Last close · 16 Oct 2026
Rs 25.14 -6.51%
Annual · FY2017 – FY2026
Hala Enterprises Limited (HAEL) cash flow statement
Operating activities generated Rs 7.4 mn of cash in FY2026 (Jul 2025 – Jun 2026), 30% of the starting profit. Capital expenditure was Rs 136.5 mn, leaving free cash flow of -Rs 129.1 mn. Overall, cash increased by Rs 965,071.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 * Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Profit (cash-flow starting line, as reported) | 24.2 | 19.8 | (42.2) | 25.2 | 17.6 | 10.6 | 8.2 | 12.0 | 8.5 | 4.5 |
| Depreciation & amortisation | 21.0 | 12.4 | 12.7 | 13.5 | 7.1 | 7.5 | 6.1 | 4.3 | 4.7 | 3.5 |
| Net cash from operating activities | 7.4 | (102.9) | (28.7) | 7.2 | 31.6 | (2.7) | (31.3) | (11.5) | 4.8 | (11.5) |
| Investing activities | ||||||||||
| Capital expenditure | (136.5) | (31.6) | (11.8) | (10.5) | (4.2) | (21.5) | (12.6) | (6.5) | (2.0) | (14.4) |
| Net cash from investing activities | (136.5) | (31.3) | (9.6) | (10.8) | (3.4) | (15.0) | (0.6) | (4.3) | (0.3) | 4.6 |
| Financing activities | ||||||||||
| Borrowings raised / (repaid) | 12.1 | 11.2 | 39.5 | (6.0) | (19.9) | 18.4 | 30.8 | 15.7 | (5.0) | 7.2 |
| Net cash from financing activities | 130.1 | 131.2 | 39.5 | (6.0) | (19.9) | 18.4 | 30.8 | 15.7 | (5.0) | 7.2 |
| Net change in cash | 1.0 | (0.9) | 1.6 | (8.4) | 8.3 | 0.7 | (1.1) | (0.1) | (0.5) | 0.3 |
| Key figures | ||||||||||
| Free cash flow (operating cash flow − capex) | (129.1) | (134.4) | (40.5) | (3.3) | 27.4 | (24.2) | (43.9) | (18.0) | 2.8 | (25.9) |
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 * Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Profit (cash-flow starting line, as reported) | +22.5% | — | -267.4% | +43.3% | +66.8% | +29.4% | -31.8% | +40.1% | +89.5% | — |
| Depreciation & amortisation | +69.1% | -2.2% | -6.0% | +89.1% | -4.2% | +21.8% | +42.2% | -7.5% | +33.6% | — |
| Net cash from operating activities | — | — | -497.3% | -77.1% | — | — | — | -340.7% | — | — |
| Investing activities | ||||||||||
| Capital expenditure | +332.2% | +167.5% | +12.4% | +152.1% | -80.6% | +70.1% | +93.2% | +234.8% | -86.5% | — |
| Net cash from investing activities | — | — | — | — | — | — | — | — | -106.3% | — |
| Financing activities | ||||||||||
| Borrowings raised / (repaid) | +8.0% | -71.8% | — | — | -208.3% | -40.4% | +96.4% | — | -168.9% | — |
| Net cash from financing activities | -0.8% | +232.0% | — | — | -208.3% | -40.4% | +96.4% | — | -168.9% | — |
| Net change in cash | — | -153.9% | — | -200.5% | +1,042.6% | — | — | — | -263.3% | — |
| Key figures | ||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | -112.0% | — | — | — | -736.8% | — | — |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 49
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 24.2 | 19.8 | (42.2) | 25.2 | 17.6 | 10.6 | 8.2 | 12.0 | 8.5 | 4.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 40.0 | 36.3 | 40.8 | 30.1 | 15.8 | 12.0 | 11.3 | 12.3 | 9.6 | 8.9 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.4) | (2.6) | (4.2) | (3.9) | (2.6) | (5.4) | (4.3) | (0.6) | (1.8) | (0.2) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 19.4 | 26.5 | 33.3 | 20.0 | 11.0 | 10.3 | 9.5 | 8.6 | 6.9 | 5.8 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 21.0 | 12.4 | 12.7 | 13.5 | 7.1 | 7.5 | 6.1 | 4.3 | 4.7 | 3.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 21.0 | 12.4 | 12.7 | 13.5 | 7.1 | 7.5 | 6.1 | 4.3 | 4.7 | 3.5 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | — | (1.0) | 0.6 | 0.3 | (0.4) | (0.1) | 0.0 | (0.2) | (0.2) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 17.9 | 9.7 | 4.5 | 6.5 | 5.7 | 4.0 | 3.6 | 4.0 | 3.5 | 2.8 |
| Interest Paid - Cash | 18.5 | 30.0 | 32.3 | 17.8 | 11.0 | 9.2 | 9.5 | 10.1 | 9.3 | 10.7 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | 0.1 | 0.1 | 0.1 | 0.0 | 0.2 | 0.2 | 0.5 | 0.7 |
| Cash Flow from Operating Activities before Changes in Working Capital | 27.9 | 16.4 | (38.1) | 31.2 | 16.7 | 9.3 | 6.5 | 10.5 | 5.9 | 0.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | (20.5) | (119.2) | 9.4 | (24.0) | 14.9 | (12.0) | (37.8) | (22.0) | (1.1) | (12.2) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (37.5) | (69.9) | (6.9) | (9.6) | (1.4) | 3.0 | (27.8) | (11.9) | 5.6 | (6.9) |
