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Leather & Tanneries

LEUL Leather Up Limited

Latest results: FY2025 · Jun 2025 Q4 FY2026 · Apr – Jun 2026

Last close · 16 Oct 2026

Rs 69.04 -0.86%

Quarterly · Q1 FY2022 – Q4 FY2026

Leather Up Limited (LEUL) quarterly cash flow statement

Operating activities generated -Rs 356,725 of cash in Q4 FY2026 (Apr – Jun 2026). Overall, cash increased by Rs 767,026.

LEUL cash flow statement (quarterly) (Rs 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 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 Q4 FY2022 Apr – Jun 2022 Q3 FY2022 Jan – Mar 2022 Q2 FY2022 Oct – Dec 2021 Q1 FY2022 Jul – Sep 2021
Operating activities
Profit (cash-flow starting line, as reported) (4.5) (3.8) (0.4) (1.4) 1.1 (2.8) 0.7 (2.1) (0.1) (1.9) (0.8) 2.9 0.3 (1.3) (1.2) (0.1) (0.4) (4.8) (8.7) (1.0) 0.2
Depreciation & amortisation 0.1 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.1
Net cash from operating activities (0.8) (0.4) (13.5) 13.6 (0.5) (0.4) 0.3 1.2 (0.5) (3.0) 1.7 0.6 (0.7) 1.3 (2.0) (0.1) 3.6 (0.1) (2.5) 1.9 0.2
Investing activities
Capital expenditure — — — — — — — — — — — — — — — — — — — — 0.0
Net cash from investing activities — — — — — — — — — — — — — — — — — — — — 0.0
Financing activities
Dividends paid — — — — 0.0 — 0.0 0.0 0.0 — 0.0 0.0 0.0 0.0 0.0 (1.0) — — — — 0.0
Borrowings raised / (repaid) 1.3 1.1 0.0 0.2 0.0 0.0 (0.1) 0.0 0.0 0.1 (0.2) 0.2 0.0 0.0 0.0 (0.3) (3.0) 2.2 0.5 0.1 —
Net cash from financing activities 1.3 1.1 0.0 0.2 0.0 0.0 (0.1) 0.0 0.0 0.1 (0.2) 0.2 0.0 0.0 0.0 (1.2) (3.0) 2.2 0.5 0.1 0.0
Net change in cash 0.5 0.8 (13.5) 13.8 (0.5) (0.3) 0.1 1.2 (0.5) (2.9) 1.5 0.8 (0.7) 1.3 (2.0) (1.3) 0.6 2.0 (2.0) 2.1 0.2
Key figures
Free cash flow (operating cash flow − capex) — — — — — — — — — — — — — — — — — — — — 0.2
LEUL cash flow statement — year-on-year change (Rs mn)
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 Q4 FY2022 Apr – Jun 2022 Q3 FY2022 Jan – Mar 2022 Q2 FY2022 Oct – Dec 2021 Q1 FY2022 Jul – Sep 2021
Operating activities
Profit (cash-flow starting line, as reported) — -166.4% — — — — -171.8% -130.9% — — — — — — — -298.1% — — — —
Depreciation & amortisation -55.1% — +59.2% -41.1% +79.6% -100.0% -44.7% +24.2% -10.2% -10.2% -10.2% -10.2% -10.3% -10.3% -10.3% -10.3% -11.8% -11.8% — -78.0%
Net cash from operating activities — -5,268.1% +1,035.2% — — -84.4% +112.1% — -325.2% — — -119.4% — — -103.7% +2,265.1% — — +68.1% —
Investing activities
Capital expenditure — — — — — — — — — — — — — — — — — — — —
Net cash from investing activities — — — — — — — — — — — — — — — — — — — —
Financing activities
Dividends paid — — — — — — — — — — -100.0% — — — — — — — — —
Borrowings raised / (repaid) +3,244.5% — +642.7% — -58.0% — -88.0% — — — — — -100.0% -100.0% -292.9% — +443.2% — — —
Net cash from financing activities +3,244.5% — +642.7% — -58.0% — -88.0% — — — — — -100.0% -100.0% -1,051.7% — +443.2% — — —
