Last close · 16 Oct 2026
Rs 100.33 -10.00%
Quarterly · Q1 FY2022 – Q4 FY2026
MACPAC Films Limited (MACFL) quarterly cash flow statement
Operating activities generated -Rs 72.5 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 298.4% on Q4 FY2025, -229% of the starting profit. Capital expenditure was Rs 49.8 mn, leaving free cash flow of -Rs 122.3 mn. Dividends paid to shareholders came to Rs 5.3 mn. Overall, cash increased by Rs 96.7 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) | 209.1 | 31.6 | 133.8 | 45.9 | (2.2) | 10.9 | 85.4 | 1.8 | 17.5 | 18.6 | 107.6 | 100.1 | 191.3 | 246.2 | 195.9 | 157.6 | 101.0 | 37.6 | 109.6 | 75.2 | 40.3 |
| Depreciation & amortisation | 178.2 | 47.4 | 45.4 | 42.1 | 43.3 | 42.8 | 41.7 | 38.0 | 35.4 | 40.0 | 35.2 | 35.6 | 32.5 | 33.4 | 32.8 | 30.5 | 29.3 | 30.6 | 30.5 | 32.8 | 27.3 |
| Net cash from operating activities | 271.2 | (72.5) | 314.4 | 106.4 | (77.1) | 36.5 | 62.9 | 13.7 | 7.2 | 386.7 | (163.4) | 64.1 | (16.2) | 115.6 | 280.9 | (40.7) | 43.7 | 262.6 | (186.2) | 132.9 | 137.0 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (274.3) | (49.8) | (57.4) | (100.1) | (67.0) | 0.0 | (172.3) | (98.9) | (41.1) | (41.8) | (22.7) | (116.1) | (72.9) | (7.2) | (25.1) | (4.0) | (31.5) | (46.2) | (61.2) | (45.9) | (20.8) |
| Net cash from investing activities | (253.2) | (49.8) | (46.4) | (97.2) | (59.7) | 209.9 | (151.0) | (92.4) | (44.2) | (37.2) | 0.4 | (75.5) | (134.7) | (14.5) | (18.8) | (9.9) | (23.0) | (39.8) | (62.6) | (50.3) | (20.8) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (5.3) | 0.0 | (24.5) | — | — | 0.0 | (73.8) | — | (0.0) | 0.0 | (88.6) | — | 0.0 | (0.2) | (59.0) | — | 0.0 | 0.0 | — | — |
| Borrowings raised / (repaid) | 135.9 | 224.4 | (296.6) | 78.9 | 129.3 | (259.5) | 118.6 | 113.6 | (23.2) | (327.7) | 199.9 | 67.8 | 3.1 | 54.4 | (207.4) | 109.7 | (41.6) | (179.1) | 220.6 | (29.7) | (121.8) |
| Net cash from financing activities | 106.1 | 219.1 | (296.6) | 54.3 | 129.3 | (259.4) | 118.6 | 39.8 | (23.2) | (327.7) | 199.9 | (20.8) | 3.1 | 54.4 | (207.6) | 50.7 | (41.6) | (179.1) | 220.6 | (30.1) | (121.3) |
| Net change in cash | 124.0 | 96.7 | (28.7) | 63.5 | (7.6) | (13.0) | 30.5 | (38.9) | (60.1) | 21.8 | 36.9 | (32.2) | (147.8) | 155.6 | 54.5 | 0.1 | (20.9) | 43.8 | (28.1) | 52.5 | (5.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (3.2) | (122.3) | 256.9 | 6.3 | (144.1) | 36.5 | (109.4) | (85.2) | (33.9) | 344.9 | (186.0) | (51.9) | (89.1) | 108.4 | 255.8 | (44.7) | 12.2 | 216.4 | (247.4) | 87.0 | 116.2 |
| 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) | +190.8% | +56.6% | +2,443.8% | -112.5% | -41.5% | -20.6% | -98.2% | -90.9% | -92.5% | -45.1% | -36.5% | +89.4% | +555.6% | +78.7% | +109.6% | +150.5% | -19.4% | +14.1% | -0.8% | -27.4% |
| Depreciation & amortisation | +10.8% | +8.8% | +10.8% | +22.1% | +7.0% | +18.4% | +6.6% | +8.9% | +19.9% | +7.4% | +16.9% | +10.9% | +9.0% | +7.7% | -6.9% | +7.5% | -1.7% | -0.5% | +3.4% | -20.2% |
