OCTOPUS Octopus Digital Limited
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 27.23 -0.51%
Quarterly · Q3 FY2021 – Q2 FY2026
Octopus Digital Limited (OCTOPUS) quarterly cash flow statement
Operating activities generated Rs 166.4 mn of cash in Q2 FY2026 (Apr – Jun 2026), up 974.5% on Q2 FY2025, 872% of the starting profit. Capital expenditure was Rs 74.9 mn, leaving free cash flow of Rs 91.5 mn. Overall, cash increased by Rs 89.5 mn.
| Rs mn | 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 | Q2 FY2024 Apr – Jun 2024 | Q1 FY2024 Jan – Mar 2024 | Q4 FY2023 Oct – Dec 2023 | Q3 FY2023 Jul – Sep 2023 | Q2 FY2023 Apr – Jun 2023 | Q1 FY2023 Jan – Mar 2023 | Q4 FY2022 Oct – Dec 2022 | Q3 FY2022 Jul – Sep 2022 | Q2 FY2022 Apr – Jun 2022 | Q1 FY2022 Jan – Mar 2022 | Q4 FY2021 Oct – Dec 2021 | Q3 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 66.2 | 19.1 | 20.1 | 44.9 | (17.9) | 15.0 | 20.7 | 114.8 | 4.1 | (41.7) | 134.6 | 3.5 | 81.0 | 33.1 | 262.4 | (100.7) | 269.5 | 149.4 | 112.0 | (16.5) | — |
| Depreciation & amortisation | 55.7 | 5.4 | 5.6 | 35.6 | 9.2 | 9.3 | 8.6 | 30.5 | 8.4 | 5.5 | 11.0 | 3.0 | 1.3 | 0.8 | 0.4 | 0.4 | 0.0 | 0.0 | 0.6 | 0.3 | — |
| Net cash from operating activities | 372.0 | 166.4 | (28.6) | 171.9 | 62.3 | 15.5 | 106.3 | 113.8 | (174.3) | 169.0 | 132.8 | (30.6) | 20.4 | 66.0 | 0.1 | (450.9) | 269.5 | (13.2) | (237.2) | (157.3) | — |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (289.1) | (74.9) | (62.7) | (101.7) | (49.9) | (77.0) | (61.3) | (125.2) | (33.6) | (61.4) | (52.2) | (162.8) | (46.2) | (42.9) | (15.1) | (68.0) | 0.0 | (15.6) | (11.3) | (9.5) | — |
| Net cash from investing activities | (275.2) | (74.9) | (62.7) | (87.8) | (49.8) | (73.1) | (61.3) | (124.6) | (33.6) | (46.0) | (57.6) | 52.9 | (46.2) | (42.9) | (15.1) | 669.7 | 0.0 | (370.3) | (6.5) | (309.5) | — |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (22.1) | (2.0) | (2.0) | (16.4) | (1.8) | 12.8 | (1.3) | 5.4 | 200.1 | (201.8) | — | 13.7 | — | — | — | — | — | — | — | — | — |
| Net cash from financing activities | (22.1) | (2.0) | (2.0) | (16.4) | (1.8) | 12.8 | (1.3) | 5.4 | 200.1 | (201.8) | — | 13.7 | — | — | — | (300.0) | 0.0 | — | — | (47.7) | — |
| Net change in cash | 74.6 | 89.5 | (93.2) | 67.7 | 10.6 | (44.9) | 43.7 | (5.4) | (7.9) | (78.8) | 75.2 | 35.9 | (25.8) | 23.1 | (15.0) | (81.2) | 269.5 | (383.4) | (243.7) | (514.5) | — |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 82.9 | 91.5 | (91.2) | 70.2 | 12.4 | (61.5) | 45.0 | (11.4) | (207.9) | 107.6 | 80.6 | (193.4) | (25.8) | 23.1 | (15.0) | (518.9) | 269.5 | (28.8) | (248.5) | (166.8) | — |