Net change in cash — -9,245.2% +1,027.2% — — -90.0% +58.1% — -319.1% — — -218.0% -35.7% — -163.0% +289.6% — — +79.4% —
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 29
LEUL cash flow statement — all reported line items (Rs mn)
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 (3.8) (0.4) (1.4) 1.1 (2.8) 0.7 (2.1) (0.1) (1.9) (0.8) 2.9 0.3
Non-cash Items & Reconciliation Adjustments - Cash Flow (0.1) 0.0 0.2 0.0 0.3 0.0 0.2 0.1 0.3 0.0 0.2 0.0
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile (0.1) 0.0 0.1 0.0 0.2 0.0 0.1 0.0 0.3 0.0 0.2 0.0
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0
Income Taxes - Paid/(Reimbursed) - Cash Flow 0.1 0.0 0.4 0.1 0.2 (0.0) 0.0 0.1 0.2 0.0 0.0 0.2
Cash Flow from Operating Activities before Changes in Working Capital (4.0) (0.4) (1.6) 1.1 (2.7) 0.7 (1.9) (0.1) (1.7) (0.7) 3.1 0.1
Working Capital - Increase/(Decrease) - Cash Flow 3.6 (13.1) 15.2 (1.6) 2.4 (0.4) 3.1 (0.4) (1.2) 2.4 (2.5) (0.8)
Accounts Receivables - Decrease/(Increase) - Cash Flow — — 22.6 (22.6) 3.5 (3.5) 0.0 (0.0) 0.0 (0.1) 0.1 (0.2)
Inventories - Decrease/(Increase) - Cash Flow 1.0 1.8 (3.1) 0.1 (0.0) 3.1 2.7 1.8 (0.2) 2.5 5.4 8.6
Prepaid Expenses - Decrease/(Increase) - Cash Flow 1.0 (1.2) (0.1) 0.1 (2.2) 0.7 1.3 (0.3) (0.2) 0.0 (0.1) (1.2)
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow 1.7 (13.7) (4.3) 20.8 1.1 (0.7) (0.9) (1.9) (0.8) 0.0 (7.9) (8.1)
Net Cash Flow from Operating Activities (0.4) (13.5) 13.6 (0.5) (0.4) 0.3 1.2 (0.5) (3.0) 1.7 0.6 (0.7)
Dividends Paid - Cash - Total - Cash Flow — — — 0.0 — 0.0 0.0 0.0 — 0.0 0.0 0.0
Dividends - Common - Cash Paid — — — 0.0 — 0.0 0.0 0.0 — 0.0 0.0 0.0
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow 1.1 0.0 0.2 0.0 0.0 (0.1) 0.0 0.0 0.1 (0.2) 0.2 0.0
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow 1.1 0.0 0.2 0.0 0.0 (0.1) 0.0 0.0 (0.0) (0.2) 0.2 0.0
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 1.1 0.0 0.2 0.0 0.0 (0.1) 0.0 0.0 0.1 (0.2) 0.2 0.0
Net Change in Cash - Total 0.8 (13.5) 13.8 (0.5) (0.3) 0.1 1.2 (0.5) (2.9) 1.5 0.8 (0.7)
Net Cash from Continuing Operations 0.8 (13.5) 13.8 (0.5) (0.3) 0.1 1.2 (0.5) (2.9) 1.5 0.8 (0.7)
Net Cash - Beginning Balance 1.7 15.2 1.4 1.9 2.3 2.1 0.9 1.4 4.3 2.8 2.1 2.8
Net Cash - Ending Balance 2.4 1.7 15.2 1.4 1.9 2.3 2.1 0.9 1.4 4.3 2.8 2.1
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental 0.1 0.0 0.4 0.1 0.2 (0.0) 0.0 0.1 0.2 0.0 0.0 0.2
CF from Optg Activities before Change in WC & Int Payments (4.0) (0.4) (1.6) 1.1 (2.7) 0.7 (1.9) (0.1) (1.7) (0.7) 3.1 0.1
Depreciation, Depletion & Amortization - Cash Flow 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0
Free Cash Flow to Equity 0.8 (13.5) 13.8 (0.5) (0.3) 0.1 1.2 (0.5) (2.9) 1.5 0.8 (0.7)

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.