Last close · 16 Oct 2026
Rs 7.70 -2.53%
Quarterly · Q1 FY2023 – Q4 FY2026
Gulshan Spinning Mills Limited (GSPM) quarterly cash flow statement
Operating activities generated -Rs 1.0 mn of cash in Q4 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 0, leaving free cash flow of -Rs 1.0 mn. Overall, cash increased by Rs 744,509.
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||
| Profit (cash-flow starting line, as reported) | (44.4) | (34.3) | (3.3) | (3.3) | (3.4) | (0.7) | (4.8) | (2.4) | (0.1) | (31.3) | (3.6) | 23.6 | (2.6) | (24.7) | (2.6) | (3.2) | (3.2) |
| Depreciation & amortisation | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 |
| Net cash from operating activities | (12.9) | (1.0) | (3.9) | (4.1) | (3.8) | (0.9) | (4.6) | (1.6) | (1.2) | (4.4) | (3.4) | (2.5) | (2.5) | (5.0) | (2.7) | (3.6) | (2.9) |
| Investing activities | |||||||||||||||||
| Capital expenditure | (0.2) | 0.0 | 0.0 | 0.0 | (0.2) | 0.0 | 0.0 | (1.0) | — | — | — | — | — | — | — | — | — |
| Net cash from investing activities | (0.2) | 0.0 | 0.0 | 0.0 | (0.2) | 0.0 | 0.0 | (1.0) | — | 270.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | — | — |
| Financing activities | |||||||||||||||||
| Borrowings raised / (repaid) | 13.5 | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | 4.3 | 2.6 | 5.5 | — | 4.7 | 2.7 | 3.6 | 1.6 |
| Net cash from financing activities | 13.5 | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | (265.7) | 2.6 | 5.5 | — | 4.7 | 2.7 | 3.6 | 1.6 |
| Net change in cash | 0.4 | 0.7 | (0.2) | (0.0) | (0.1) | 0.1 | (0.6) | (0.3) | 0.0 | (0.1) | (0.7) | 3.0 | (2.5) | (0.3) | (0.0) | 0.0 | (1.3) |
| Key figures | |||||||||||||||||
| Free cash flow (operating cash flow − capex) | (13.1) | (1.0) | (3.9) | (4.1) | (4.0) | (0.9) | (4.6) | (2.6) | — | — | — | — | — | — | — | — | — |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | — | — | — | -110.2% | — | — | — | — | — | — | — | — | — |
| Depreciation & amortisation | +14.5% | +16.1% | +15.4% | — | -91.2% | -91.3% | -91.2% | — | -12.8% | -12.8% | -12.8% | -12.8% | — | — | — | — |
| Net cash from operating activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investing activities | ||||||||||||||||
| Capital expenditure | — | — | -100.0% | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net cash from investing activities | — | — | — | — | -100.0% | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||
| Borrowings raised / (repaid) | +86.6% | -7.1% | +73.4% | +228.4% | -77.9% | +54.2% | -57.0% | — | -8.6% | -1.7% | +53.6% | — | — | — | — | — |
| Net cash from financing activities | +86.6% | -7.1% | +73.4% | +228.4% | — | +54.2% | -57.0% | — | -5,774.7% | -1.7% | +53.6% | — | — | — | — | — |
| Net change in cash | +801.8% | — | — | -1,024.4% | — | — | -109.3% | — | — | — | +26,800.5% | — | — | — | — | — |
| Key figures | ||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
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 41
| 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 | (34.3) | (3.3) | (3.3) | (3.4) | (0.7) | (4.8) | (2.4) | (0.1) | (31.3) | (3.6) | 23.6 | (2.6) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 0.2 | (0.0) | (0.0) | 0.0 | 5.7 | (5.9) | (4.3) | 4.2 | 27.5 | (0.2) | (26.0) | 0.1 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.0) | (0.0) | (0.0) | — | (0.1) | (0.1) | (4.3) | 4.2 | (3.2) | 25.8 | (26.1) | (0.0) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.2 | (0.0) | 0.0 | (0.0) | 5.8 | (5.8) | (0.0) | (0.0) | (0.0) | 0.0 | (0.0) | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 26.3 | (26.0) | 0.1 | 0.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.1 | 0.1 | 0.1 | 0.1 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | 26.1 | (26.1) | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | 4.5 | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | — | — | — | 0.1 | — | — | — | 0.0 | — | — | — |
