	14.5	(574.5)
Dividends paid	(1,575.0)	(1,260.0)	0.0	(157.5)	(157.5)	(157.5)	(1,102.5)	(157.5)	(157.5)	(1,207.5)	0.0	(150.0)	(150.0)	(1,200.0)	0.0	(150.0)	(150.0)	(1,200.0)	0.0	(150.0)	(150.0)
Net cash from financing activities	(1,861.1)	(1,352.4)	(45.2)	(243.5)	(220.0)	(209.3)	(1,158.4)	(220.5)	(206.2)	(1,260.9)	(50.7)	(194.5)	(201.8)	(1,251.8)	(43.0)	(198.3)	(196.7)	(1,243.9)	(42.1)	(196.0)	(188.7)
Net change in cash	(1,138.5)	(669.3)	(2,845.4)	316.8	2,059.4	2,711.3	(1,869.2)	(1,557.6)	(274.1)	(1,374.6)	(3,339.9)	(3,960.9)	1,518.4	3,659.4	(7,638.9)	(5,293.3)	(531.9)	1,764.1	(5,938.2)	3,185.1	(1,082.4)

EFUL cash flow statement — year-on-year change (Rs mn)
Rs mn	Q2 FY2026 Apr – Jun 2026	Q1 FY2026 Jan – Mar 2026	Q4 FY2025 Oct – Dec 2025	Q3 FY2025 Jul – Sep 2025	Q2 FY2025 Apr – Jun 2025	Q1 FY2025 Jan – Mar 2025	Q4 FY2024 * Oct – Dec 2024	Q3 FY2024 Jul – Sep 2024	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Net cash from operating activities	—	—	—	—	—	—	-153.7%	—	—	—	-66.1%	-790.2%	—	-295.0%	+2.0%	—	-178.6%	+641.3%	+10.6%	-102.9%
Capital expenditure	-15.4%	+44.7%	+77.2%	-37.6%	+41.5%	-75.2%	-63.5%	+238.6%	-51.8%	+3,029.9%	+2,960.7%	-72.4%	+262.7%	-53.2%	-75.0%	+325.7%	-77.4%	-49.1%	+56.3%	-45.4%
Net cash from investing activities	-67.5%	-129.4%	—	+67.3%	+111.5%	—	—	-14.8%	-45.8%	—	—	—	+77.2%	—	-58,921.0%	—	+204.7%	-476.8%	—	—
Dividends paid	+700.0%	-100.0%	0.0%	0.0%	-87.0%	—	+5.0%	+5.0%	+0.6%	—	0.0%	0.0%	0.0%	—	0.0%	0.0%	0.0%	—	0.0%	0.0%
Net cash from financing activities	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net change in cash	-124.7%	—	—	—	—	—	—	-118.1%	-137.6%	—	—	—	+107.4%	—	-266.2%	—	+157.5%	-430.0%	+71.2%	-209.9%

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 41

EFUL cash flow statement — all reported line items (Rs bn)
Rs bn	Q2 FY2026 Apr – Jun 2026	Q1 FY2026 Jan – Mar 2026	Q4 FY2025 Oct – Dec 2025	Q3 FY2025 Jul – Sep 2025	Q2 FY2025 Apr – Jun 2025	Q1 FY2025 Jan – Mar 2025	Q4 FY2024 Oct – Dec 2024	Q3 FY2024 Jul – Sep 2024	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Net Cash Flow from Operating Activities	(1.7)	(2.6)	(0.7)	(4.1)	(4.4)	(1.5)	(0.6)	(3.9)	(3.6)	(2.7)	1.2	(2.8)	(1.5)	(1.3)	3.4	0.4	(0.6)	0.7	3.4	(0.3)
Capital Expenditures - Net - Cash Flow	0.1	0.1	0.4	0.1	0.1	0.0	0.2	0.2	0.0	0.3	0.5	0.0	0.2	(0.0)	(0.0)	0.2	0.0	0.0	0.1	0.0
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow	0.1	0.1	0.4	0.1	0.1	0.0	0.2	0.2	0.0	0.3	0.5	0.0	0.2	(0.0)	(0.0)	0.2	0.0	0.0	0.1	0.0
Property, Plant & Equipment - Purchased - Cash Flow	0.1	0.1	0.4	0.2	0.1	0.1	0.2	0.2	0.1	0.4	0.6	0.1	0.2	0.0	0.0	0.3	0.1	0.0	0.1	0.1
