First Imrooz Modaraba (FIMM) quarterly cash flow statement

Operating activities generated Rs 9.2 mn of cash in Q4 FY2026 (Apr – Jun 2026). Dividends paid to shareholders came to Rs 56,850. Overall, cash decreased by Rs 5.2 mn.

FIMM cash flow statement (quarterly) (Rs 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
Net cash from operating activities	96.5	9.2	21.7	53.5	12.1	(9.1)	(36.3)	65.9	(25.9)	48.7	(6.7)	27.6	(101.2)	122.8	(71.4)	(16.5)	23.8	(142.4)	(57.5)	226.6	(45.6)
Net cash from investing activities	(4.4)	1.9	0.6	2.2	(9.0)	2.7	(0.5)	0.1	(6.2)	(0.1)	(1.1)	(0.3)	0.0	(7.1)	(2.2)	(0.0)	1.0	(3.1)	(1.4)	(2.0)	(0.1)
Dividends paid	—	(0.1)	0.0	(44.8)	—	0.0	(2.1)	(44.3)	—	0.0	(0.2)	(14.6)	—	—	(0.0)	(16.0)	—	(0.0)	0.0	(44.7)	—
Net cash from financing activities	(79.2)	(16.3)	(23.1)	(40.1)	0.3	6.7	(90.3)	60.8	28.2	(47.3)	5.0	(33.4)	62.8	(109.1)	107.8	18.5	(20.3)	127.0	(0.7)	(162.9)	55.2
Net change in cash	12.9	(5.2)	(0.9)	15.6	3.4	0.3	(127.2)	126.9	(3.9)	1.3	(2.7)	(6.1)	(38.3)	6.6	34.3	1.9	4.5	(18.4)	(59.5)	61.7	9.5

FIMM cash flow statement — year-on-year change (Rs mn)
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
Net cash from operating activities	—	—	-18.8%	—	-118.7%	—	+138.7%	—	-60.3%	—	—	-525.2%	—	—	-107.3%	—	-926.2%	—	+64.6%	-234.0%
Net cash from investing activities	-31.0%	—	+1,431.6%	—	—	—	—	-41,128.7%	—	—	—	-98.4%	—	—	—	—	-402.7%	—	-942.5%	—
Dividends paid	—	-100.0%	+1.2%	—	—	+1,068.8%	+203.0%	—	—	+9,891.3%	-8.7%	—	—	—	-64.2%	—	-87.7%	-100.0%	+107.5%	—
Net cash from financing activities	-341.8%	—	-165.9%	-99.0%	—	-1,888.8%	—	-55.2%	—	-95.3%	-280.7%	—	-185.9%	—	—	-136.8%	—	-101.4%	—	—
Net change in cash	-1,815.5%	—	-87.7%	—	-76.2%	—	—	—	-80.6%	-107.9%	-417.5%	-958.9%	—	—	-96.9%	-53.2%	—	—	-32.5%	—