| 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 | Q2 FY2024 Apr – Jun 2024 | Q1 FY2024 Jan – Mar 2024 | Q4 FY2023 Oct – Dec 2023 | Q3 FY2023 Jul – Sep 2023 | Q2 FY2023 Apr – Jun 2023 | Q1 FY2023 Jan – Mar 2023 | Q4 FY2022 Oct – Dec 2022 | Q3 FY2022 Jul – Sep 2022 | Q2 FY2022 Apr – Jun 2022 | Q1 FY2022 Jan – Mar 2022 | Q4 FY2021 Oct – Dec 2021 | Q3 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +27.6% | -2.7% | -60.9% | -538.2% | — | -84.7% | +3,212.7% | -95.0% | -225.9% | -48.7% | — | -69.9% | -77.9% | +134.4% | — | — | — | — | — | — |
| Depreciation & amortisation | -42.3% | -35.4% | +16.7% | +10.1% | +69.6% | -21.7% | +926.5% | +527.8% | +552.0% | +2,433.7% | +586.4% | — | +1,726.1% | -31.2% | +41.3% | — | — | — | — | — |
| Net cash from operating activities | +974.5% | -126.9% | +51.1% | — | -90.8% | -19.9% | — | -955.4% | +156.1% | +116,405.3% | — | -92.4% | — | — | — | — | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -2.7% | +2.2% | -18.8% | +48.3% | +25.3% | +17.5% | -23.1% | -27.2% | +43.2% | +244.6% | +139.5% | — | +174.3% | +34.5% | +615.6% | — | — | — | — | — |
| Net cash from investing activities | — | — | — | — | — | — | -335.6% | — | — | — | -92.1% | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -115.6% | — | -404.9% | -100.9% | — | — | -60.7% | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net cash from financing activities | -115.6% | — | -404.9% | -100.9% | — | — | -60.7% | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net change in cash | — | -313.4% | — | — | — | -42.0% | -115.1% | — | -441.3% | — | — | -109.6% | — | — | — | — | — | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -302.7% | — | — | -157.1% | -44.2% | — | — | +365.9% | — | — | -109.6% | — | — | — | — | — | — | — | — |
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 56
| 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 | Q2 FY2024 Apr – Jun 2024 | Q1 FY2024 Jan – Mar 2024 | Q4 FY2023 Oct – Dec 2023 | Q3 FY2023 Jul – Sep 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 19.1 | 20.1 | 44.9 | (17.9) | 15.0 | 20.7 | 114.8 | 4.1 | (41.7) | 134.6 | 3.5 | 81.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 67.4 | 9.3 | 75.7 | (6.6) | 43.7 | 20.2 | 18.4 | 17.6 | 73.5 | 11.2 | 101.1 | (76.1) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 4.1 | 2.4 | 22.9 | (17.8) | 9.0 | 2.3 | (22.9) | 8.0 | 48.7 | 0.1 | 67.8 | (77.4) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.6 | 1.4 | (0.4) | 2.0 | (5.9) | 9.2 | 0.5 | 1.2 | 1.6 | 0.1 | 1.5 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 5.4 | 5.6 | 35.6 | 9.2 | 9.3 | 8.6 | 30.5 | 8.4 | 5.5 | 11.0 | 3.0 | 1.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 3.8 | 4.0 | 4.0 | 4.0 | 4.2 | 3.3 | 3.4 | 3.2 | 0.4 | 5.7 | 3.0 | 1.3 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 1.6 | 1.6 | 31.6 | 5.2 | 5.1 | 5.3 | 27.1 | 5.2 | 5.1 | 5.3 | — | — |
| Share Based Payments - Cash Flow - to Reconcile | 56.3 | — | 17.6 | 0.0 | 31.2 | — | 10.4 | 0.0 | 17.8 | — | 28.9 | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | 0.0 | 31.7 | 0.0 | (4.1) | 4.0 | (17.0) | 8.6 | 14.6 | 1.5 | 13.7 | 4.1 |
