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Vanaspati & Allied Industries

POML Punjab Oil Mills Limited

Latest results: FY2025 · Jun 2025 Q3 FY2026 · Jan – Mar 2026

Last close · 16 Oct 2026

Rs 149.42 +5.80%

Quarterly · Q4 FY2021 – Q3 FY2026

Punjab Oil Mills Limited (POML) quarterly cash flow statement

Operating activities generated -Rs 300.8 mn of cash in Q3 FY2026 (Jan – Mar 2026), down 337.0% on Q3 FY2025, -909% of the starting profit. Capital expenditure was Rs 7.0 mn, leaving free cash flow of -Rs 307.9 mn. Dividends paid to shareholders came to Rs 0. Overall, cash decreased by Rs 20.4 mn.

POML cash flow statement (quarterly) (Rs mn)
Rs mn TTM to Mar 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 Q4 FY2021 Apr – Jun 2021
Operating activities
Profit (cash-flow starting line, as reported) 25.5 33.1 3.9 56.7 (68.2) 86.8 8.5 0.9 (17.9) 35.5 (16.0) 64.9 (58.8) 183.5 (11.3) 39.2 27.6 89.9 13.8 49.9 (13.8)
Depreciation & amortisation 88.9 20.7 25.3 18.4 24.4 18.3 14.5 15.9 15.5 14.6 13.9 13.7 15.2 21.1 11.3 14.9 13.2 12.0 11.5 11.2 11.6
Net cash from operating activities (347.8) (300.8) (41.5) (45.9) 40.5 126.9 (122.6) 163.6 (51.9) 76.9 13.1 (6.7) 7.6 117.5 (75.0) (218.2) (31.1) 101.6 (173.7) 6.1 (90.6)
Investing activities
Capital expenditure (28.4) (7.0) (1.1) (6.7) (13.5) (4.0) — (38.1) (82.2) (11.4) (6.1) (21.9) (11.3) (1.0) (5.4) (5.2) (1.6) (3.6) (0.7) (8.3) (8.4)
Net cash from investing activities (119.5) (20.9) (20.4) (17.9) (60.3) (16.3) 31.7 (47.8) (76.3) (20.5) (13.6) (30.5) (20.9) (9.1) (14.1) (19.6) (8.7) (9.5) (7.0) (10.3) (5.4)
Financing activities
Dividends paid — 0.0 (0.8) — 0.0 — — 0.0 (11.1) 0.0 (11.4) 0.0 (0.1) (6.0) (3.9) 0.0 0.0 0.0 (5.1) (0.0) 0.0
Borrowings raised / (repaid) 422.5 301.4 90.7 9.8 20.6 (37.4) (0.8) (78.2) 177.9 (40.9) (10.2) 14.8 14.4 (138.5) 105.0 268.5 (13.9) (18.4) 122.2 84.7 44.7
Net cash from financing activities 421.7 301.4 89.9 9.8 20.6 (37.9) (0.8) (78.2) 166.9 (40.9) (21.6) 14.8 14.3 (144.5) 101.2 268.5 (13.9) (18.4) 117.1 84.7 44.7
Net change in cash (45.7) (20.4) 28.0 (54.0) 0.7 72.8 (91.7) 37.6 38.7 15.4 (22.1) (22.5) 0.9 (36.1) 12.1 30.8 (53.7) 73.8 (63.7) 80.6 (51.3)
Key figures
Free cash flow (operating cash flow − capex) (376.2) (307.9) (42.6) (52.7) 26.9 123.0 — 125.6 (134.1) 65.4 7.0 (28.6) (3.7) 116.5 (80.3) (223.3) (32.7) 98.1 (174.5) (2.1) (99.0)
POML cash flow statement — year-on-year change (Rs mn)
Rs mn 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 Q4 FY2021 Apr – Jun 2021
Operating activities
Profit (cash-flow starting line, as reported) -61.9% -54.3% +6,390.9% — +144.6% — -98.7% — -80.7% — +65.8% -313.5% +104.2% -182.0% -21.6% — +365.7% +219.3% -11.3% -127.0%
Depreciation & amortisation +13.5% +74.9% +15.7% +57.4% +25.3% +4.3% +15.8% +2.1% -31.0% +23.2% -7.8% +15.5% +76.7% -2.3% +32.7% +13.3% -7.5% -1.3% -3.2% -9.2%
Net cash from operating activities -337.0% — -128.1% — +65.2% -1,033.5% — -781.8% -34.6% — — — +15.6% — -3,649.1% — +99.7% — -93.0% —
Investing activities
Capital expenditure +76.8% — -82.3% -83.5% -65.4% — +74.1% +626.8% +1,078.3% +14.0% +321.5% +601.0% -73.0% +653.4% -37.2% -80.8% -85.8% -97.6% +75.1% -15.9%
Net cash from investing activities — -164.2% — — — — — — — — — — — — — — — — — —
Financing activities
Dividends paid — — — -100.0% — — — +8,640.6% -100.0% +194.3% — — — -23.6% -100.0% — — +5,569.9% — —
Borrowings raised / (repaid) — — — -88.4% — — -628.2% +1,135.7% — -109.7% -94.5% — — -14.0% +216.8% -131.0% — +126.9% — +166.3%
Net cash from financing activities — — — -87.7% — — -628.2% +1,069.2% — -121.4% -94.5% — — -13.6% +216.9% -131.0% — +117.9% — +166.3%
Net change in cash -128.0% — -243.4% -98.2% +372.0% — — +3,995.4% — -282.2% -173.0% — -148.9% — -61.8% — +868.0% — +69.6% —
Key figures
Free cash flow (operating cash flow − capex) -350.3% — -142.0% — +88.0% — — — -43.9% — — — +18.8% — — — +284.3% — -102.5% —

