LEUL Leather Up Limited
Latest results: FY2025 · Jun 2025 Q4 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 70.56 +1.32%
Annual · FY2016 – FY2025
Leather Up Limited (LEUL) cash flow statement
Operating activities generated Rs 561,350 of cash in FY2025 (Jul 2024 – Jun 2025). Overall, cash increased by Rs 506,350.
| Rs mn | 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 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Profit (cash-flow starting line, as reported) | (4.3) | 0.6 | (2.9) | (14.3) | (58.5) | |||||
| Depreciation & amortisation | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 | |||||
| Net cash from operating activities | 0.6 | (1.4) | 2.9 | (0.6) | (0.2) | |||||
| Investing activities | ||||||||||
| Capital expenditure | — | — | — | — | — | |||||
| Net cash from investing activities | — | — | — | — | — | |||||
| Financing activities | ||||||||||
| Dividends paid | — | — | (1.0) | — | — | |||||
| Borrowings raised / (repaid) | (0.1) | 0.1 | (3.2) | 2.8 | 0.4 | |||||
| Net cash from financing activities | (0.1) | 0.1 | (4.2) | 2.8 | 0.4 | |||||
| Net change in cash | 0.5 | (1.3) | (1.3) | 2.3 | 0.2 | |||||
| Key figures | ||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | |||||
| Rs mn | 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 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Profit (cash-flow starting line, as reported) | -862.5% | — | — | — | — | |||||
| Depreciation & amortisation | -10.2% | -10.2% | -10.3% | -11.8% | -10.3% | |||||
| Net cash from operating activities | — | -149.8% | — | — | -116.9% | |||||
| Investing activities | ||||||||||
| Capital expenditure | — | — | — | — | — | |||||
| Net cash from investing activities | — | — | — | — | — | |||||
| Financing activities | ||||||||||
| Dividends paid | — | — | — | — | — | |||||
| Borrowings raised / (repaid) | -162.1% | — | -214.2% | +607.5% | — | |||||
| Net cash from financing activities | -162.1% | — | -249.0% | +607.5% | — | |||||
| Net change in cash | — | — | -159.2% | +910.3% | — | |||||
| Key figures | ||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | |||||
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 42
| Rs mn | 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (4.3) | 0.6 | (2.9) | (14.3) | (58.5) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 0.5 | 0.6 | (3.7) | 12.3 | 51.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.3 | 0.4 | (3.9) | 12.1 | 51.2 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | — | (0.0) | — | — |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | 0.0 | 0.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.3 | 0.4 | 0.3 | 0.2 | 0.2 |
| Interest Paid - Cash | — | — | — | — | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | (4.1) | 0.8 | (6.9) | (2.2) | (7.3) |
| Working Capital - Increase/(Decrease) - Cash Flow | 4.7 | (2.2) | 9.8 | 1.6 | 7.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 0.0 | (0.3) | 7.4 | (7.7) | (0.5) |
| Inventories - Decrease/(Increase) - Cash Flow | 7.5 | 16.3 | (9.4) | 2.6 | 0.0 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.5) | (1.5) | 0.4 | (1.2) | 4.1 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (2.3) | (16.7) | 11.3 | 7.9 | 3.4 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — |
| Net Cash Flow from Operating Activities | 0.6 | (1.4) | 2.9 | (0.6) | (0.2) |
| Capital Expenditures - Net - Cash Flow | — | — | — | — | — |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | — | — | — | — | — |
| Property, Plant & Equipment - Purchased - Cash Flow | — | — | — | — | — |
| Capital Expenditures - Total | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — |
| Net Cash Flow from Investing Activities | — | — | — | — | — |
| Dividends Paid - Cash - Total - Cash Flow | — | — | 1.0 | — | — |
| Dividends - Common - Cash Paid | — | — | 1.0 | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (0.1) | 0.1 | (3.2) | 2.8 | 0.4 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (0.1) | 0.0 | (3.2) | 2.8 | 0.4 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | 0.1 | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | 0.3 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | 0.2 | — | — | — |
| Net Cash Flow from Financing Activities | (0.1) | 0.1 | (4.2) | 2.8 | 0.4 |
| Net Change in Cash - Total | 0.5 | (1.3) | (1.3) | 2.3 | 0.2 |
| Net Cash from Continuing Operations | 0.5 | (1.3) | (1.3) | 2.3 | 0.2 |
| Net Cash - Beginning Balance | 1.4 | 2.8 | 4.1 | 1.8 | 1.6 |
| Net Cash - Ending Balance | 1.9 | 1.4 | 2.8 | 4.1 | 1.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.3 | 0.4 | 0.3 | 0.2 | 0.2 |
| Interest Paid - Cash Flow - Supplemental | — | — | — | — | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | (4.1) | 0.8 | (6.9) | (2.2) | (7.3) |
| Depreciation, Depletion & Amortization - Cash Flow | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 |
| Free Cash Flow to Equity | 0.5 | (1.3) | (0.4) | 2.3 | 0.2 |
| Free Cash Flow Net of Dividends | — | — | — | — | — |
| Free Cash Flow | — | — | — | — | — |
Every line the company reported, in the original order and wording, without regrouping or signs changed.