Property, Plant & Equipment Sold - Cash Flow	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.1	0.1	0.1	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Capital Expenditures - Total	0.1	0.1	0.4	0.2	0.1	0.1	0.2	0.2	0.1	0.4	0.6	0.1	0.2	0.0	0.0	0.3	0.1	0.0	0.1	0.1
Investments excluding Loans - Decrease/(Increase) - Cash Flow	2.5	(0.1)	1.6	6.5	7.4	0.9	(1.6)	4.0	3.5	(0.2)	(4.4)	4.5	6.5	(6.3)	(8.5)	(0.5)	3.6	(6.5)	0.1	(0.5)
Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow	2.5	(0.1)	1.6	6.5	7.4	0.9	(1.6)	4.0	3.5	(0.2)	(4.4)	4.5	6.5	(6.3)	(8.5)	(0.5)	3.6	(6.5)	0.1	(0.5)
Investment Securities - Sold/Matured - Unclassified - Cash Flow	44.5	35.3	40.0	92.0	83.5	8.1	66.0	53.8	71.8	20.6	182.7	37.1	45.2	11.8	55.6	12.5	9.6	5.1	18.9	23.7
Investment Securities - Purchased - Unclassified - Cash Flow	42.0	35.4	38.4	85.5	76.1	7.3	67.6	49.8	68.3	20.9	187.1	32.6	38.7	18.1	64.2	13.0	5.9	11.6	18.9	24.2
Other Investing Cash Flow - Decrease/(Increase)	—	—	—	—	—	0.0	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net Cash Flow from Investing Activities	2.4	(0.2)	1.2	6.4	7.3	0.8	(1.8)	3.8	3.5	(0.5)	(4.9)	4.5	6.4	(6.3)	(8.5)	(0.7)	3.6	(6.6)	0.0	(0.6)
Dividends Paid - Cash - Total - Cash Flow	1.3	0.0	0.2	0.2	0.2	1.1	0.2	0.2	1.2	0.0	0.2	0.2	1.2	0.0	0.2	0.2	1.2	0.0	0.2	0.2
Dividends - Common - Cash Paid	1.3	0.0	0.2	0.2	0.2	1.1	0.2	0.2	1.2	0.0	0.2	0.2	1.2	0.0	0.2	0.2	1.2	0.0	0.2	0.2
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow	(0.1)	(0.0)	(0.1)	(0.1)	(0.1)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)
Debt - Issued/Reduced - Long-Term - Cash Flow	(0.1)	(0.0)	(0.1)	(0.1)	(0.1)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)
Lease liabilities - Issued/(Reduced) - Cash Flow	(0.1)	(0.0)	(0.1)	(0.1)	(0.1)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.1)	(0.1)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)	(0.0)
Debt - Reduced - Long-Term - Cash Flow	0.1	0.0	0.1	0.1	0.1	0.1	0.1	0.0	0.1	0.1	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
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	0.1	0.0	0.1	0.1	0.1	0.1	0.1	0.0	0.1	0.1	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	(1.4)	(0.0)	(0.2)	(0.2)	(0.2)	(1.2)	(0.2)	(0.2)	(1.3)	(0.1)	(0.2)	(0.2)	(1.3)	(0.0)	(0.2)	(0.2)	(1.2)	(0.0)	(0.2)	(0.2)
Non-Classified Cash Flows	—	—	—	—	—	—	1.1	—	—	—	—	—	—	—	—	—	—	—	—	—
Net Change in Cash - Total	(0.7)	(2.8)	0.3	2.1	2.7	(1.9)	(1.6)	(0.3)	(1.4)	(3.3)	(4.0)	1.5	3.7	(7.6)	(5.3)	(0.5)	1.8	(5.9)	3.2	(1.1)
Net Cash from Continuing Operations	(0.7)	(2.8)	0.3	2.1	2.7	(1.9)	(2.6)	(0.3)	(1.4)	(3.3)	(4.0)	1.5	3.7	(7.6)	(5.3)	(0.5)	1.8	(5.9)	3.2	(1.1)