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 50

FIMM cash flow statement — all reported line items (Rs mn)
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
Profit/(Loss) - Starting Line - Cash Flow	26.9	16.6	27.1	11.5	28.6	40.4	35.2	40.5	(46.9)	40.4	40.1	38.6	130.0	(90.8)	64.7	(29.6)	(35.4)	38.3	74.4	9.5
Non-cash Items & Reconciliation Adjustments - Cash Flow	9.0	5.9	1.6	7.3	(6.1)	4.7	6.8	8.6	76.5	10.0	9.7	10.1	11.1	3.8	(0.7)	1.0	5.8	(19.1)	2.0	(8.0)
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile	2.8	0.0	(2.8)	—	(13.0)	—	0.0	(0.0)	67.9	0.0	0.0	0.0	1.6	(3.1)	(4.2)	(1.2)	3.7	(19.8)	(0.1)	(10.6)
Financial Income/(Expense) - Cash Flow - to Reconcile	5.7	4.9	5.4	5.7	6.2	5.7	6.0	8.1	7.6	8.9	8.7	9.0	8.6	6.2	2.8	2.6	1.3	0.1	1.4	1.9
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile	1.4	1.7	1.7	1.6	1.4	1.6	1.5	1.3	1.1	1.1	1.1	1.1	1.0	0.8	0.7	0.8	0.9	0.6	0.6	0.7
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile	1.3	1.6	1.7	1.5	1.3	1.6	1.3	1.1	1.0	1.0	0.9	1.0	0.8	0.7	0.6	0.7	0.8	0.6	0.6	0.6
Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.0	0.0
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile	(0.8)	(0.7)	(2.8)	—	(0.7)	(2.6)	(0.7)	(0.8)	(0.1)	0.0	0.0	(0.0)	(0.0)	0.0	(0.0)	(1.2)	(0.1)	(0.0)	—	—
Income Taxes - Paid/(Reimbursed) - Cash Flow	6.6	4.6	17.6	13.7	10.2	16.2	11.6	11.4	30.3	11.3	10.6	14.2	9.2	34.7	35.3	5.2	10.9	17.7	23.8	14.9
Interest Paid - Cash	5.3	5.3	5.5	5.9	6.1	5.8	7.6	8.3	9.9	7.8	7.9	5.0	8.2	5.5	2.7	2.7	0.5	0.1	2.1	1.5
Interest & Dividends - Received - Total - Cash Flow	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.3	—	—	—
Cash Flow from Operating Activities before Changes in Working Capital	23.9	12.5	5.6	(0.8)	6.2	23.1	22.7	29.4	(10.5)	31.2	31.4	29.5	123.7	(127.3)	26.0	(36.5)	(40.7)	1.4	50.5	(14.9)
Working Capital - Increase/(Decrease) - Cash Flow	(14.7)	9.1	47.9	12.9	(15.3)	(59.5)	43.2	(55.3)	59.2	(37.9)	(3.8)	(130.7)	(0.9)	55.9	(42.6)	60.3	(101.7)	(58.8)	176.1	(30.7)
Accounts Receivables - Decrease/(Increase) - Cash Flow	18.7	22.0	(39.4)	21.8	21.0	29.2	60.9	(112.6)	(0.6)	2.7	59.0	43.1	255.6	(352.8)	(33.1)	20.2	(3.0)	(12.5)	(7.1)	98.5
Inventories - Decrease/(Increase) - Cash Flow	(93.7)	105.9	75.9	5.3	(34.9)	(86.1)	(101.4)	83.8	(9.5)	(15.1)	(30.5)	121.2	141.3	342.5	334.4	(547.9)	(361.1)	96.7	(28.6)	(51.0)
Prepaid Expenses - Decrease/(Increase) - Cash Flow	(2.6)	0.0	3.9	(1.8)	57.7	(59.5)	(1.6)	1.1	21.8	(5.0)	1.2	5.2	31.8	(11.1)	(27.8)	14.5	(13.7)	16.2	2.8	(19.1)
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow	63.0	(129.1)	17.9	(12.4)	(59.2)	46.7	95.5	(27.7)	47.6	(20.5)	(33.4)	(300.2)	(429.5)	77.4	(316.2)	573.5	276.1	(159.2)	208.9	(59.0)
Taxes Payable - Increase/(Decrease) - Cash Flow	—	10.4	(10.4)	—	—	10.3	(10.3)	—	—	—	—	—	—	—	—	—	—	—	—	—
Net Cash Flow from Operating Activities	9.2	21.7	53.5	12.1	(9.1)	(36.3)	65.9	(25.9)	48.7	(6.7)	27.6	(101.2)	122.8	(71.4)	(16.5)	23.8	(142.4)	(57.5)	226.6	(45.6)
Capital Expenditures - Net - Cash Flow	(1.9)	(0.6)	(2.2)	9.0	(2.7)	0.5	(0.1)	6.2	0.1	1.1	0.3	(0.0)	7.1	2.2	0.0	(1.0)	3.1	1.4	2.0	0.1
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow	(1.9)	(0.6)	(2.2)	9.0	(2.7)	0.5	(0.1)	6.2	0.1	1.1	0.3	(0.0)	7.1	1.5	0.0	(1.0)	3.1	0.7	2.0	0.1
Property, Plant & Equipment - Purchased - Cash Flow	—	0.1	0.6	9.0	—	7.3	0.6	7.0	0.4	1.1	0.3	0.0	7.3	1.5	0.0	0.2	3.2	0.7	2.0	0.1
Property, Plant & Equipment Sold - Cash Flow	1.9	0.7	2.8	—	—	6.8	0.7	0.8	0.3	0.0	0.0	0.0	0.2	0.0	0.0	1.2	0.1	0.1	0.0	—
Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow	—	—	—	—	—	—	—	—	0.0	0.0	—	—	0.0	0.8	—	—	0.0	0.7	—	—
