Last close · 15 Oct 2026
Rs 86.31 -2.79%
Quarterly · Q1 FY2022 – Q4 FY2026
Frontier Ceramics Limited (FRCL) quarterly cash flow statement
Operating activities generated -Rs 23.3 mn of cash in Q4 FY2026 (Apr – Jun 2026). Overall, cash decreased by Rs 84.6 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) | — | — | 111.6 | 77.1 | 69.4 | 164.4 | 74.0 | 33.4 | 14.7 | (109.5) | 13.7 | 29.9 | (33.1) | (308.7) | 107.9 | 39.8 | 29.4 | (190.2) | 30.8 | 221.2 | 75.2 |
| Depreciation & amortisation | — | — | 47.6 | 47.6 | 47.6 | 53.5 | 53.5 | 53.5 | 53.5 | 64.1 | 54.4 | 47.4 | 61.3 | 65.1 | 57.8 | 61.2 | 61.2 | 69.9 | 60.6 | 39.8 | 36.4 |
| Net cash from operating activities | 165.7 | (23.3) | 36.1 | 45.6 | 107.4 | (82.8) | (18.0) | 383.5 | 112.1 | 246.6 | 122.8 | 11.7 | 35.8 | (226.9) | (123.7) | 120.6 | (144.4) | 159.6 | 13.9 | 645.1 | 66.2 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | — | — | 0.0 | — | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (14.5) | 0.0 | (2.5) | 0.0 | (109.2) | (145.2) | (481.0) | (68.0) |
| Net cash from investing activities | (44.4) | (44.4) | 0.0 | 0.0 | 0.0 | 46.0 | 15.2 | (19.9) | 0.0 | (0.1) | 0.0 | 0.1 | 0.0 | (6.8) | 2.3 | (2.7) | 3.5 | 123.2 | (181.0) | (621.1) | (102.5) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | 7.0 | (7.2) | (82.3) | (18.1) | (25.6) | (252.9) | (147.8) | (245.6) | (76.9) | (35.7) | 7.3 | 75.2 | 235.4 | (90.1) | 128.8 | (274.9) | 146.9 | 11.0 | 5.5 |
| Net cash from financing activities | (99.4) | (16.9) | 7.0 | (7.2) | (82.3) | (18.1) | (25.6) | (252.9) | (147.8) | (243.5) | (79.1) | (35.7) | 7.3 | 88.9 | 221.6 | (90.1) | 128.8 | (274.9) | 158.7 | (0.9) | 5.5 |
| Net change in cash | 21.9 | (84.6) | 43.0 | 38.4 | 25.1 | (55.0) | (28.5) | 110.7 | (35.7) | 3.0 | 43.8 | (23.8) | 43.1 | (144.8) | 100.2 | 27.9 | (12.1) | 7.9 | (8.3) | 23.1 | (30.8) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | 107.4 | — | (18.0) | — | 112.1 | 246.6 | 122.8 | 11.7 | 35.8 | (241.4) | (123.7) | 118.1 | (144.4) | 50.4 | (131.3) | 164.1 | (1.8) |
| 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) | — | +50.7% | +130.7% | +372.4% | — | +439.7% | +11.6% | — | — | -87.3% | -24.8% | -212.4% | — | +249.8% | -82.0% | -60.8% | -1,188.2% | -44.1% | +342.8% | +180.8% |
| Depreciation & amortisation | — | -11.0% | -11.0% | -11.0% | -16.5% | -1.6% | +12.8% | -12.8% | -1.6% | -5.9% | -22.5% | +0.2% | -6.8% | -4.6% | +53.9% | +68.2% | +66.1% | +57.3% | -1.2% | +39.7% |
| Net cash from operating activities | — | — | -88.1% | -4.2% | -133.6% | -114.7% | +3,164.1% | +213.4% | — | — | -90.3% | — | -242.1% | -989.2% | -81.3% | -318.1% | — | -97.3% | +392.8% | -7.6% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | — | — | — | — | — | — | -100.0% | — | -100.0% | — | -86.7% | -100.0% | -99.5% | -100.0% | +1,673.6% | -28.3% | +7,464.9% | +105.8% |
| Net cash from investing activities | -196.6% | -100.0% | — | — | — | — | -17,474.0% | — | — | -100.0% | — | -100.0% | -105.5% | — | — | — | -37.3% | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | -2,129.9% | -426.9% | -132.7% | — | -94.3% | — | +60.3% | -921.8% | +2,237.4% | — | +64,469.7% | — | — |