| Interest Paid - Cash | 1.6 | 1.4 | — | 2.0 | — | 9.2 | 1.5 | 1.2 | 1.6 | 0.1 | 1.5 | 0.0 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | 0.3 | — | 5.9 | — | — | — | — | — | — | 31.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | 84.9 | 28.1 | 89.2 | (26.5) | 68.6 | 27.6 | 148.7 | 11.9 | 15.7 | 144.3 | 89.4 | 31.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | 81.5 | (56.6) | 82.7 | 88.8 | (53.2) | 78.7 | (34.9) | (186.2) | 153.3 | (11.5) | (120.0) | (11.5) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (127.8) | (174.4) | 325.1 | (48.8) | (59.3) | (99.1) | 253.3 | (224.9) | 63.2 | (103.6) | (78.8) | 131.7 |
| Inventories - Decrease/(Increase) - Cash Flow | 0.7 | (1.1) | 4.0 | (1.5) | (2.7) | (0.0) | 1.1 | 126.6 | (126.7) | (0.3) | (0.1) | (0.2) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 114.1 | 94.9 | 53.5 | 45.7 | (149.2) | 53.3 | (176.8) | 59.0 | (83.1) | 83.1 | (208.3) | 60.5 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | 0.4 | (0.4) | — | 0.0 | 0.0 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 1.2 | 68.9 | (382.6) | 81.5 | 163.5 | 120.2 | (82.9) | (144.4) | 280.1 | 6.9 | 166.9 | (197.4) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 93.3 | (45.0) | 82.6 | 11.9 | (5.5) | 4.3 | (29.5) | (2.9) | 20.1 | 2.4 | 0.2 | (6.0) |
| Net Cash Flow from Operating Activities | 166.4 | (28.6) | 171.9 | 62.3 | 15.5 | 106.3 | 113.8 | (174.3) | 169.0 | 132.8 | (30.6) | 20.4 |
| Capital Expenditures - Net - Cash Flow | 74.9 | 62.7 | 87.5 | 49.9 | 73.4 | 61.3 | 125.2 | 33.6 | 61.4 | 52.2 | 67.6 | 46.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 1.2 | 0.1 | (14.1) | 1.4 | 13.9 | 1.8 | 7.3 | 3.7 | 1.9 | 1.4 | 162.8 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 1.2 | 0.1 | — | 1.4 | 17.5 | 1.8 | 7.3 | 3.7 | 1.9 | 1.4 | 162.8 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | 14.1 | — | 3.5 | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 73.7 | 62.6 | 101.7 | 48.4 | 59.5 | 59.5 | 118.0 | 30.0 | 59.5 | 50.8 | (95.2) | 46.1 |
| Intangible Assets - Purchased/Acquired - Cash Flow | 73.7 | 62.6 | 101.7 | 48.4 | 59.5 | 59.5 | 118.0 | 30.0 | 59.5 | 50.8 | — | 46.1 |
| Intangible Assets - Sold - Cash Flow | — | — | — | — | — | — | — | — | — | — | 95.2 | — |
| Capital Expenditures - Total | 74.9 | 62.7 | 101.7 | 49.9 | 77.0 | 61.3 | 125.2 | 33.6 | 61.4 | 52.2 | 162.8 | 46.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.0) | (0.0) | 0.0 | (0.0) | (0.0) | (0.0) | 0.6 | (0.0) | 15.1 | (5.4) | (10.1) | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.0) | (0.0) | 0.0 | (0.0) | (0.0) | (0.0) | 0.6 | (0.0) | 15.1 | (5.4) | (10.1) | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | 0.0 | — | — | — | 0.6 | — | 15.1 | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — | 0.0 | — | 5.4 | 10.1 | — |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | 0.0 | (0.3) | 0.0 | 0.3 | 0.0 | — | 0.0 | 0.4 | 0.1 | 130.6 | 0.0 |