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 49
POML cash flow statement — all reported line items (Rs mn)
Rs mn 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
Profit/(Loss) - Starting Line - Cash Flow 33.1 3.9 56.7 (68.2) 86.8 8.5 0.9 (17.9) 35.5 (16.0) 64.9 (58.8)
Non-cash Items & Reconciliation Adjustments - Cash Flow 14.6 106.2 46.6 93.6 13.3 69.7 50.8 116.1 53.5 53.2 63.7 43.0
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile (46.1) 49.2 2.1 46.0 (32.5) 28.6 (6.8) 58.2 1.6 (6.8) 7.5 (5.4)
Financial Income/(Expense) - Cash Flow - to Reconcile 41.1 31.7 26.1 23.2 27.5 32.4 41.6 42.4 37.9 46.0 42.5 36.1
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile 20.7 25.3 18.4 24.4 18.3 14.5 15.9 15.5 14.6 13.9 13.7 15.2
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile 19.8 22.9 16.8 20.4 16.4 14.2 14.0 14.4 14.0 13.9 13.7 14.7
Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile 1.0 2.5 1.6 4.0 1.9 0.3 1.9 1.1 0.6 0.0 0.0 0.5
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile (1.1) — — 0.0 0.0 (5.8) — 0.0 (0.6) — — (2.8)
Income Taxes - Paid/(Reimbursed) - Cash Flow 36.5 40.1 42.3 57.1 47.6 33.9 32.9 38.0 28.5 29.6 39.4 31.7
Interest Paid - Cash 34.2 30.4 28.2 18.3 30.2 33.9 44.1 40.8 45.9 39.3 38.8 37.9
Cash Flow from Operating Activities before Changes in Working Capital (23.0) 39.6 32.8 (49.9) 22.3 10.4 (25.3) 19.4 14.7 (31.7) 50.4 (85.4)
Working Capital - Increase/(Decrease) - Cash Flow (277.9) (81.1) (78.8) 90.4 104.6 (133.0) 189.0 (71.3) 62.2 44.9 (57.1) 93.0
Accounts Receivables - Decrease/(Increase) - Cash Flow 161.0 26.8 (439.7) (181.7) (76.2) (87.6) (83.0) 38.0 (284.4) 0.7 (191.2) 624.4
Inventories - Decrease/(Increase) - Cash Flow 10.8 (95.7) (40.1) 212.4 (94.9) (25.6) 75.9 62.5 129.7 219.1 (37.3) (170.8)
Prepaid Expenses - Decrease/(Increase) - Cash Flow 17.9 (53.9) (37.7) 105.7 (82.9) (59.4) — 54.5 — — — —
Other Assets - Decrease/(Increase) - Cash Flow — — — — — 27.1 (27.1) — (18.5) 11.3 5.7 21.2
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow (467.6) 41.6 438.8 (46.1) 358.7 12.6 223.1 (226.3) 235.4 (186.3) 165.7 (381.8)
Net Cash Flow from Operating Activities (300.8) (41.5) (45.9) 40.5 126.9 (122.6) 163.6 (51.9) 76.9 13.1 (6.7) 7.6
Capital Expenditures - Net - Cash Flow 3.4 1.1 6.7 13.5 4.0 (36.1) 38.1 73.6 10.7 5.6 21.9 7.6
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow (3.2) 1.1 6.7 13.5 4.0 (36.1) 38.1 73.6 1.9 5.6 21.9 7.6
Property, Plant & Equipment - Purchased - Cash Flow 0.4 1.1 6.7 13.5 4.0 — 38.1 82.2 2.6 6.1 21.9 11.3
Property, Plant & Equipment Sold - Cash Flow 3.6 — — 0.0 0.0 36.1 — 8.6 0.7 0.5 — 3.7
Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow 6.6 — — — — — — 0.0 8.8 — — —
Intangible Assets - Purchased/Acquired - Cash Flow 6.6 — — — — — — 0.0 8.8 — — —
Capital Expenditures - Total 7.0 1.1 6.7 13.5 4.0 — 38.1 82.2 11.4 6.1 21.9 11.3
Other Investing Cash Flow - Decrease/(Increase) (17.5) (19.3) (11.1) (46.8) (12.3) (4.4) (9.8) (2.7) (9.7) (8.0) (8.7) (13.3)
Net Cash Flow from Investing Activities (20.9) (20.4) (17.9) (60.3) (16.3) 31.7 (47.8) (76.3) (20.5) (13.6) (30.5) (20.9)
Dividends Paid - Cash - Total - Cash Flow 0.0 0.8 — 0.0 — — 0.0 11.1 0.0 11.4 0.0 0.1
Dividends - Common - Cash Paid 0.0 0.8 — 0.0 — — 0.0 11.1 0.0 11.4 0.0 0.1
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow 301.4 90.7 9.8 20.6 (37.4) (0.8) (78.2) 177.9 (40.9) (10.2) 14.8 14.4
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow 301.1 91.0 9.6 32.4 (37.4) (1.4) (78.2) 181.6 (41.2) (10.8) 14.8 14.4
Debt - Issued/Reduced - Long-Term - Cash Flow 0.3 (0.3) 0.3 (11.9) — 0.6 0.0 (3.7) 0.3 0.5 0.0 0.0
Lease liabilities - Issued/(Reduced) - Cash Flow — — — (11.7) — — — (2.9) — — — —
Debt - Issued - Long-Term - Cash Flow 0.3 — — — — 0.6 — — 0.3 0.5 — —
Debt - Reduced - Long-Term - Cash Flow — — — 11.9 — — 0.0 3.7 0.0 0.0 0.0 0.0
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 — — — 11.7 — — — 2.9 — — — —
Other Financing Cash Flow - Increase/(Decrease) — — — — (0.4) — — — — — — —
Net Cash Flow from Financing Activities 301.4 89.9 9.8 20.6 (37.9) (0.8) (78.2) 166.9 (40.9) (21.6) 14.8 14.3
Net Change in Cash - Total (20.4) 28.0 (54.0) 0.7 72.8 (91.7) 37.6 38.7 15.4 (22.1) (22.5) 0.9
Net Cash from Continuing Operations (20.4) 28.0 (54.0) 0.7 72.8 (91.7) 37.6 38.7 15.4 (22.1) (22.5) 0.9
Net Cash - Beginning Balance 74.5 46.5 100.5 99.8 27.0 118.6 81.0 42.3 26.9 48.9 71.4 70.4
Net Cash - Ending Balance 54.1 74.5 46.5 100.5 99.8 27.0 118.6 81.0 42.3 26.9 48.9 71.4
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental 36.5 40.1 42.3 57.1 47.6 33.9 32.9 38.0 28.5 29.6 39.4 31.7
Interest Paid - Cash Flow - Supplemental 34.2 30.4 28.2 18.3 30.2 33.9 44.1 40.8 45.9 39.3 38.8 37.9
CF from Optg Activities before Change in WC & Int Payments 11.2 70.0 61.0 (31.6) 52.6 44.3 18.8 60.2 60.5 7.6 89.2 (47.5)
Depreciation, Depletion & Amortization - Cash Flow 20.7 25.3 18.4 24.4 18.3 14.5 15.9 15.5 14.6 13.9 13.7 15.2
Free Cash Flow to Equity (2.9) 48.1 (42.8) 47.5 85.6 (87.3) 47.4 52.5 25.2 (2.7) (13.8) 14.4
Free Cash Flow Net of Dividends (307.9) (43.4) (52.7) 26.9 123.0 (122.6) 125.6 (145.1) 65.4 (4.4) (28.6) (3.8)
Free Cash Flow (307.9) (42.6) (52.7) 26.9 123.0 (122.6) 125.6 (134.1) 65.4 7.0 (28.6) (3.7)

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.