Net Cash - Beginning Balance	6.4	9.2	8.9	6.9	4.1	6.0	7.6	8.9	10.3	12.6	16.5	15.0	11.3	19.0	24.3	24.8	23.0	29.0	25.8	26.9
Net Cash - Ending Balance	5.7	6.4	9.2	8.9	6.9	4.1	6.0	8.6	8.9	9.2	12.6	16.5	15.0	11.3	19.0	24.3	24.8	23.0	29.0	25.8
Cash Receipts - Business Activities - Cash Flow	16.3	15.5	17.6	13.5	12.5	13.4	14.2	10.2	8.8	9.4	11.8	8.8	8.6	9.3	12.6	8.6	8.9	9.6	11.6	8.3
Premiums Received - Cash Flow	16.3	15.5	17.6	13.5	12.5	13.4	14.2	10.2	8.8	9.4	11.8	8.8	8.6	9.3	12.6	8.6	8.9	9.6	11.6	8.3
Cash Payments - Business Activities - Cash Flow	16.9	16.6	17.5	16.5	14.8	14.7	13.9	13.7	12.0	11.8	10.5	10.5	9.7	9.8	9.8	7.9	8.6	8.1	8.0	8.4
Reinsurance Paid - Cash Flow	0.1	0.2	0.1	0.9	(0.0)	0.1	(0.1)	0.3	0.1	(0.2)	0.1	0.2	0.1	0.3	0.9	(13.0)	13.1	0.0	0.1	(10.8)
Claims Paid - Cash Flow	15.1	15.2	16.0	14.5	13.7	13.5	13.1	12.4	10.7	11.1	9.4	9.6	8.8	8.8	8.1	20.3	(5.1)	7.6	7.2	18.6
Cash Payments - Other - Cash Flow	1.8	1.2	1.4	1.1	1.1	1.1	0.9	1.1	1.1	0.9	1.0	0.7	0.8	0.7	0.7	0.7	0.6	0.5	0.7	0.6
Income Taxes - Paid/(Reimbursed) - Cash Flow	0.8	0.2	0.9	0.0	1.1	0.0	0.8	0.1	0.6	0.2	0.5	0.2	0.6	0.3	0.1	0.3	0.0	0.4	0.5	0.4
Interest & Dividends - Received - Total - Cash Flow - Direct	1.2	0.9	1.3	0.7	0.8	1.3	0.9	0.8	1.0	0.9	0.9	0.5	0.6	0.6	0.8	0.4	0.5	0.9	0.6	0.6
Cash Receipts/(Payments) - Net - Cash Flow	(1.4)	(2.2)	(1.2)	(1.8)	(1.7)	(1.5)	(1.0)	(1.1)	(0.8)	(1.0)	(0.5)	(1.4)	(0.5)	(1.2)	(0.1)	(0.4)	(1.4)	(1.4)	(0.3)	(0.5)
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental	0.8	0.2	0.9	0.0	1.1	0.0	0.8	0.1	0.6	0.2	0.5	0.2	0.6	0.3	0.1	0.3	0.0	0.4	0.5	0.4
Interest & Dividends - Received - Cash Flow - Supplemental	1.2	0.9	1.3	0.7	0.8	1.3	0.9	0.8	1.0	0.9	0.9	0.5	0.6	0.6	0.8	0.4	0.5	0.9	0.6	0.6
Working Capital - Cash Flow - Direct - Supplemental	(1.6)	(1.8)	(1.3)	(1.3)	(1.5)	(1.3)	(1.1)	(1.1)	(0.8)	(1.0)	(1.4)	(0.8)	(0.6)	(1.0)	(0.0)	(0.5)	(1.2)	(1.2)	(0.4)	(0.5)
CF from Optg Activities before Change in WC & Int Payments	(1.7)	(2.6)	(0.7)	(4.1)	(4.4)	(1.5)	(0.6)	(3.9)	(3.6)	(2.7)	1.2	(2.8)	(1.5)	(1.3)	3.4	0.4	(0.6)	0.7	3.4	(0.3)
Free Cash Flow to Equity	(1.9)	(2.7)	(1.1)	(4.3)	(4.5)	(1.6)	(0.9)	(4.1)	(3.6)	(3.1)	0.6	(2.8)	(1.7)	(1.3)	3.4	0.1	(0.7)	0.6	3.3	(0.4)
Free Cash Flow Net of Dividends	(3.1)	(2.7)	(1.2)	(4.4)	(4.7)	(2.7)	(1.0)	(4.3)	(4.9)	(3.1)	0.4	(3.0)	(2.9)	(1.3)	3.3	(0.0)	(1.8)	0.6	3.1	(0.5)
Free Cash Flow	(1.8)	(2.7)	(1.1)	(4.3)	(4.5)	(1.6)	(0.9)	(4.1)	(3.7)	(3.1)	0.5	(2.8)	(1.7)	(1.3)	3.4	0.1	(0.6)	0.6	3.3	(0.4)

Every line the company reported, in the original order and wording, without regrouping or signs changed.