| Net Cash Flow from Investing Activities | (74.9) | (62.7) | (87.8) | (49.8) | (73.1) | (61.3) | (124.6) | (33.6) | (46.0) | (57.6) | 52.9 | (46.2) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (2.0) | (2.0) | (16.4) | (1.8) | 12.8 | (1.3) | 5.4 | 200.1 | (201.8) | — | 13.7 | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (2.0) | (2.0) | (16.4) | (1.8) | 12.8 | (1.3) | 5.4 | 200.1 | (201.8) | — | 13.7 | — |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (2.0) | (2.0) | (9.6) | (1.8) | 12.8 | (1.3) | 1.8 | 200.1 | (201.8) | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | — | 0.0 | — | — | — | 8.2 | — | — | — | 14.4 | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | — | — | 1.8 | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 16.4 | — | — | — | 2.8 | — | 201.8 | — | 0.7 | — |
| 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 | — | — | 9.6 | — | — | — | — | — | 201.8 | — | — | — |
| Net Cash Flow from Financing Activities | (2.0) | (2.0) | (16.4) | (1.8) | 12.8 | (1.3) | 5.4 | 200.1 | (201.8) | — | 13.7 | — |
| Net Change in Cash - Total | 89.5 | (93.2) | 67.7 | 10.6 | (44.9) | 43.7 | (5.4) | (7.9) | (78.8) | 75.2 | 35.9 | (25.8) |
| Net Cash from Continuing Operations | 89.5 | (93.2) | 67.7 | 10.6 | (44.9) | 43.7 | (5.4) | (7.9) | (78.8) | 75.2 | 35.9 | (25.8) |
| Net Cash - Beginning Balance | 5.4 | 98.6 | 30.9 | 20.3 | 65.2 | 21.5 | 27.0 | 34.8 | 113.6 | 38.4 | 2.5 | 28.3 |
| Net Cash - Ending Balance | 94.9 | 5.4 | 98.6 | 30.9 | 20.3 | 65.2 | 21.5 | 27.0 | 34.8 | 113.6 | 38.4 | 2.5 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | 0.0 | 31.7 | 0.0 | (4.1) | 4.0 | (17.0) | 8.6 | 14.6 | 1.5 | 13.7 | 4.1 |
| Interest Paid - Cash Flow - Supplemental | 1.6 | 1.4 | — | 2.0 | — | 9.2 | 1.5 | 1.2 | 1.6 | 0.1 | 1.5 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | 0.3 | — | 5.9 | — | — | — | — | — | — | 31.0 |
| CF from Optg Activities before Change in WC & Int Payments | 86.5 | 29.4 | 89.2 | (24.5) | 68.6 | 36.8 | 150.2 | 13.1 | 17.3 | 144.4 | 90.9 | 31.9 |
| Contract Assets - Decrease/(Increase) - Cash Flow | (120.4) | (21.2) | (9.2) | 4.0 | 56.0 | (10.3) | 25.0 | (168.2) | 171.7 | (97.3) | 7.7 | (18.0) |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | 93.3 | (45.0) | 82.6 | 11.9 | (5.5) | 4.3 | (29.5) | (2.9) | 20.1 | 2.4 | 0.2 | (6.0) |
| Depreciation, Depletion & Amortization - Cash Flow | 5.4 | 5.6 | 35.6 | 9.2 | 9.3 | 8.6 | 30.5 | 8.4 | 5.5 | 11.0 | 3.0 | 1.3 |
| Free Cash Flow to Equity | 89.5 | (93.2) | 68.0 | 10.6 | (45.2) | 43.7 | (6.1) | (7.9) | (94.2) | 80.6 | (84.5) | (25.8) |
| Free Cash Flow Net of Dividends | 91.5 | (91.2) | 70.2 | 12.4 | (61.5) | 45.0 | (11.4) | (207.9) | 107.6 | 80.6 | (193.4) | (25.8) |
| Free Cash Flow | 91.5 | (91.2) | 70.2 | 12.4 | (61.5) | 45.0 | (11.4) | (207.9) | 107.6 | 80.6 | (193.4) | (25.8) |
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.