| Inventories - Decrease/(Increase) - Cash Flow | (43.0) | (21.4) | (3.3) | (5.7) | 0.5 | 4.1 | (2.6) | 2.1 | 9.1 | (5.2) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (30.2) | (16.3) | 0.5 | (5.3) | 1.7 | (7.6) | (2.0) | (1.3) | (9.3) | (9.7) |
| Other Assets - Decrease/(Increase) - Cash Flow | 0.0 | 7.1 | 3.5 | 4.5 | (1.3) | (2.5) | (2.2) | 0.6 | 0.4 | 2.8 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 59.8 | (9.3) | 11.8 | 1.0 | 0.6 | 0.9 | (3.8) | (3.0) | (3.3) | 10.4 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 30.4 | (9.5) | 3.8 | (8.9) | 14.8 | (9.9) | 0.6 | (8.5) | (3.6) | (3.7) |
| Net Cash Flow from Operating Activities | 7.4 | (102.9) | (28.7) | 7.2 | 31.6 | (2.7) | (31.3) | (11.5) | 4.8 | (11.5) |
| Capital Expenditures - Net - Cash Flow | 136.5 | 31.6 | 8.9 | 10.2 | 3.4 | 15.0 | 0.6 | 6.5 | 0.3 | 13.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 136.5 | 31.6 | 8.9 | 10.2 | 3.4 | 15.0 | 0.6 | 6.5 | 0.3 | 13.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 136.5 | 31.6 | 11.8 | 10.5 | 4.2 | 21.5 | 12.6 | 6.5 | 2.0 | 14.4 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | 2.9 | 0.3 | 0.8 | 6.5 | 12.0 | 0.0 | 1.7 | 1.0 |
| Capital Expenditures - Total | 136.5 | 31.6 | 11.8 | 10.5 | 4.2 | 21.5 | 12.6 | 6.5 | 2.0 | 14.4 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | 0.0 | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | — | — | — | 0.0 | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | — | — | 0.0 | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | 0.2 | (0.7) | (0.6) | — | — | 0.0 | 2.2 | — | 18.0 |
| Net Cash Flow from Investing Activities | (136.5) | (31.3) | (9.6) | (10.8) | (3.4) | (15.0) | (0.6) | (4.3) | (0.3) | 4.6 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 12.1 | 11.2 | 39.5 | (6.0) | (19.9) | 18.4 | 30.8 | 15.7 | (5.0) | 7.2 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 13.4 | 13.2 | 41.6 | (0.7) | (11.7) | 11.2 | 16.5 | 15.7 | (5.0) | 7.2 |
| Debt - Issued - Short-Term - Cash Flow | 13.4 | 13.2 | 41.6 | — | — | 11.2 | 16.5 | 15.7 | — | 7.2 |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | 0.7 | 11.7 | — | — | — | 5.0 | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1.3) | (2.0) | (2.1) | (5.2) | (8.2) | 7.2 | 14.3 | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 118.0 | 120.0 | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 130.1 | 131.2 | 39.5 | (6.0) | (19.9) | 18.4 | 30.8 | 15.7 | (5.0) | 7.2 |
| Foreign Exchange Effects - Cash Flow | 0.0 | 2.2 | 0.4 | 1.2 | — | — | — | — | — | — |
| Net Change in Cash - Total | 1.0 | (0.9) | 1.6 | (8.4) | 8.3 | 0.7 | (1.1) | (0.1) | (0.5) | 0.3 |
| Net Cash from Continuing Operations | — | (0.9) | 1.6 | (8.4) | 8.3 | 0.7 | (1.1) | (0.1) | (0.5) | 0.3 |
| Net Cash - Beginning Balance | 3.1 | 4.0 | 2.4 | 10.7 | 2.4 | 1.7 | 2.7 | 2.8 | 3.3 | 3.0 |
| Net Cash - Ending Balance | 4.1 | 3.1 | 4.0 | 2.4 | 10.7 | 2.4 | 1.7 | 2.7 | 2.8 | 3.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 17.9 | 9.7 | 4.5 | 6.5 | 5.7 | 4.0 | 3.6 | 4.0 | 3.5 | 2.8 |
| Interest Paid - Cash Flow - Supplemental | 18.5 | 30.0 | 32.3 | 17.8 | 11.0 | 9.2 | 9.5 | 10.1 | 9.3 | 10.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | 0.1 | 0.1 | 0.1 | 0.0 | 0.2 | 0.2 | 0.5 | 0.7 |
| CF from Optg Activities before Change in WC & Int Payments | 46.3 | 46.4 | (5.8) | 49.0 | 27.7 | 18.5 | 16.0 | 20.5 | 15.1 | 11.3 |
| Depreciation, Depletion & Amortization - Cash Flow | 21.0 | 12.4 | 12.7 | 13.5 | 7.1 | 7.5 | 6.1 | 4.3 | 4.7 | 3.5 |
| Free Cash Flow to Equity | (117.0) | (123.3) | 1.9 | (8.9) | 8.3 | 0.7 | (1.1) | (2.3) | (0.5) | (17.7) |
| Free Cash Flow Net of Dividends | (129.1) | (134.4) | (40.5) | (3.3) | 27.4 | (24.2) | (43.9) | (18.0) | 2.8 | (25.9) |
| Free Cash Flow | (129.1) | (134.4) | (40.5) | (3.3) | 27.4 | (24.2) | (43.9) | (18.0) | 2.8 | (25.9) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.