| Net cash from financing activities | — | — | — | — | — | — | — | -2,129.9% | -373.8% | -135.7% | — | -94.3% | — | +39.6% | — | +2,237.4% | — | +69,675.2% | — | — |
| Net change in cash | — | — | -65.3% | — | -1,920.0% | -165.1% | — | -182.9% | — | -56.3% | -185.5% | — | -1,929.0% | — | +20.7% | — | — | -105.8% | -76.0% | -202.6% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | -4.2% | — | -114.7% | — | +213.4% | — | — | -90.1% | — | -579.0% | — | -28.0% | — | — | -140.8% | +31.8% | -104.7% |
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 44
| 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 | — | 111.6 | 77.1 | 69.4 | 164.4 | 74.0 | 33.4 | 14.7 | (109.5) | 13.7 | 29.9 | (33.1) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (147.5) | 61.6 | 40.8 | 63.6 | 82.3 | 39.0 | 78.5 | 65.2 | 190.0 | 87.8 | 91.8 | 103.4 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (147.5) | 6.2 | (6.2) | (0.0) | 21.9 | (15.3) | 15.3 | — | 102.6 | 0.0 | 0.0 | (0.0) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | 7.8 | (0.7) | 15.9 | 6.9 | 0.9 | 9.7 | 11.7 | 23.4 | 33.4 | 44.4 | 42.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | 47.6 | 47.6 | 47.6 | 53.5 | 53.5 | 53.5 | 53.5 | 64.1 | 54.4 | 47.4 | 61.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | 47.6 | 47.6 | 47.6 | 53.5 | 53.5 | 53.5 | 53.5 | 64.1 | 54.4 | 47.4 | 61.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 23.1 | 25.6 | 31.2 | 24.7 | 21.2 | 21.1 | 25.6 | 21.5 | 24.3 | 13.5 | 21.5 | 11.9 |
| Interest Paid - Cash | — | 7.8 | — | 15.9 | — | 0.9 | 9.7 | 11.7 | — | 33.4 | 44.4 | 42.1 |
| Interest & Dividends - Received - Total - Cash Flow | 16.1 | — | 0.7 | — | — | — | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (93.2) | 139.8 | 87.4 | 92.3 | 225.4 | 91.1 | 76.7 | 46.7 | 56.2 | 54.6 | 55.8 | 16.3 |
| Working Capital - Increase/(Decrease) - Cash Flow | 69.9 | (103.7) | (41.8) | 15.1 | (308.3) | (109.1) | 306.8 | 65.5 | 190.4 | 68.2 | (44.1) | 19.5 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (148.6) | (179.5) | (330.7) | (245.8) | (231.5) | 7.7 | 1.6 | (14.2) | 189.5 | (30.9) | 14.5 | (14.3) |
| Inventories - Decrease/(Increase) - Cash Flow | 80.5 | (85.9) | 47.1 | 84.0 | (35.0) | 126.8 | (85.7) | (32.4) | 86.6 | 18.3 | (124.6) | (5.3) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 0.0 | (0.9) | 24.9 | (27.7) | (1.5) | (17.1) | 16.0 | (2.7) | 0.8 | 12.4 | (23.2) | 122.8 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 137.9 | 88.5 | 96.5 | 31.8 | 171.2 | (208.8) | 298.2 | 54.8 | (759.1) | 79.1 | 88.3 | (83.7) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | 74.1 | 120.4 | 172.7 | (211.4) | (17.8) | 76.8 | 59.9 | 672.7 | (10.7) | 1.0 | — |
| Net Cash Flow from Operating Activities | (23.3) | 36.1 | 45.6 | 107.4 | (82.8) | (18.0) | 383.5 | 112.1 | 246.6 | 122.8 | 11.7 | 35.8 |
