Last close · 16 Oct 2026
Rs 12.39 +0.32%
Quarterly · Q3 FY2021 – Q2 FY2026
JS Bank Limited (JSBL) quarterly cash flow statement
Operating activities generated Rs 86.7 bn of cash in Q2 FY2026 (Apr – Jun 2026), down 59.5% on Q2 FY2025. Capital expenditure was Rs 1.1 bn. Overall, cash increased by Rs 33.1 bn.
| Rs bn | TTM to Jun 2026 | Q2 FY2026 Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | 20.8 | 86.7 | 36.0 | (34.5) | (67.3) | 214.1 | (26.8) | (16.7) | (87.9) |
| Capital expenditure | (6.1) | (1.1) | (1.2) | (1.5) | (2.3) | (8.1) | (1.9) | (2.4) | (2.2) |
| Net cash from investing activities | 24.8 | (13.0) | (114.4) | 116.8 | 35.5 | (148.3) | 20.1 | 2.4 | 47.4 |
| Net cash from financing activities | (21.4) | (40.1) | 44.5 | (56.0) | 30.1 | (78.0) | 24.5 | 7.8 | 31.3 |
| Net change in cash | 23.9 | 33.1 | (34.0) | 26.4 | (1.6) | (12.4) | 17.8 | (6.5) | (9.1) |
| Rs mn | Q2 FY2026 Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | -59.5% | — | — | — | +34.4% | — | -150.1% | -185.9% |
| Capital expenditure | -86.8% | -38.5% | -37.8% | +4.2% | +248.7% | -18.9% | +14.3% | +68.7% |
| Net cash from investing activities | — | -669.4% | +4,761.1% | -25.3% | — | — | — | — |
| Net cash from financing activities | — | +81.6% | -820.2% | -3.9% | — | -64.6% | — | — |
| Net change in cash | — | -290.4% | — | — | -154.3% | — | -184.5% | -122.5% |
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 67
| Rs bn | Q2 FY2026 Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 7.2 | 3.4 | 4.1 | 3.3 | 4.4 | 7.5 | 6.0 | 5.9 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (17.6) | (12.7) | (13.9) | (12.0) | (12.2) | (14.1) | (13.8) | (13.8) |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (0.1) | 0.1 | (0.0) | (0.3) | (0.0) | (0.1) | (0.4) | 0.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (17.6) | (14.7) | (16.9) | (14.5) | (15.6) | (16.2) | (18.9) | (18.6) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 2.4 | 2.3 | 2.5 | 2.1 | 2.0 | 1.9 | 1.9 | 1.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 2.0 | 2.0 | 2.2 | 1.8 | 1.8 | 1.6 | 1.5 | 1.5 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.3 | 0.3 | 0.3 | 0.3 | 0.2 | 0.2 | 0.3 | 0.2 |
| Loan Loss Provision including Impairment - Increase/(Decrease) - Cash Flow | (2.1) | (0.5) | 0.6 | 0.1 | 2.0 | 0.3 | 3.2 | 3.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) |
| Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (0.1) | 0.1 | (0.0) | 0.6 | (0.7) | 0.0 | 0.6 | 0.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 2.7 | 3.0 | 6.9 | 3.6 | 1.0 | 8.4 | 9.2 | 4.6 |
| Investment Securities - Gain/(Loss) - Cash Flow | — | — | — | — | — | — | 0.0 | — |
| Interest Paid - Cash | 19.3 | 16.6 | 20.3 | 16.6 | 25.4 | 24.5 | 37.1 | 36.7 |
| Interest & Dividends - Received - Total - Cash Flow | 39.5 | 28.2 | 43.3 | 26.1 | 43.6 | 41.1 | 69.5 | 50.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 7.2 | (0.7) | 6.2 | (2.9) | 9.4 | 1.5 | 15.4 | 1.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | 79.5 | 36.7 | (40.7) | (64.5) | 204.6 | (28.3) | (32.1) | (88.9) |
| Other Assets - Decrease/(Increase) - Cash Flow | (7.3) | 1.2 | 32.4 | (21.4) | 82.4 | (95.7) | 1.5 | 30.6 |
| Lending & Deposits - Due from Banks - Long-Term - Decrease/(Increase) - Cash Flow | (42.9) | 17.9 | (27.8) | (1.2) | (8.8) | 3.3 | 37.0 | (28.6) |
| Loans - Customer - Decrease/(Increase) - Cash Flow | (27.6) | 38.0 | (98.1) | (7.7) | 38.0 | 44.4 | (95.4) | (51.0) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 8.3 | (6.3) | 12.7 | 1.6 | 6.3 | (6.6) | 12.4 | (2.7) |
| Deposits - Increase/(Decrease) - Total - Cash Flow | 149.0 | (14.1) | 40.2 | (35.8) | 86.8 | 26.4 | 12.4 | (37.2) |
| Net Cash Flow from Operating Activities | 86.7 | 36.0 | (34.5) | (67.3) | 214.1 | (26.8) | (16.7) | (87.9) |
