Last close · 16 Oct 2026
Rs 1,015.41 +1.33%
Quarterly · Q1 FY2022 – Q4 FY2026
Sapphire Fibres Limited (SFL) quarterly cash flow statement
Operating activities generated -Rs 11.1 bn of cash in Q4 FY2026 (Apr – Jun 2026), down 8,360.9% on Q4 FY2025, -829% of the starting profit. Capital expenditure was Rs 7.1 bn, leaving free cash flow of -Rs 18.2 bn. Overall, cash increased by Rs 860.0 mn.
| Rs bn | 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) | 0.7 | 1.3 | (0.3) | (0.1) | (0.2) | (3.6) | 0.3 | 0.9 | 1.5 | 2.0 | 0.9 | 0.1 | 1.7 | 2.1 | 2.6 | 1.1 | 2.4 | 2.7 | 2.0 | 2.0 | 1.7 |
| Depreciation & amortisation | 2.6 | 1.1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 |
| Net cash from operating activities | (12.0) | (11.1) | 1.7 | (1.3) | (1.3) | 0.1 | 8.0 | (4.4) | 0.3 | 4.7 | 2.8 | 2.5 | (3.7) | 2.4 | 1.9 | (0.1) | (1.1) | 9.0 | 3.6 | (0.3) | (3.2) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (9.5) | (7.1) | (0.5) | (0.9) | (1.1) | (0.8) | (0.6) | (1.3) | (1.4) | (1.1) | (0.2) | (0.5) | (0.2) | (0.5) | (0.3) | (0.5) | (0.2) | (0.7) | (0.7) | (0.9) | (0.5) |
| Net cash from investing activities | (2.8) | 1.7 | (3.3) | 2.7 | (3.8) | 13.4 | (20.0) | (2.2) | (0.3) | (2.4) | (0.0) | (0.4) | 0.8 | (0.9) | (0.4) | 0.8 | 3.0 | (4.2) | (0.9) | (0.8) | (0.5) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | 0.0 | (0.2) | (0.2) | (0.3) | (0.0) | (0.2) | (0.4) | (0.1) | (0.2) | (0.6) | (0.2) | — | (0.0) | (0.6) | — | (0.6) | — | (0.4) | 0.0 |
| Borrowings raised / (repaid) | 14.9 | 10.1 | 0.1 | (0.4) | 5.0 | (13.1) | 12.3 | 6.7 | 0.5 | (1.7) | (2.7) | (1.5) | 3.3 | (1.5) | (1.3) | (0.1) | (1.9) | (4.0) | (2.9) | 1.2 | 4.0 |
| Net cash from financing activities | 14.7 | 10.3 | 0.1 | (0.6) | 4.8 | (13.4) | 12.3 | 6.5 | 0.1 | (1.8) | (2.9) | (2.1) | 3.0 | (1.1) | (1.3) | (0.7) | (1.9) | (4.6) | (2.7) | 0.8 | 4.0 |
| Net change in cash | (0.1) | 0.9 | (1.5) | 0.8 | (0.2) | 0.1 | 0.2 | (0.0) | 0.1 | 0.4 | (0.1) | (0.0) | 0.1 | 0.4 | 0.3 | (0.0) | 0.1 | 0.1 | 0.0 | (0.3) | 0.3 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (21.6) | (18.2) | 1.3 | (2.3) | (2.4) | (0.7) | 7.4 | (5.7) | (1.0) | 3.5 | 2.6 | 2.0 | (3.9) | 1.9 | 1.6 | (0.5) | (1.3) | 8.3 | 3.0 | (1.2) | (3.7) |
| 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) | — | -223.1% | -108.2% | -113.3% | -280.0% | -68.9% | +622.8% | -11.5% | -7.1% | -65.1% | -88.2% | -29.0% | -21.4% | +26.4% | -44.0% | +45.8% | +115.8% | +51.8% | +139.1% | +33.2% |
| Depreciation & amortisation | +117.9% | +15.4% | +14.0% | +14.9% | +22.1% | -4.1% | +5.5% | +1.8% | -0.2% | +5.9% | +3.1% | +7.0% | +10.0% | +7.0% | +7.4% | +4.8% | +2.3% | +3.0% | +3.2% | -0.2% |
| Net cash from operating activities | -8,360.9% | -78.5% | — | -489.9% | -97.1% | +182.1% | -276.8% | — | +95.8% | +46.6% | — | — | -73.5% | -47.1% | — | — | +293.3% | +2,031.1% | — | -2,243.0% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +765.9% | -19.7% | -30.0% | -18.5% | -27.4% | +159.3% | +188.1% | +605.4% | +114.7% | -35.2% | -4.2% | -18.4% | -20.6% | -51.3% | -44.4% | -54.5% | +65.8% | +5.3% | +8.8% | +123.7% |
| Net cash from investing activities | -87.6% | — | — | — | — | — | — | -132.6% | — | — | -151.4% | -73.1% | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | -100.0% | -1.9% | -50.0% | +264.3% | -95.7% | -66.3% | +72.9% | — | +6,180.0% | +0.5% | — | — | — | +49.0% | — | — | — | — | -100.0% |
| Borrowings raised / (repaid) | — | -99.2% | -105.7% | +979.7% | — | — | — | -85.7% | — | — | — | — | — | — | -108.2% | -146.2% | — | -412.9% | -62.5% | +736.3% |
| Net cash from financing activities | — | -99.2% | -109.0% | +7,939.9% | — | — | — | -98.0% | — | — | — | — | — | — | -186.3% | -146.2% | — | -390.7% | -77.8% | — |
| Net change in cash | +530.1% | -727.8% | — | -310.9% | -66.4% | — | — | +1.5% | +2.4% | -132.2% | — | +61.2% | +220.5% | +1,962.9% | — | -78.6% | — | -97.1% | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -83.0% | — | — | -119.2% | +184.0% | -382.2% | — | +90.5% | +64.1% | — | — | -77.6% | -46.1% | — | — | +341.3% | — | — | — |
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 17 Oct 2026.
