Last close · 15 Oct 2026
Rs 9.99 +7.30%
Quarterly · Q2 FY2022 – Q4 FY2026
Pak Agro Packaging Limited(GEM) (GEMPAPL) quarterly cash flow statement
Operating activities generated Rs 207.7 mn of cash in Q4 FY2026 (Apr – Jun 2026), up 1,938.9% on Q4 FY2025. Capital expenditure was Rs 50.5 mn, leaving free cash flow of Rs 157.2 mn. Overall, cash decreased by Rs 5.1 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 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 33.7 | (12.7) | 18.3 | 15.8 | 12.3 | 11.0 | 18.9 | 16.2 | 14.7 | |||||||||||
| Depreciation & amortisation | 69.6 | 20.8 | 16.5 | 25.5 | 6.7 | 18.3 | 15.7 | 15.6 | 15.8 | |||||||||||
| Net cash from operating activities | 117.0 | 207.7 | (91.5) | 59.6 | (58.7) | 10.2 | 12.7 | 76.2 | 9.0 | |||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | (60.4) | (50.5) | (7.5) | (0.6) | (1.8) | (23.4) | (35.3) | (32.5) | (2.6) | |||||||||||
| Net cash from investing activities | (146.3) | (146.4) | (7.5) | 9.4 | (1.8) | (7.0) | (46.7) | (32.5) | (2.6) | |||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | (3.2) | — | — | — | — | — | — | |||||||||||
| Borrowings raised / (repaid) | 29.0 | (55.7) | 176.4 | (80.7) | (11.0) | (5.9) | 20.7 | (16.2) | (19.4) | |||||||||||
| Net cash from financing activities | 13.5 | (66.4) | 73.8 | (53.1) | 59.1 | (1.9) | 16.8 | (10.6) | (21.7) | |||||||||||
| Net change in cash | (15.8) | (5.1) | (25.2) | 15.9 | (1.5) | 1.2 | (17.2) | 33.1 | (15.4) | |||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 56.6 | 157.2 | (99.0) | 59.0 | (60.6) | (13.2) | (22.6) | 43.8 | 6.4 | |||||||||||
| 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 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -214.9% | -3.2% | -2.4% | -16.4% | -76.5% | +146.8% | +58.1% | -6.9% | |||||||||||
| Depreciation & amortisation | +13.9% | +5.6% | +64.1% | -57.3% | +20.9% | +145.8% | +144.3% | +147.3% | |||||||||||
| Net cash from operating activities | +1,938.9% | -818.7% | -21.9% | -754.9% | -92.7% | — | -37.1% | — | |||||||||||
| Investing activities | |||||||||||||||||||
| Capital expenditure | +116.4% | -78.8% | -98.3% | -29.3% | -87.3% | +141.4% | -64.4% | -64.3% | |||||||||||
| Net cash from investing activities | — | — | — | — | — | — | — | -136.4% | |||||||||||
| Financing activities | |||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | |||||||||||
| Borrowings raised / (repaid) | — | +751.0% | — | — | -110.5% | +14.2% | — | -272.3% | |||||||||||
| Net cash from financing activities | — | +339.9% | — | — | -103.3% | -7.6% | — | -324.8% | |||||||||||
| Net change in cash | -516.6% | — | -51.9% | — | -91.6% | — | +8.7% | — | |||||||||||
| Key figures | |||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | +34.8% | -1,052.9% | — | — | +46.2% | — | |||||||||||
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 57
| 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (12.7) | 18.3 | 15.8 | 12.3 | 11.0 | 18.9 | 16.2 | 14.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 30.3 | 16.5 | 18.1 | 6.7 | 18.3 | 15.7 | 15.6 | 15.8 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 5.5 | (0.0) | 0.0 | — | — | 0.0 | (0.0) | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 4.0 | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 20.8 | 16.5 | 25.5 | 6.7 | 18.3 | 15.7 | 15.6 | 15.8 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 20.8 | 16.5 | 25.5 | 6.7 | 18.3 | 15.7 | 15.6 | 15.8 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | (0.0) | (7.4) | — | — | 0.0 | 0.0 | 0.0 |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | — | — | (3.1) | 3.1 | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 17.7 | 34.8 | 37.0 | 15.9 | 29.3 | 34.6 | 31.8 | 30.4 |
| Working Capital - Increase/(Decrease) - Cash Flow | 190.1 | (126.4) | 22.5 | (74.6) | (19.1) | (21.8) | 44.5 | (21.5) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 102.3 | (64.7) | 18.9 | 3.9 | (27.6) | (5.2) | 11.6 | (23.8) |
