FLYNG Flying Cement Company Limited
Latest results: FY2025 · Jun 2025 Q3 FY2026 · Jan – Mar 2026
Last close · 16 Oct 2026
Rs 32.67 -0.24%
Quarterly · Q4 FY2021 – Q3 FY2026
Flying Cement Company Limited (FLYNG) quarterly cash flow statement
Operating activities generated -Rs 363.5 mn of cash in Q3 FY2026 (Jan – Mar 2026), down 150.7% on Q3 FY2025, -106% of the starting profit. Overall, cash decreased by Rs 58.2 mn.
| Rs mn | TTM to Mar 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 1,642.8 | 342.0 | 336.2 | 347.6 | 616.9 | 175.9 | 370.2 | 42.8 | 7.1 | ||||||||||||
| Depreciation & amortisation | 176.0 | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 | ||||||||||||
| Net cash from operating activities | 606.2 | (363.5) | 470.2 | (237.9) | 737.5 | 717.4 | 1,779.9 | 480.3 | 383.9 | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) | ||||||||||||
| Net cash from investing activities | (129.3) | 7.7 | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (401.4) | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) | ||||||||||||
| Net cash from financing activities | (324.0) | 297.6 | (159.6) | (52.9) | (409.2) | (628.4) | (392.1) | (205.5) | (138.8) | ||||||||||||
| Net change in cash | 153.0 | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 | ||||||||||||
| Rs mn | 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +94.4% | -9.2% | +711.8% | +8,648.1% | +116.3% | +326.6% | -73.0% | -84.9% | ||||||||||||
| Depreciation & amortisation | +9.6% | +5.4% | +5.6% | -7.9% | -0.1% | +0.1% | -0.1% | +6.5% | ||||||||||||
| Net cash from operating activities | -150.7% | -73.6% | -149.5% | +92.1% | +100.1% | +49.0% | +62.3% | +65.8% | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -97.0% | -87.7% | -69.8% | -65.2% | +6.7% | -17.4% | -76.8% | ||||||||||||
| Net cash from investing activities | — | — | — | — | — | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | -160.6% | -118.0% | — | -1,767.3% | +1,864.9% | +361.0% | -414.2% | ||||||||||||
| Net cash from financing activities | — | — | — | — | -1,860.7% | -874.2% | -421.6% | -122.8% | ||||||||||||
| Net change in cash | — | +342.8% | — | +406.3% | -187.6% | +3,543.2% | — | +304.3% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -5.1% | -266.3% | +253.5% | +16,223.6% | — | — | — | ||||||||||||
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 40
| Rs mn | 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 342.0 | 336.2 | 347.6 | 616.9 | 175.9 | 370.2 | 42.8 | 7.1 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 143.5 | 204.2 | 199.8 | 77.4 | 56.8 | 82.8 | 62.6 | 67.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.7) | 0.7 | — | 1.1 | 0.0 | — | — | 1.6 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 98.4 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 150.7 | 137.7 | 125.0 | 151.6 | (75.5) | 168.5 | 19.3 | 12.1 |
| Interest Paid - Cash | 101.3 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 |
| Cash Flow from Operating Activities before Changes in Working Capital | 233.6 | 243.4 | 266.7 | 508.4 | 293.3 | 243.6 | 65.3 | 42.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | (597.1) | 226.8 | (504.7) | 229.2 | 424.2 | 1,536.4 | 415.0 | 341.9 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (26.9) | 7.8 | (52.8) | 37.0 | 30.3 | (27.7) | (2.1) | (5.3) |
| Inventories - Decrease/(Increase) - Cash Flow | (775.0) | (242.5) | 246.0 | 15.2 | 27.7 | 169.8 | (538.3) | (21.5) |
| Other Assets - Decrease/(Increase) - Cash Flow | (221.7) | (780.1) | (242.4) | (187.0) | 314.2 | (153.0) | (39.7) | 286.6 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 426.6 | 1,241.6 | (455.5) | 14.7 | 129.0 | 1,744.2 | 1,070.4 | 142.7 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 0.0 | 0.0 | 0.0 | 349.3 | (77.1) | (196.9) | (75.2) | (60.4) |
| Net Cash Flow from Operating Activities | (363.5) | 470.2 | (237.9) | 737.5 | 717.4 | 1,779.9 | 480.3 | 383.9 |
| Capital Expenditures - Net - Cash Flow | (7.7) | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (7.7) | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 |
| Property, Plant & Equipment - Purchased - Cash Flow | — | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 |
| Capital Expenditures - Total | — | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | — | 0.0 | — |
| Net Cash Flow from Investing Activities | 7.7 | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) |
| Debt - Issued - Long-Term - Cash Flow | 297.6 | 0.0 | 1.5 | — | 0.7 | 544.5 | 447.4 | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | — | 294.2 | 54.4 | — | 629.1 | 59.2 | 152.8 | 142.8 |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | 134.7 | — | (57.3) | 0.0 | (877.4) | (500.1) | 4.0 |
| Net Cash Flow from Financing Activities | 297.6 | (159.6) | (52.9) | (409.2) | (628.4) | (392.1) | (205.5) | (138.8) |
| Net Change in Cash - Total | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 |
| Net Cash from Continuing Operations | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 |
| Net Cash - Beginning Balance | 334.9 | 64.6 | 394.2 | 123.7 | 158.2 | 97.1 | 136.3 | 82.9 |
| Net Cash - Ending Balance | 276.7 | 334.9 | 64.6 | 394.2 | 123.7 | 158.2 | 97.1 | 136.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 150.7 | 137.7 | 125.0 | 151.6 | (75.5) | 168.5 | 19.3 | 12.1 |
| Interest Paid - Cash Flow - Supplemental | 101.3 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 |
| CF from Optg Activities before Change in WC & Int Payments | 334.9 | 402.8 | 422.4 | 542.8 | 308.2 | 284.5 | 86.0 | 62.4 |
| Depreciation, Depletion & Amortization - Cash Flow | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 |
| Free Cash Flow to Equity | (58.2) | 135.6 | (329.5) | 327.7 | (34.5) | 938.5 | 460.9 | 49.4 |
| Free Cash Flow Net of Dividends | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 |
| Free Cash Flow | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.