| Capital Expenditures - Net - Cash Flow | — | — | — | 0.0 | (41.3) | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | — | — | — | 0.0 | (41.3) | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | — | — | — | 0.0 | — | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | — | — | — | 0.0 | — | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Other Investing Cash Flow - Decrease/(Increase) | — | 0.0 | — | — | 4.7 | 15.2 | (19.9) | 0.0 | (0.1) | 0.0 | 0.1 | 0.0 |
| Net Cash Flow from Investing Activities | (44.4) | 0.0 | 0.0 | 0.0 | 46.0 | 15.2 | (19.9) | 0.0 | (0.1) | 0.0 | 0.1 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | — | 7.0 | (7.2) | (82.3) | (18.1) | (25.6) | (252.9) | (147.8) | (245.6) | (76.9) | (35.7) | 7.3 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | 7.0 | (7.2) | (82.3) | (18.1) | (25.6) | (252.9) | (147.8) | (245.6) | (76.9) | (35.7) | 7.3 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | 0.0 | 0.0 | (8.7) | 4.9 | (2.0) | (2.9) | (4.3) | (2.3) | (2.1) | (3.7) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | 591.4 | — | — | — | 325.3 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | 609.5 | — | — | — | 571.0 | — | — | — |
| 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 | — | — | — | — | 8.7 | — | — | — | 4.3 | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | — | 2.2 | (2.2) | — | — |
| Net Cash Flow from Financing Activities | (16.9) | 7.0 | (7.2) | (82.3) | (18.1) | (25.6) | (252.9) | (147.8) | (243.5) | (79.1) | (35.7) | 7.3 |
| Net Change in Cash - Total | (84.6) | 43.0 | 38.4 | 25.1 | (55.0) | (28.5) | 110.7 | (35.7) | 3.0 | 43.8 | (23.8) | 43.1 |
| Net Cash from Continuing Operations | — | 43.0 | 38.4 | 25.1 | (55.0) | (28.5) | 110.7 | (35.7) | 3.0 | 43.8 | (23.8) | 43.1 |
| Net Cash - Beginning Balance | — | 128.1 | 89.8 | 64.7 | 119.6 | 148.1 | 37.5 | 73.1 | 70.1 | 26.3 | 50.2 | 7.1 |
| Net Cash - Ending Balance | 86.6 | 171.2 | 128.1 | 89.8 | 64.7 | 119.6 | 148.1 | 37.5 | 73.1 | 70.1 | 26.3 | 50.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 23.1 | 25.6 | 31.2 | 24.7 | 21.2 | 21.1 | 25.6 | 21.5 | 24.3 | 13.5 | 21.5 | 11.9 |
| Interest Paid - Cash Flow - Supplemental | — | 7.8 | — | 15.9 | — | 0.9 | 9.7 | 11.7 | — | 33.4 | 44.4 | 42.1 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 16.1 | — | 0.7 | — | — | — | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (93.2) | 147.6 | 87.4 | 108.2 | 225.4 | 91.9 | 86.3 | 58.4 | 56.2 | 88.0 | 100.2 | 58.4 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | — | 74.1 | 182.0 | — | (140.7) | 3.9 | 76.8 | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | — | 47.6 | 47.6 | 47.6 | 53.5 | 53.5 | 53.5 | 53.5 | 64.1 | 54.4 | 47.4 | 61.3 |
| Free Cash Flow to Equity | — | 43.0 | 38.4 | 25.1 | (59.7) | (43.7) | 130.5 | (35.7) | 1.0 | 46.0 | (24.0) | 43.1 |
| Free Cash Flow Net of Dividends | — | 36.1 | — | 107.4 | — | (18.0) | 383.5 | 112.1 | 246.6 | 122.8 | 11.7 | 35.8 |
| Free Cash Flow | — | 36.1 | — | 107.4 | — | (18.0) | 383.5 | 112.1 | 246.6 | 122.8 | 11.7 | 35.8 |
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.