| Net cash from operating activities | -298.4% | +399.4% | +676.3% | -1,168.5% | -90.6% | — | -78.6% | — | +234.4% | -158.2% | — | -137.1% | -56.0% | — | -130.6% | -68.1% | — | -230.9% | -9.3% | +221.8% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -66.7% | +1.2% | +63.1% | -100.0% | +660.7% | -14.8% | -43.7% | +480.1% | -9.7% | +2,825.9% | +131.6% | -84.4% | -59.0% | -91.4% | +51.8% | -23.6% | +231.9% | — | -98.9% |
| Net cash from investing activities | -123.7% | — | — | — | — | -39,245.2% | — | — | — | — | — | — | — | — | — | — | — | — | -102.7% | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | -66.8% | — | — | — | -16.7% | — | — | -100.0% | +50.2% | — | — | — | — | — | -100.0% | -100.0% | — | — |
| Borrowings raised / (repaid) | — | -350.0% | -30.6% | — | — | -40.7% | +67.6% | -840.9% | -702.5% | — | -38.2% | — | — | -194.0% | — | — | -258.8% | — | — | — |
| Net cash from financing activities | — | -350.0% | +36.5% | — | — | -40.7% | — | -840.9% | -702.5% | — | -141.0% | — | — | -194.1% | — | — | -258.8% | — | — | — |
| Net change in cash | — | -193.9% | — | — | -159.6% | -17.3% | — | — | -86.0% | -32.2% | -48,130.7% | — | +255.5% | — | -99.9% | — | — | -183.3% | -97.3% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | -434.8% | — | — | — | -89.4% | — | — | — | +218.1% | -172.7% | — | -833.0% | -49.9% | — | -151.4% | -89.5% | — | -299.8% | — | — |
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 57
| 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 | 31.6 | 133.8 | 45.9 | (2.2) | 10.9 | 85.4 | 1.8 | 17.5 | 18.6 | 107.6 | 100.1 | 191.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 94.0 | 99.3 | 87.7 | 81.9 | 74.4 | 96.8 | 65.3 | 62.1 | 68.2 | 76.3 | 74.9 | 73.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 7.0 | 10.8 | 7.0 | 10.4 | 0.4 | 12.6 | 3.3 | 2.0 | (9.3) | 9.1 | 1.4 | 7.7 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 39.5 | 42.4 | 38.9 | 31.9 | 33.4 | 24.9 | 25.1 | 26.3 | 37.4 | 26.3 | 37.9 | 33.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 47.4 | 45.4 | 42.1 | 43.3 | 42.8 | 41.7 | 38.0 | 35.4 | 40.0 | 35.2 | 35.6 | 32.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 46.4 | 44.3 | 41.1 | 42.2 | 41.8 | 40.7 | 37.0 | 34.4 | 37.0 | 35.2 | 35.6 | 32.5 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.1 | 1.0 | 3.0 | 0.0 | 0.0 | 0.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | 0.7 | (0.2) | (3.6) | (2.2) | 17.6 | (1.1) | (1.6) | 0.0 | 5.6 | (0.0) | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 52.1 | 67.2 | 0.7 | 14.6 | 123.7 | 22.9 | 24.6 | 42.8 | 52.0 | 9.4 | 95.5 | 13.7 |
| Interest Paid - Cash | 55.3 | 98.1 | — | 28.6 | 5.1 | 30.3 | 16.1 | 32.3 | — | 24.7 | 34.9 | 33.2 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | 21.9 | — | — | — | — | — | 4.0 | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 18.3 | 67.7 | 154.8 | 36.5 | (43.5) | 129.0 | 26.4 | 4.4 | 38.8 | 149.7 | 44.7 | 218.1 |
