Last close · 16 Oct 2026
Rs 69.89 -0.03%
Annual · FY2016 – FY2026
Leiner Pak Gelatine Limited (LPGL) cash flow statement
Operating activities generated -Rs 47.0 mn of cash in FY2026 (Jul 2025 – Jun 2026), down 2,518.3% on FY2025. Capital expenditure was Rs 24.0 mn, leaving free cash flow of -Rs 71.0 mn. Overall, cash increased by Rs 1.1 mn.
| 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 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | — | 37.9 | 124.7 | 102.4 | 21.1 | ||||||
| Depreciation & amortisation | — | 21.1 | 22.2 | 22.2 | 21.9 | ||||||
| Net cash from operating activities | (47.0) | 1.9 | 1.0 | (43.6) | (42.5) | ||||||
| Investing activities | |||||||||||
| Capital expenditure | (24.0) | (30.2) | (16.6) | (24.8) | (14.1) | ||||||
| Net cash from investing activities | (24.0) | (30.2) | (15.9) | (24.0) | (13.0) | ||||||
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | 72.1 | 28.8 | 23.0 | 67.2 | 53.1 | ||||||
| Net cash from financing activities | 72.1 | 28.8 | 23.0 | 67.2 | 53.1 | ||||||
| Net change in cash | 1.1 | 0.6 | 8.0 | (0.4) | (2.3) | ||||||
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | (71.0) | (28.2) | (15.6) | (68.4) | (56.6) | ||||||
| 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 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | — | -69.6% | +21.7% | +385.0% | +15.7% | ||||||
| Depreciation & amortisation | — | -5.1% | -0.1% | +1.6% | +22.1% | ||||||
| Net cash from operating activities | -2,518.3% | +97.4% | — | — | -187.4% | ||||||
| Investing activities | |||||||||||
| Capital expenditure | -20.4% | +81.4% | -32.8% | +75.6% | -51.3% | ||||||
| Net cash from investing activities | — | — | — | — | — | ||||||
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | +150.1% | +25.6% | -65.8% | +26.4% | — | ||||||
| Net cash from financing activities | +150.1% | +25.6% | -65.8% | +26.4% | — | ||||||
| Net change in cash | +78.4% | -92.4% | — | — | -156.3% | ||||||
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | -387.5% | ||||||
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. Updated 16 Oct 2026.
All reported line items 47
| 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | — | 37.9 | 124.7 | 102.4 | 21.1 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 61.5 | 83.5 | 122.1 | 86.0 | 26.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 61.5 | (11.0) | 9.6 | 7.1 | (22.9) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | 73.4 | 90.8 | 57.0 | 29.3 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | 21.1 | 22.2 | 22.2 | 21.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | 21.1 | 22.2 | 22.2 | 21.9 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | 0.0 | (0.5) | (0.4) | (2.2) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 56.3 | 48.8 | 34.0 | 27.7 | 16.1 |
| Interest Paid - Cash | 52.2 | 74.4 | 84.2 | 50.4 | 3.5 |
| Cash Flow from Operating Activities before Changes in Working Capital | (47.0) | (1.8) | 128.6 | 110.4 | 27.6 |
| Working Capital - Increase/(Decrease) - Cash Flow | — | 3.8 | (127.6) | (154.0) | (70.1) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | (94.6) | (11.7) | 16.6 | (13.7) |
| Inventories - Decrease/(Increase) - Cash Flow | — | 77.3 | (164.4) | (86.6) | (217.8) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | — | (56.7) | 143.6 | (147.6) | (0.3) |
| Taxes Payable - Increase/(Decrease) - Cash Flow | — | — | — | 0.0 | (2.2) |
| Accounts Payable - Increase/(Decrease) - Cash Flow | — | 77.7 | (95.1) | 63.7 | 163.9 |
| Net Cash Flow from Operating Activities | (47.0) | 1.9 | 1.0 | (43.6) | (42.5) |
| Capital Expenditures - Net - Cash Flow | 24.0 | 30.2 | 15.9 | 24.3 | 11.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 24.0 | 30.2 | 15.9 | 24.3 | 11.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 24.0 | 30.2 | 16.6 | 24.8 | 14.1 |
| Property, Plant & Equipment Sold - Cash Flow | — | 0.0 | 0.7 | 0.5 | 2.7 |
| Capital Expenditures - Total | 24.0 | 30.2 | 16.6 | 24.8 | 14.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | 0.0 | 0.3 | (1.6) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | 0.0 | 0.3 | (1.6) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | 0.3 | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | 0.0 | — | 1.6 |
| Net Cash Flow from Investing Activities | (24.0) | (30.2) | (15.9) | (24.0) | (13.0) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 72.1 | 28.8 | 23.0 | 67.2 | 53.1 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 78.4 | 35.6 | 28.0 | 87.5 | (5.8) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (6.3) | (6.7) | (5.0) | (20.4) | 58.9 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (6.3) | (6.7) | (5.0) | (4.8) | (1.6) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | 0.0 | 82.5 |
| Debt - Reduced - Long-Term - Cash Flow | 6.3 | 6.7 | 5.0 | 20.4 | 23.6 |
| 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 | 6.3 | 6.7 | 5.0 | 4.8 | 1.6 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 72.1 | 28.8 | 23.0 | 67.2 | 53.1 |
| Net Change in Cash - Total | 1.1 | 0.6 | 8.0 | (0.4) | (2.3) |
| Net Cash from Continuing Operations | 1.1 | 0.6 | 8.0 | (0.4) | (2.3) |
| Net Cash - Beginning Balance | 10.4 | 9.8 | 1.8 | 2.3 | 4.6 |
| Net Cash - Ending Balance | 11.5 | 10.4 | 9.8 | 1.8 | 2.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 56.3 | 48.8 | 34.0 | 27.7 | 16.1 |
| Interest Paid - Cash Flow - Supplemental | 52.2 | 74.4 | 84.2 | 50.4 | 3.5 |
| CF from Optg Activities before Change in WC & Int Payments | 5.2 | 72.6 | 212.8 | 160.8 | 31.1 |
| Depreciation, Depletion & Amortization - Cash Flow | — | 21.1 | 22.2 | 22.2 | 21.9 |
| Free Cash Flow to Equity | 1.1 | 0.6 | 8.0 | (0.7) | (0.8) |
| Free Cash Flow Net of Dividends | (71.0) | (28.2) | (15.6) | (68.4) | (56.6) |
| Free Cash Flow | (71.0) | (28.2) | (15.6) | (68.4) | (56.6) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.