| Interest Paid - Cash | 0.2 | — | 0.0 | — | 5.8 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Interest & Dividends - Received - Total - Cash Flow | 0.0 | 0.0 | — | 0.0 | — | 5.8 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (34.3) | (3.3) | (3.4) | (3.4) | (0.9) | (4.9) | (6.7) | 4.1 | (3.7) | (3.8) | (2.4) | (2.5) |
| Working Capital - Increase/(Decrease) - Cash Flow | 33.3 | (0.6) | (0.8) | (0.4) | 0.0 | 0.3 | 5.1 | (5.2) | (0.6) | 0.5 | (0.1) | (0.0) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 23.7 | 1.0 | (0.6) | (0.4) | (0.2) | 0.2 | 5.4 | (5.2) | (0.0) | (0.5) | 0.0 | (0.0) |
| Other Assets - Decrease/(Increase) - Cash Flow | 1.5 | (1.5) | — | — | — | — | — | — | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.3 | (0.1) | (0.2) | — | 0.2 | 0.1 | (0.3) | — | (0.6) | 0.9 | (0.1) | — |
| Taxes Payable - Increase/(Decrease) - Cash Flow | 7.8 | — | — | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Operating Activities | (1.0) | (3.9) | (4.1) | (3.8) | (0.9) | (4.6) | (1.6) | (1.2) | (4.4) | (3.4) | (2.5) | (2.5) |
| Capital Expenditures - Net - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.0 | — | (270.0) | — | — | 0.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.0 | — | (270.0) | — | — | 0.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.0 | — | — | — | — | — |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — | — | — | — | 270.0 | — | — | 0.0 |
| Capital Expenditures - Total | 0.0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.0 | — | — | — | — | — |
| Net Cash Flow from Investing Activities | 0.0 | 0.0 | 0.0 | (0.2) | 0.0 | 0.0 | (1.0) | — | 270.0 | 0.0 | 0.0 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | 4.3 | 2.6 | 5.5 | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | 4.3 | 2.6 | 5.5 | — |
| Debt - Issued - Short-Term - Cash Flow | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | 4.3 | 2.6 | 5.5 | — |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | — | — | — | — | — | — | — | (270.0) | — | — | — |
| Net Cash Flow from Financing Activities | 1.8 | 3.8 | 4.1 | 3.9 | 0.9 | 4.1 | 2.4 | 1.2 | (265.7) | 2.6 | 5.5 | — |
| Net Change in Cash - Total | 0.7 | (0.2) | (0.0) | (0.1) | 0.1 | (0.6) | (0.3) | 0.0 | (0.1) | (0.7) | 3.0 | (2.5) |
| Net Cash from Continuing Operations | 0.7 | (0.2) | (0.0) | (0.1) | 0.1 | (0.6) | (0.3) | 0.0 | (0.1) | (0.7) | 3.0 | (2.5) |
| Net Cash - Beginning Balance | 16.0 | 16.1 | 16.1 | 16.3 | 16.2 | 16.7 | 17.0 | 17.0 | 17.1 | 17.8 | 14.8 | 17.4 |
| Net Cash - Ending Balance | 16.7 | 16.0 | 16.1 | 16.1 | 16.3 | 16.2 | 16.7 | 17.0 | 17.0 | 17.1 | 17.8 | 14.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | — | — | — | 0.1 | — | — | — | 0.0 | — | — | — |
| Interest Paid - Cash Flow - Supplemental | 0.2 | — | 0.0 | — | 5.8 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.0 | 0.0 | — | 0.0 | — | 5.8 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — |
| CF from Optg Activities before Change in WC & Int Payments | (34.1) | (3.3) | (3.4) | (3.4) | 4.9 | (4.9) | (6.7) | 4.1 | (3.7) | (3.8) | (2.4) | (2.5) |
| Depreciation, Depletion & Amortization - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.1 | 0.1 | 0.1 | 0.1 |
| Free Cash Flow to Equity | 0.7 | (0.2) | (0.0) | (0.1) | 0.1 | (0.6) | (0.3) | 0.0 | 269.9 | (0.7) | 3.0 | (2.5) |
| Free Cash Flow Net of Dividends | (1.0) | (3.9) | (4.1) | (4.0) | (0.9) | (4.6) | (2.6) | — | (4.4) | — | — | (2.5) |
| Free Cash Flow | (1.0) | (3.9) | (4.1) | (4.0) | (0.9) | (4.6) | (2.6) | — | (4.4) | — | — | (2.5) |
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.