| Working Capital - Increase/(Decrease) - Cash Flow | (90.8) | 246.7 | (48.4) | (113.6) | 80.0 | (66.1) | (12.7) | 2.8 | 347.9 | (313.1) | 19.4 | (234.3) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (335.8) | 126.8 | (261.3) | (38.4) | (42.6) | (24.3) | 45.9 | (69.0) | 76.5 | (335.6) | 242.9 | (0.4) |
| Inventories - Decrease/(Increase) - Cash Flow | (308.6) | (48.2) | 210.7 | (48.5) | (73.1) | 18.3 | (115.9) | 7.8 | 90.3 | (106.7) | 101.1 | (65.8) |
| Other Assets - Decrease/(Increase) - Cash Flow | 20.0 | (99.6) | (13.5) | 103.4 | (42.5) | (2.8) | 41.7 | 2.6 | (5.9) | 10.2 | 66.6 | (28.9) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 605.5 | 267.7 | 15.6 | (130.1) | 102.2 | (57.3) | 15.6 | 61.5 | 74.6 | 119.0 | (437.6) | (92.8) |
| Taxes Payable - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | — | 0.0 | 1.0 | — | 46.4 | (46.4) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (71.8) | — | — | — | 136.1 | — | — | — | 111.4 | — | — | 0.0 |
| Net Cash Flow from Operating Activities | (72.5) | 314.4 | 106.4 | (77.1) | 36.5 | 62.9 | 13.7 | 7.2 | 386.7 | (163.4) | 64.1 | (16.2) |
| Capital Expenditures - Net - Cash Flow | 49.8 | 46.4 | 97.2 | 59.7 | (247.9) | 151.0 | 97.4 | 39.2 | 41.3 | (0.4) | 71.4 | 72.9 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 49.8 | 46.4 | 97.2 | 59.7 | (247.9) | 151.0 | 97.4 | 39.2 | 21.3 | (0.4) | 71.4 | 72.9 |
| Property, Plant & Equipment - Purchased - Cash Flow | 49.8 | 57.4 | 100.1 | 67.0 | — | 172.3 | 98.9 | 41.1 | 21.8 | 22.7 | 116.1 | 72.9 |
| Property, Plant & Equipment Sold - Cash Flow | — | 11.0 | 2.9 | 7.2 | 247.9 | 21.3 | 1.5 | 1.9 | 0.5 | 23.0 | 44.7 | 0.0 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | 0.0 | — | — | — | 20.0 | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | 0.0 | — | — | — | 20.0 | — | — | — |
| Capital Expenditures - Total | 49.8 | 57.4 | 100.1 | 67.0 | 0.0 | 172.3 | 98.9 | 41.1 | 41.8 | 22.7 | 116.1 | 72.9 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | — | (38.0) | — | 5.0 | (5.0) | 0.0 | — | — | (61.8) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | — | (38.0) | — | 5.0 | (5.0) | 0.0 | — | — | (61.8) |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | 38.0 | — | — | 5.0 | 0.0 | — | — | 61.8 |
| Other Investing Cash Flow - Decrease/(Increase) | (0.0) | — | — | — | — | 0.0 | — | — | 4.1 | 0.0 | (4.1) | — |
| Net Cash Flow from Investing Activities | (49.8) | (46.4) | (97.2) | (59.7) | 209.9 | (151.0) | (92.4) | (44.2) | (37.2) | 0.4 | (75.5) | (134.7) |
| Dividends Paid - Cash - Total - Cash Flow | 5.3 | 0.0 | 24.5 | — | — | 0.0 | 73.8 | — | 0.0 | 0.0 | 88.6 | — |