Intangible Assets - Purchased/Acquired - Cash Flow	—	—	—	—	—	—	—	—	0.0	0.0	—	—	0.0	0.8	—	—	0.0	0.7	—	—
Capital Expenditures - Total	—	0.1	0.6	9.0	0.6	7.3	0.6	7.0	0.4	1.1	0.3	0.0	7.3	2.2	0.0	0.2	3.2	1.4	2.0	0.1
Net Cash Flow from Investing Activities	1.9	0.6	2.2	(9.0)	2.7	(0.5)	0.1	(6.2)	(0.1)	(1.1)	(0.3)	0.0	(7.1)	(2.2)	(0.0)	1.0	(3.1)	(1.4)	(2.0)	(0.1)
Dividends Paid - Cash - Total - Cash Flow	0.1	0.0	44.8	—	0.0	2.1	44.3	—	0.0	0.2	14.6	—	—	0.0	16.0	—	0.0	0.0	44.7	—
Dividends - Common - Cash Paid	0.1	0.0	44.8	—	0.0	2.1	44.3	—	0.0	0.2	14.6	—	—	0.0	16.0	—	0.0	0.0	44.7	—
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow	(16.2)	(23.1)	4.7	0.3	6.7	(88.2)	105.1	28.2	(47.3)	5.2	(18.8)	62.8	(109.1)	107.8	34.5	(20.3)	127.1	(0.7)	(118.2)	55.2
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow	—	(27.5)	2.5	22.0	3.0	(151.3)	151.3	0.0	(26.5)	(10.5)	(26.0)	63.0	(98.0)	98.0	(38.5)	(16.5)	55.0	0.0	0.0	0.0
Debt - Issued - Short-Term - Cash Flow	—	10.0	52.5	69.0	22.3	0.0	151.3	0.0	25.0	45.5	40.0	133.0	31.0	128.0	119.0	58.5	56.5	0.0	0.0	92.8
Debt - Reduced - Short-Term - Cash Flow	—	37.5	50.0	47.0	19.3	151.3	—	0.0	51.5	56.0	66.0	70.0	129.0	30.0	157.5	75.0	1.5	0.0	0.0	92.8
Debt - Issued/Reduced - Long-Term - Cash Flow	(16.2)	4.4	2.2	(21.7)	3.7	63.1	(46.1)	28.2	(20.8)	15.7	7.2	(0.2)	(11.1)	9.8	73.0	(3.8)	72.1	(0.7)	(118.2)	55.2
Debt - Issued - Long-Term - Cash Flow	480.0	164.4	181.7	558.3	1,777.1	188.1	619.6	502.8	2,283.8	135.7	117.4	533.7	1,502.8	149.8	140.2	55.0	763.0	0.0	175.0	155.0
Debt - Reduced - Long-Term - Cash Flow	496.2	160.0	179.5	580.0	1,773.4	125.0	665.7	474.6	2,304.6	120.0	110.2	533.8	1,513.9	140.0	67.2	58.8	690.9	0.7	293.2	99.8
Other Financing Cash Flow - Increase/(Decrease)	—	—	—	0.0	—	(0.0)	—	0.0	—	—	(0.0)	0.0	0.0	—	—	—	—	—	—	—
Net Cash Flow from Financing Activities	(16.3)	(23.1)	(40.1)	0.3	6.7	(90.3)	60.8	28.2	(47.3)	5.0	(33.4)	62.8	(109.1)	107.8	18.5	(20.3)	127.0	(0.7)	(162.9)	55.2
Net Change in Cash - Total	(5.2)	(0.9)	15.6	3.4	0.3	(127.2)	126.9	(3.9)	1.3	(2.7)	(6.1)	(38.3)	6.6	34.3	1.9	4.5	(18.4)	(59.5)	61.7	9.5
Net Cash from Continuing Operations	(5.2)	(0.9)	15.6	3.4	0.3	(127.2)	126.9	(3.9)	1.3	(2.7)	(6.1)	(38.3)	6.6	34.3	1.9	4.5	(18.4)	(59.5)	61.7	9.5
Net Cash - Beginning Balance	20.7	21.5	5.9	2.6	2.2	129.4	2.5	6.4	5.1	7.9	13.9	52.3	45.6	11.4	9.5	5.0	23.5	83.0	21.3	11.7
Net Cash - Ending Balance	15.4	20.7	21.5	5.9	2.6	2.2	129.4	2.5	6.4	5.1	7.9	13.9	52.3	45.6	11.4	9.5	5.0	23.5	83.0	21.3
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental	6.6	4.6	17.6	13.7	10.2	16.2	11.6	11.4	30.3	11.3	10.6	14.2	9.2	34.7	35.3	5.2	10.9	17.7	23.8	14.9
Interest Paid - Cash Flow - Supplemental	5.3	5.3	5.5	5.9	6.1	5.8	7.6	8.3	9.9	7.8	7.9	5.0	8.2	5.5	2.7	2.7	0.5	0.1	2.1	1.5
Interest & Dividends - Received - Cash Flow - Supplemental	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.3	—	—	—
CF from Optg Activities before Change in WC & Int Payments	29.2	17.9	11.1	5.2	12.4	29.0	30.4	37.7	(0.7)	39.1	39.3	34.5	131.9	(121.7)	28.7	(33.8)	(40.2)	1.4	52.6	(13.3)
Depreciation, Depletion & Amortization - Cash Flow	1.4	1.7	1.7	1.6	1.4	1.6	1.5	1.3	1.1	1.1	1.1	1.1	1.0	0.8	0.7	0.8	0.9	0.6	0.6	0.7
Free Cash Flow to Equity	(5.2)	(0.9)	60.4	3.4	0.3	(125.1)	171.2	(3.9)	1.3	(2.5)	8.5	(38.3)	6.6	34.3	17.9	4.5	(18.4)	(59.5)	106.4	9.5
Free Cash Flow Net of Dividends	—	21.6	8.1	3.1	(9.7)	(45.8)	21.1	(32.9)	48.3	(7.9)	12.7	(101.2)	115.5	(73.6)	(32.6)	23.6	(145.6)	(58.9)	179.9	(45.7)
Free Cash Flow	—	21.6	52.9	3.1	(9.7)	(43.7)	65.3	(32.9)	48.3	(7.8)	27.3	(101.2)	115.5	(73.6)	(16.6)	23.6	(145.6)	(58.9)	224.6	(45.7)

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