| Capital Expenditures - Net - Cash Flow | 1.0 | 1.1 | 0.6 | 2.2 | 8.1 | 1.9 | 2.4 | 2.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 1.0 | 0.3 | 0.7 | 1.6 | 7.9 | 1.4 | 1.6 | 1.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 1.1 | 0.4 | 1.5 | 1.6 | 7.9 | 1.4 | 1.7 | 1.5 |
| Property, Plant & Equipment Sold - Cash Flow | 0.1 | 0.0 | 0.8 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | (0.0) | 0.8 | (0.1) | 0.7 | 0.2 | 0.5 | 0.7 | 0.7 |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | 0.8 | — | 0.7 | 0.2 | 0.5 | 0.7 | 0.7 |
| Intangible Assets - Net - Cash Flow | (0.0) | — | (0.1) | — | — | — | — | — |
| Capital Expenditures - Total | 1.1 | 1.2 | 1.5 | 2.3 | 8.1 | 1.9 | 2.4 | 2.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (12.6) | (113.3) | 116.4 | 38.2 | (140.9) | 22.0 | 5.7 | 49.6 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (12.6) | (113.3) | 116.4 | 38.2 | (140.9) | 22.0 | 5.7 | 49.6 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | — | — | — | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | 0.6 | 0.0 | 0.9 | (0.5) | 0.7 | 0.0 | (1.0) | 0.0 |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | 0.0 | 0.1 | (0.0) | 0.0 | 0.0 | 0.0 | (0.0) |
| Net Cash Flow from Investing Activities | (13.0) | (114.4) | 116.8 | 35.5 | (148.3) | 20.1 | 2.4 | 47.4 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | 0.0 | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | 0.0 | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | 0.0 | — |
| Minority Interests & Joint Ventures - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | 0.0 | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (40.1) | 44.9 | (56.0) | 30.5 | (78.0) | 24.9 | 7.8 | 31.8 |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | (42.7) | 46.0 | (53.2) | 31.2 | (78.1) | 25.8 | 8.8 | 33.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 2.6 | (1.2) | (2.8) | (0.7) | 0.0 | (1.0) | (1.1) | (1.2) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (1.0) | (1.1) | (2.8) | (0.7) | 0.0 | (1.0) | (1.1) | (1.2) |
| Debt - Issued - Long-Term - Cash Flow | 3.6 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | 0.0 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 1.0 | 1.2 | 2.8 | 0.7 | — | 1.0 | 1.1 | 1.2 |
| 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 | 1.0 | 1.1 | 2.8 | 0.7 | — | 1.0 | 1.1 | 1.2 |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | (0.3) | 0.0 | (0.4) | 0.0 | (0.3) | 0.0 | (0.4) |
| Net Cash Flow from Financing Activities | (40.1) | 44.5 | (56.0) | 30.1 | (78.0) | 24.5 | 7.8 | 31.3 |
| Foreign Exchange Effects - Cash Flow | (0.5) | — | 0.1 | 0.1 | (0.2) | — | — | (0.0) |
| Net Change in Cash - Total | 33.1 | (34.0) | 26.4 | (1.6) | (12.4) | 17.8 | (6.5) | (9.1) |
| Net Cash from Continuing Operations | 33.1 | (34.0) | 26.4 | (1.6) | (12.4) | 17.8 | (6.5) | (9.1) |
| Net Cash - Beginning Balance | 85.0 | 118.4 | 92.0 | 93.8 | 106.3 | 88.3 | 94.8 | 103.9 |
| Net Cash - Ending Balance | 118.1 | 84.5 | 118.4 | 92.2 | 93.9 | 106.1 | 88.3 | 94.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 2.7 | 3.0 | 6.9 | 3.6 | 1.0 | 8.4 | 9.2 | 4.6 |
| Interest Paid - Cash Flow - Supplemental | 19.3 | 16.6 | 20.3 | 16.6 | 25.4 | 24.5 | 37.1 | 36.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 39.5 | 28.2 | 43.3 | 26.1 | 43.6 | 41.1 | 69.5 | 50.1 |
| CF from Optg Activities before Change in WC & Int Payments | 26.4 | 15.8 | 26.5 | 13.8 | 34.8 | 26.0 | 52.5 | 37.6 |
| Common Stock Buyback - Net | — | — | — | — | — | — | 0.0 | — |
| Depreciation, Depletion & Amortization - Cash Flow | 2.4 | 2.3 | 2.5 | 2.1 | 2.0 | 1.9 | 1.9 | 1.7 |
| Free Cash Flow to Equity | 45.6 | 79.7 | (91.0) | (39.0) | 128.0 | (3.8) | (11.3) | (58.3) |
| Free Cash Flow Net of Dividends | 85.6 | 34.8 | (36.0) | (69.6) | 206.0 | (28.7) | (19.1) | (90.1) |
| Free Cash Flow | 85.6 | 34.8 | (36.0) | (69.6) | 206.0 | (28.7) | (19.1) | (90.1) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.