Last close · 14 Oct 2026
Rs 43.33 0.00%
Annual · FY2024 – FY2026
The Pakistan Credit Rating Agency Ltd (GEMPACRA) cash flow statement
Operating activities generated Rs 103.7 mn of cash in FY2026 (Jul 2025 – Jun 2026), down 27.1% on FY2025, 47% of the starting profit. Capital expenditure was Rs 5.3 mn, leaving free cash flow of Rs 98.4 mn. Overall, cash decreased by Rs 8.2 mn.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 |
|---|---|---|---|
| Operating activities | |||
| Profit (cash-flow starting line, as reported) | 220.0 | 165.4 | 153.5 |
| Depreciation & amortisation | 17.2 | 16.5 | 13.9 |
| Net cash from operating activities | 103.7 | 142.2 | 98.0 |
| Investing activities | |||
| Capital expenditure | (5.3) | (1.6) | (3.9) |
| Net cash from investing activities | (102.6) | 37.5 | (4.4) |
| Financing activities | |||
| Borrowings raised / (repaid) | (9.3) | (8.6) | 22.0 |
| Net cash from financing activities | (9.3) | (106.3) | (123.0) |
| Net change in cash | (8.2) | 73.4 | (29.4) |
| Key figures | |||
| Free cash flow (operating cash flow − capex) | 98.4 | 140.6 | 94.1 |
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 |
|---|---|---|---|
| Operating activities | |||
| Profit (cash-flow starting line, as reported) | +33.0% | +7.8% | — |
| Depreciation & amortisation | +4.0% | +18.6% | — |
| Net cash from operating activities | -27.1% | +45.1% | — |
| Investing activities | |||
| Capital expenditure | +232.8% | -59.1% | — |
| Net cash from investing activities | -373.7% | — | — |
| Financing activities | |||
| Borrowings raised / (repaid) | — | -139.4% | — |
| Net cash from financing activities | — | — | — |
| Net change in cash | -111.2% | — | — |
| Key figures | |||
| Free cash flow (operating cash flow − capex) | -30.0% | +49.4% | — |
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. Updated 16 Oct 2026.
All reported line items 52
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 |
|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 220.0 | 165.4 | 153.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (2.9) | 15.1 | 16.7 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (10.4) | 5.4 | 12.2 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 1.3 | 4.4 | 3.9 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (3.5) | (9.4) | (6.5) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 17.2 | 16.5 | 13.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 15.9 | 14.1 | 12.0 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 1.3 | 2.5 | 1.9 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (7.5) | (1.8) | (6.8) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 89.8 | 54.6 | 55.3 |
| Interest Paid - Cash | — | 0.0 | 2.3 |
| Interest & Dividends - Received - Total - Cash Flow | 13.3 | 11.7 | 19.9 |
| Cash Flow from Operating Activities before Changes in Working Capital | 140.6 | 137.6 | 132.5 |
| Working Capital - Increase/(Decrease) - Cash Flow | (36.9) | 4.6 | (34.5) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (3.1) | (24.8) | (4.6) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.6) | 0.4 | (1.3) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (3.8) | 10.4 | (27.3) |
| Accounts Payable - Increase/(Decrease) - Cash Flow | (29.4) | 18.7 | (1.2) |
| Net Cash Flow from Operating Activities | 103.7 | 142.2 | 98.0 |
| Capital Expenditures - Net - Cash Flow | 5.3 | 1.6 | 3.8 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 5.3 | 1.6 | 1.9 |
| Property, Plant & Equipment - Purchased - Cash Flow | 5.3 | 1.6 | 2.0 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.1 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 0.0 | 0.0 | 1.9 |
| Intangible Assets - Purchased/Acquired - Cash Flow | 0.0 | 0.0 | 1.9 |
| Capital Expenditures - Total | 5.3 | 1.6 | 3.9 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (97.3) | 39.0 | (0.6) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (97.3) | 39.0 | (0.6) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | 39.0 | 5.2 |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | 0.0 | 5.7 |
| Net Cash Flow from Investing Activities | (102.6) | 37.5 | (4.4) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (9.3) | (8.6) | 22.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (9.3) | (8.6) | 22.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (9.3) | (8.6) | (8.0) |
| Debt - Issued - Long-Term - Cash Flow | — | 0.0 | 30.0 |
| Debt - Reduced - Long-Term - Cash Flow | 9.3 | 8.6 | 8.0 |
| 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 | 9.3 | 8.6 | 8.0 |
| Other Financing Cash Flow - Increase/(Decrease) | — | (97.6) | (145.0) |
| Net Cash Flow from Financing Activities | (9.3) | (106.3) | (123.0) |
| Net Change in Cash - Total | (8.2) | 73.4 | (29.4) |
| Net Cash from Continuing Operations | (8.2) | 73.4 | (29.4) |
| Net Cash - Beginning Balance | 128.3 | 54.9 | 84.3 |
| Net Cash - Ending Balance | 120.1 | 128.3 | 54.9 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 89.8 | 54.6 | 55.3 |
| Interest Paid - Cash Flow - Supplemental | — | 0.0 | 2.3 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 13.3 | 11.7 | 19.9 |
| CF from Optg Activities before Change in WC & Int Payments | 140.6 | 137.6 | 134.9 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | (3.8) | 10.4 | (27.3) |
| Depreciation, Depletion & Amortization - Cash Flow | 17.2 | 16.5 | 13.9 |
| Free Cash Flow to Equity | 89.1 | 132.0 | 116.2 |
| Free Cash Flow Net of Dividends | 98.4 | 140.6 | 94.1 |
| Free Cash Flow | 98.4 | 140.6 | 94.1 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.