All reported line items 49
| Rs bn | 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 | 1.3 | (0.3) | (0.1) | (0.2) | (3.6) | 0.3 | 0.9 | 1.5 | 2.0 | 0.9 | 0.1 | 1.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 2.4 | 4.7 | (2.4) | (0.5) | 3.6 | 0.7 | 0.7 | 0.7 | 0.5 | 1.1 | 0.8 | 1.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.2 | 0.0 | 0.0 | 0.1 | 3.0 | 0.0 | (0.0) | 0.1 | (0.0) | 0.0 | (0.2) | 0.1 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.2 | 4.0 | (2.7) | (1.0) | 0.1 | 0.3 | 0.3 | 0.2 | 0.1 | 0.6 | 0.5 | 0.5 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 1.1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 1.1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | 0.2 | (0.2) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.1) | (0.0) | 0.1 | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | (0.3) | 1.2 | 1.7 | 1.2 | 0.8 | 0.3 | 0.3 | 0.3 | 0.2 | (0.0) | 0.2 | 0.3 |
| Interest Paid - Cash | 0.8 | 0.6 | 1.8 | — | 0.7 | 0.5 | 0.4 | 0.5 | 0.9 | 0.8 | 0.8 | 0.7 |
| Interest & Dividends - Received - Total - Cash Flow | — | 0.8 | 4.4 | 1.0 | 0.3 | 0.5 | 0.3 | 0.3 | 0.6 | 0.0 | 0.4 | 0.2 |
| Cash Flow from Operating Activities before Changes in Working Capital | 3.2 | 3.4 | (1.6) | (0.8) | (1.1) | 0.6 | 1.2 | 1.7 | 1.9 | 1.2 | 0.3 | 2.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | (14.4) | (1.7) | 0.3 | (0.4) | 1.3 | 7.4 | (5.6) | (1.4) | 2.8 | 1.7 | 2.2 | (5.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (7.7) | (3.1) | 1.4 | 0.1 | 0.7 | 6.2 | 0.6 | (2.6) | (1.2) | (0.2) | 4.2 | (0.6) |
| Inventories - Decrease/(Increase) - Cash Flow | (11.0) | 1.6 | 1.2 | (2.8) | 0.0 | 1.6 | (3.6) | (1.1) | 2.9 | 2.2 | (1.2) | (4.6) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 4.4 | (0.2) | (2.3) | 2.2 | (0.1) | 0.1 | (2.4) | 2.3 | 1.3 | (0.3) | (1.1) | (0.5) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (0.0) | 0.1 | (0.0) | — | 0.7 | (0.5) | (0.2) | — | (0.2) | (0.0) | 0.2 | — |
| Net Cash Flow from Operating Activities | (11.1) | 1.7 | (1.3) | (1.3) | 0.1 | 8.0 | (4.4) | 0.3 | 4.7 | 2.8 | 2.5 | (3.7) |
| Capital Expenditures - Net - Cash Flow | 7.0 | 0.5 | 0.9 | 1.1 | 0.8 | 0.5 | 1.3 | 1.4 | 1.1 | 0.2 | 0.5 | 0.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 7.0 | 0.5 | 0.9 | 1.1 | 0.8 | 0.5 | 1.3 | 1.4 | 1.1 | 0.2 | 0.5 | 0.2 |
| Property, Plant & Equipment - Purchased - Cash Flow | 7.1 | 0.5 | 0.9 | 1.1 | 0.8 | 0.6 | 1.3 | 1.4 | 1.1 | 0.2 | 0.5 | 0.2 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | 7.1 | 0.5 | 0.9 | 1.1 | 0.8 | 0.6 | 1.3 | 1.4 | 1.1 | 0.2 | 0.5 | 0.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 13.2 | (2.8) | 3.6 | (2.7) | 14.0 | (19.5) | (0.9) | 1.1 | (1.4) | 0.2 | 0.1 | 1.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 13.2 | (2.8) | 3.6 | (2.7) | 14.0 | (19.5) | (0.9) | 1.1 | (1.4) | 0.2 | 0.1 | 1.0 |
