Last close · 16 Oct 2026
Rs 24.90 +0.12%
Annual · FY2014 – FY2026
United Brands Limited (UBDL) cash flow statement
Operating activities generated Rs 72.3 mn of cash in FY2026 (Jul 2025 – Jun 2026), up 27.6% on FY2025. Capital expenditure was Rs 3.6 mn, leaving free cash flow of Rs 68.7 mn. Overall, cash decreased by Rs 5.3 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) | (33.9) | 8.8 | 7.4 | (62.9) | 79.1 | ||||||||
| Depreciation & amortisation | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 | ||||||||
| Net cash from operating activities | 72.3 | 56.7 | 150.6 | (27.1) | 101.9 | ||||||||
| Investing activities | |||||||||||||
| Capital expenditure | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) | ||||||||
| Net cash from investing activities | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) | ||||||||
| Financing activities | |||||||||||||
| Dividends paid | — | — | — | — | — | ||||||||
| Borrowings raised / (repaid) | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | ||||||||
| Net cash from financing activities | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | ||||||||
| Net change in cash | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 | ||||||||
| Key figures | |||||||||||||
| Free cash flow (operating cash flow − capex) | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 | ||||||||
| 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) | -483.5% | +19.6% | — | -179.5% | -38.9% | ||||||||
| Depreciation & amortisation | -31.8% | +241.5% | -46.9% | -20.7% | +5.2% | ||||||||
| Net cash from operating activities | +27.6% | -62.4% | — | -126.6% | -80.0% | ||||||||
| Investing activities | |||||||||||||
| Capital expenditure | -66.4% | +94.8% | +428.1% | -43.3% | -48.6% | ||||||||
| Net cash from investing activities | — | — | — | — | — | ||||||||
| Financing activities | |||||||||||||
| Dividends paid | — | — | — | — | — | ||||||||
| Borrowings raised / (repaid) | — | — | — | — | — | ||||||||
| Net cash from financing activities | — | — | — | — | — | ||||||||
| Net change in cash | -124.6% | — | — | -353.2% | -78.5% | ||||||||
| Key figures | |||||||||||||
| Free cash flow (operating cash flow − capex) | +49.8% | -68.4% | — | -128.2% | -80.2% | ||||||||
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 15 Oct 2026.
All reported line items 59
| 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 | (33.9) | 8.8 | 7.4 | (62.9) | 79.1 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 58.8 | 110.5 | 37.3 | 75.2 | 60.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 49.7 | 90.3 | 3.5 | 18.3 | 21.4 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.6 | 13.5 | 31.9 | 53.1 | 34.6 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 4.6 | 6.7 | 2.0 | 3.7 | 4.3 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | 0.0 | 0.0 | 0.1 | 0.4 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 3.8 | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 23.2 | 51.6 | 42.9 | 32.2 | 64.2 |
| Interest Paid - Cash | 3.7 | 18.4 | 49.7 | 43.2 | 22.5 |
| Interest & Dividends - Received - Total - Cash Flow | 1.0 | 4.1 | 4.9 | 3.0 | 1.7 |
| Cash Flow from Operating Activities before Changes in Working Capital | (1.1) | 53.4 | (42.9) | (60.1) | 54.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | 73.4 | 3.3 | 193.5 | 33.0 | 47.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 359.6 | 175.9 | (206.7) | (33.7) | (71.2) |
| Inventories - Decrease/(Increase) - Cash Flow | 263.6 | 47.4 | (168.3) | 172.6 | (66.3) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 14.0 | (12.1) | 41.1 | (21.4) | (35.9) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (497.8) | (201.2) | 484.9 | (91.1) | 204.3 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (66.1) | (6.7) | 42.5 | 6.6 | 16.2 |
| Net Cash Flow from Operating Activities | 72.3 | 56.7 | 150.6 | (27.1) | 101.9 |
| Capital Expenditures - Net - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 |
| Property, Plant & Equipment - Purchased - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — |
| Capital Expenditures - Total | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | 0.0 |
| Net Cash Flow from Investing Activities | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | — |
| Dividends - Common - Cash Paid | — | — | — | — | — |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (74.0) | (24.1) | (157.7) | 2.7 | (54.6) |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | 2.7 | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | 54.6 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | 0.0 | (14.8) | (29.6) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 0.0 | 14.8 | 29.6 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) |
| Net Change in Cash - Total | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 |
| Net Cash from Continuing Operations | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 |
| Net Cash - Beginning Balance | 86.5 | 64.7 | 77.4 | 117.6 | 101.7 |
| Net Cash - Ending Balance | 81.1 | 86.5 | 64.7 | 77.4 | 117.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 23.2 | 51.6 | 42.9 | 32.2 | 64.2 |
| Interest Paid - Cash Flow - Supplemental | 3.7 | 18.4 | 49.7 | 43.2 | 22.5 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 1.0 | 4.1 | 4.9 | 3.0 | 1.7 |
| CF from Optg Activities before Change in WC & Int Payments | 2.7 | 71.8 | 6.8 | (16.9) | 77.3 |
| Cash Dividends Paid & Common Stock Buyback - Net | — | — | — | — | — |
| Common Stock Buyback - Net | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 |
| Free Cash Flow to Equity | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 |
| Free Cash Flow Net of Dividends | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 |
| Free Cash Flow | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.