| Dividends - Common - Cash Paid | 5.3 | 0.0 | 24.5 | — | — | 0.0 | 73.8 | — | 0.0 | 0.0 | 88.6 | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 224.4 | (296.6) | 78.9 | 129.3 | (259.5) | 118.6 | 113.6 | (23.2) | (327.7) | 199.9 | 67.8 | 3.1 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 279.8 | (319.6) | 114.0 | 132.6 | (149.9) | 24.4 | 136.7 | (11.2) | (251.1) | 201.0 | 18.6 | 31.4 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (55.4) | 23.0 | (35.2) | (3.4) | (109.6) | 94.2 | (23.1) | (12.0) | (76.7) | (1.1) | 49.2 | (28.3) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (19.9) | (5.0) | (7.4) | (2.3) | (9.4) | 3.6 | (9.3) | (3.6) | (51.8) | (17.5) | 58.4 | (4.3) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | — | — | 58.4 | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | — | — | — | — | — | — | 58.4 | — |
| Debt - Reduced - Long-Term - Cash Flow | 55.4 | — | 35.2 | 3.4 | 109.6 | — | 23.1 | 12.0 | 76.7 | — | 9.2 | 28.3 |
| 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 | 19.9 | — | 7.4 | 2.3 | 9.4 | — | 9.3 | 3.6 | 51.8 | — | — | 4.3 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | 0.1 | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 219.1 | (296.6) | 54.3 | 129.3 | (259.4) | 118.6 | 39.8 | (23.2) | (327.7) | 199.9 | (20.8) | 3.1 |
| Net Change in Cash - Total | 96.7 | (28.7) | 63.5 | (7.6) | (13.0) | 30.5 | (38.9) | (60.1) | 21.8 | 36.9 | (32.2) | (147.8) |
| Net Cash from Continuing Operations | 96.7 | (28.7) | 63.5 | (7.6) | (13.0) | 30.5 | (38.9) | (60.1) | 21.8 | 36.9 | (32.2) | (147.8) |
| Net Cash - Beginning Balance | 92.4 | 121.1 | 57.5 | 65.1 | 78.1 | 47.5 | 86.5 | 146.6 | 124.8 | 87.9 | 120.1 | 267.9 |
| Net Cash - Ending Balance | 189.1 | 92.4 | 121.1 | 57.5 | 65.1 | 78.1 | 47.5 | 86.5 | 146.6 | 124.8 | 87.9 | 120.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 52.1 | 67.2 | 0.7 | 14.6 | 123.7 | 22.9 | 24.6 | 42.8 | 52.0 | 9.4 | 95.5 | 13.7 |
| Interest Paid - Cash Flow - Supplemental | 55.3 | 98.1 | — | 28.6 | 5.1 | 30.3 | 16.1 | 32.3 | — | 24.7 | 34.9 | 33.2 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | 21.9 | — | — | — | — | — | 4.0 | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | 73.5 | 165.8 | 154.8 | 65.1 | (38.4) | 159.3 | 42.5 | 36.7 | 38.8 | 174.5 | 79.6 | 251.3 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | (71.8) | — | — | — | — | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 47.4 | 45.4 | 42.1 | 43.3 | 42.8 | 41.7 | 38.0 | 35.4 | 40.0 | 35.2 | 35.6 | 32.5 |
| Free Cash Flow to Equity | 102.0 | (28.7) | 88.1 | (7.6) | 24.9 | 30.5 | 29.9 | (55.1) | 17.6 | 36.9 | 60.5 | (86.0) |
| Free Cash Flow Net of Dividends | (127.7) | 256.9 | (18.2) | (144.1) | 36.5 | (109.4) | (159.0) | (33.9) | 344.9 | (186.0) | (140.5) | (89.1) |
| Free Cash Flow | (122.3) | 256.9 | 6.3 | (144.1) | 36.5 | (109.4) | (85.2) | (33.9) | 344.9 | (186.0) | (51.9) | (89.1) |
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.