| Other Investing Cash Flow - Decrease/(Increase) | (4.5) | 0.0 | 0.0 | — | 0.2 | 0.0 | — | — | 0.1 | 0.0 | 0.0 | — |
| Net Cash Flow from Investing Activities | 1.7 | (3.3) | 2.7 | (3.8) | 13.4 | (20.0) | (2.2) | (0.3) | (2.4) | (0.0) | (0.4) | 0.8 |
| Dividends Paid - Cash - Total - Cash Flow | — | 0.0 | 0.2 | 0.2 | 0.3 | 0.0 | 0.2 | 0.4 | 0.1 | 0.2 | 0.6 | 0.2 |
| Dividends - Common - Cash Paid | — | 0.0 | 0.2 | 0.2 | 0.3 | 0.0 | 0.2 | 0.4 | 0.1 | 0.2 | 0.6 | 0.2 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 10.1 | 0.1 | (0.4) | 5.0 | (13.1) | 12.3 | 6.7 | 0.5 | (1.7) | (2.7) | (1.5) | 3.3 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 7.0 | 0.2 | (2.7) | 5.4 | (12.9) | 12.5 | 6.9 | 0.7 | (1.5) | (2.5) | (1.3) | 3.5 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 3.1 | (0.1) | 2.3 | (0.4) | (0.2) | (0.2) | (0.2) | (0.2) | (0.2) | (0.2) | (0.2) | (0.2) |
| Debt - Issued - Long-Term - Cash Flow | 3.1 | 0.1 | 2.5 | — | — | — | — | — | 0.0 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | 0.2 | 0.2 | 0.4 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 |
| Other Financing Cash Flow - Increase/(Decrease) | 0.2 | — | — | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 10.3 | 0.1 | (0.6) | 4.8 | (13.4) | 12.3 | 6.5 | 0.1 | (1.8) | (2.9) | (2.1) | 3.0 |
| Net Change in Cash - Total | 0.9 | (1.5) | 0.8 | (0.2) | 0.1 | 0.2 | (0.0) | 0.1 | 0.4 | (0.1) | (0.0) | 0.1 |
| Net Cash from Continuing Operations | 0.9 | (1.5) | 0.8 | (0.2) | 0.1 | 0.2 | (0.0) | 0.1 | 0.4 | (0.1) | (0.0) | 0.1 |
| Net Cash - Beginning Balance | 1.3 | 2.8 | 2.0 | 2.3 | 2.1 | 1.9 | 1.9 | 1.8 | 1.4 | 1.5 | 1.5 | 1.4 |
| Net Cash - Ending Balance | 2.2 | 1.3 | 2.8 | 2.0 | 2.3 | 2.1 | 1.9 | 1.9 | 1.8 | 1.4 | 1.5 | 1.5 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | (0.3) | 1.2 | 1.7 | 1.2 | 0.8 | 0.3 | 0.3 | 0.3 | 0.2 | (0.0) | 0.2 | 0.3 |
| Interest Paid - Cash Flow - Supplemental | 0.8 | 0.6 | 1.8 | — | 0.7 | 0.5 | 0.4 | 0.5 | 0.9 | 0.8 | 0.8 | 0.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | 0.8 | 4.4 | 1.0 | 0.3 | 0.5 | 0.3 | 0.3 | 0.6 | 0.0 | 0.4 | 0.2 |
| CF from Optg Activities before Change in WC & Int Payments | 4.0 | 3.9 | 0.2 | (0.8) | (0.4) | 1.2 | 1.6 | 2.2 | 2.8 | 2.0 | 1.1 | 2.7 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | (0.0) | 0.1 | (0.0) | — | 0.7 | (0.5) | (0.2) | — | (0.2) | (0.0) | 0.2 | — |
| Depreciation, Depletion & Amortization - Cash Flow | 1.1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 |
| Free Cash Flow to Equity | (8.0) | 1.4 | (2.6) | 2.7 | (13.8) | 19.7 | 1.1 | (0.6) | 1.8 | (0.1) | 0.5 | (0.7) |
| Free Cash Flow Net of Dividends | (18.2) | 1.3 | (2.5) | (2.6) | (1.0) | 7.4 | (5.9) | (1.4) | 3.5 | 2.4 | 1.4 | (4.1) |
| Free Cash Flow | (18.2) | 1.3 | (2.3) | (2.4) | (0.7) | 7.4 | (5.7) | (1.0) | 3.5 | 2.6 | 2.0 | (3.9) |
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.