| Inventories - Decrease/(Increase) - Cash Flow | 83.9 | (42.5) | 6.3 | (76.8) | 21.4 | (14.9) | 40.6 | 2.5 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (1.9) | (0.1) | 6.7 | (4.6) | (0.8) | (3.1) | 4.0 | 0.0 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (6.4) | (4.4) | (13.4) | (0.0) | (5.2) | (3.4) | (4.3) | (2.6) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 12.1 | (14.6) | 4.0 | 2.9 | (6.8) | 4.8 | (7.4) | 2.4 |
| Net Cash Flow from Operating Activities | 207.7 | (91.5) | 59.6 | (58.7) | 10.2 | 12.7 | 76.2 | 9.0 |
| Capital Expenditures - Net - Cash Flow | 40.5 | 7.5 | (9.4) | 1.8 | 6.2 | 35.3 | 32.5 | 2.6 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 40.5 | 7.5 | (9.4) | 1.8 | 6.2 | 35.3 | 32.5 | 2.6 |
| Property, Plant & Equipment - Purchased - Cash Flow | 50.5 | 7.5 | 0.6 | 1.8 | 23.4 | 35.3 | 32.5 | 2.6 |
| Property, Plant & Equipment Sold - Cash Flow | 10.0 | 0.0 | 10.0 | 0.0 | 17.1 | — | — | 0.0 |
| Capital Expenditures - Total | 50.5 | 7.5 | 0.6 | 1.8 | 23.4 | 35.3 | 32.5 | 2.6 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | 0.0 | — | — | — | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | 0.0 | — | — | — | 0.0 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | 0.0 | — | — | — | 0.0 |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | (105.8) | 0.0 | 0.0 | 0.0 | (0.8) | (11.4) | (0.0) | 0.0 |
| Net Cash Flow from Investing Activities | (146.4) | (7.5) | 9.4 | (1.8) | (7.0) | (46.7) | (32.5) | (2.6) |
| Dividends Paid - Cash - Total - Cash Flow | — | 3.2 | — | — | — | — | — | — |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Repurchased/Retired - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (55.7) | 176.4 | (80.7) | (11.0) | (5.9) | 20.7 | (16.2) | (19.4) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (22.1) | 102.1 | (74.5) | (4.5) | (1.0) | (16.7) | (12.9) | (16.1) |
| Debt - Issued - Short-Term - Cash Flow | 80.0 | 102.1 | — | — | — | — | — | — |
| Debt - Reduced - Short-Term - Cash Flow | 102.1 | — | 74.5 | 4.5 | 1.0 | 16.7 | 12.9 | 16.1 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (33.5) | 74.3 | (6.2) | (6.5) | (4.9) | 37.4 | (3.2) | (3.2) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | 16.1 | (3.4) | (6.2) | (6.5) | — | — | (3.2) | (3.2) |
| Debt - Issued - Long-Term - Cash Flow | 16.1 | 77.7 | — | — | — | 37.4 | — | — |
| Lease liabilities - Issued - Cash flow | 16.1 | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 49.6 | 3.4 | 6.2 | 6.5 | — | — | 3.2 | 3.2 |
| 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 | — | 3.4 | 6.2 | 6.5 | — | — | 3.2 | 3.2 |
| Other Financing Cash Flow - Increase/(Decrease) | (10.8) | (99.4) | 27.6 | 70.1 | 3.9 | (3.9) | 5.5 | (2.3) |
| Net Cash Flow from Financing Activities | (66.4) | 73.8 | (53.1) | 59.1 | (1.9) | 16.8 | (10.6) | (21.7) |
| Net Change in Cash - Total | (5.1) | (25.2) | 15.9 | (1.5) | 1.2 | (17.2) | 33.1 | (15.4) |
| Net Cash from Continuing Operations | (5.1) | (25.2) | 15.9 | (1.5) | 1.2 | (17.2) | 33.1 | (15.4) |
| Net Cash - Beginning Balance | 9.6 | 34.8 | 18.9 | 20.3 | 19.1 | 36.3 | 3.2 | 18.5 |
| Net Cash - Ending Balance | 4.6 | 9.6 | 34.8 | 18.9 | 20.3 | 19.1 | 36.3 | 3.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | — | — | (3.1) | 3.1 | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | 17.7 | 34.8 | 37.0 | 15.9 | 29.3 | 34.6 | 31.8 | 30.4 |
| Common Stock Buyback - Net | — | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 20.8 | 16.5 | 25.5 | 6.7 | 18.3 | 15.7 | 15.6 | 15.8 |
| Free Cash Flow to Equity | 111.5 | 77.4 | (11.7) | (71.6) | (1.9) | (1.8) | 27.6 | (13.0) |
| Free Cash Flow Net of Dividends | 157.2 | (102.2) | 59.0 | (60.6) | (13.2) | (22.6) | 43.8 | 6.4 |
| Free Cash Flow | 157.2 | (99.0) | 59.0 | (60.6) | (13.2) | (22.6) | 43.8 | 6.4 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.