UBL United Bank Limited
Latest results: FY2025 · Dec 2025 Q3 FY2026 · Jul – Sep 2026
Last close · 16 Oct 2026
Rs 412.53 +0.45%
Quarterly · Q4 FY2021 – Q3 FY2026
United Bank Limited (UBL) quarterly cash flow statement
Operating activities generated Rs 657.3 bn of cash in Q3 FY2026 (Jul – Sep 2026), up 42.4% on Q3 FY2025. Capital expenditure was Rs 31.5 bn. Dividends paid to shareholders came to Rs 22.9 bn. Overall, cash decreased by Rs 55.3 bn.
| Rs bn | TTM to Sep 2026 | Q3 FY2026 Jul – Sep 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | 1,594.2 | 657.3 | 360.1 | 64.2 | 512.7 | 461.7 | 587.3 | 1,042.2 | (1,060.4) | (0.1) | 391.7 | 195.0 | 257.2 | 3.1 | 20.1 | 544.8 | (538.3) | 212.0 | 214.9 | 8.1 | (98.8) |
| Capital expenditure | (134.7) | (31.5) | (27.9) | (16.4) | (59.0) | (9.5) | (16.8) | (68.3) | (0.0) | (9.0) | (7.2) | (1.9) | (2.5) | (2.8) | (1.8) | (1.8) | (1.6) | (2.7) | (1.8) | (1.3) | (0.4) |
| Net cash from investing activities | (1,014.2) | 1,879.7 | (1,511.9) | (89.3) | (1,292.7) | 7.0 | (1,129.1) | (1,552.1) | 510.6 | (225.5) | (1,430.3) | (295.1) | (1,705.9) | (733.8) | (117.1) | (312.5) | 46.0 | 162.7 | (516.8) | 287.0 | (6.1) |
| Dividends paid | (80.0) | (22.9) | (26.1) | (10.9) | (20.1) | (19.9) | (20.5) | (6.6) | (13.4) | (13.4) | (20.3) | (6.6) | (13.4) | (13.4) | (32.4) | (0.0) | (2.5) | (2.4) | (7.3) | (5.6) | (4.7) |
| Net cash from financing activities | (381.9) | (2,591.2) | 1,365.1 | 60.9 | 783.4 | (370.1) | 644.9 | 539.9 | 535.1 | 186.3 | 1,101.4 | 151.2 | 1,445.9 | 715.5 | 126.6 | (92.9) | 366.2 | (361.0) | 333.8 | (358.8) | 142.2 |
| Net change in cash | 193.9 | (55.3) | 212.2 | 34.5 | 2.5 | 97.0 | 105.8 | 31.3 | (16.6) | (37.4) | 64.0 | 48.3 | 0.4 | (14.8) | 31.0 | 158.7 | (126.2) | 37.0 | 32.0 | (63.8) | 37.3 |
| Rs mn | Q3 FY2026 Jul – Sep 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | +42.4% | -38.7% | -93.8% | — | — | +50.0% | +434.4% | -512.2% | -103.3% | +1,849.1% | -64.2% | — | -98.5% | -90.6% | +6,613.0% | — | — | +14.4% | — | -208.3% |
| Capital expenditure | +230.7% | +66.1% | -76.0% | +710,796.6% | +5.5% | +133.1% | +3,438.0% | -99.7% | +218.6% | +298.1% | +10.3% | +60.5% | +6.2% | +2.3% | +39.8% | +296.9% | +83.5% | +19.5% | +97.0% | — |
| Net cash from investing activities | +26,769.2% | — | — | -353.2% | — | — | — | — | — | — | — | -3,812.5% | -550.9% | — | -208.9% | — | — | — | — | — |
| Dividends paid | +15.0% | +27.7% | +64.6% | +49.4% | +48.4% | +0.6% | -0.1% | +0.1% | +0.2% | -37.2% | +6,190,094.4% | +430.1% | +459.2% | +341.5% | -100.0% | -46.7% | -52.3% | -47.0% | +141,400.1% | +115,163.9% |
| Net cash from financing activities | — | +111.7% | -88.7% | +46.4% | -298.7% | -41.5% | +257.1% | -63.0% | -74.0% | +770.1% | — | +294.8% | — | -62.1% | — | +157.5% | -358.1% | — | -381.1% | — |
| Net change in cash | -157.0% | +100.7% | +10.3% | — | — | +65.2% | -35.2% | -4,752.5% | — | +106.5% | -69.6% | — | -140.1% | -3.1% | — | -438.2% | — | -46.7% | — | +4.6% |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 17 Oct 2026.
All reported line items 58
| Rs bn | Q3 FY2026 Jul – Sep 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 63.7 | 77.9 | 100.6 | 66.1 | 74.7 | 74.2 | 76.1 | 41.3 | 43.5 | 29.1 | 31.2 | 29.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 13.2 | 1.6 | 10.4 | 7.9 | 7.0 | 3.4 | 2.8 | (7.7) | (4.6) | 2.1 | 4.6 | 1.3 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | 0.0 | (1.9) | 2.0 | (0.2) | (0.2) | (0.4) | (0.2) | (0.2) | (0.4) | (0.3) | 0.0 | 0.2 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 5.5 | 3.0 | (0.5) | (1.2) | 4.0 | 1.5 | 2.4 | (7.3) | (7.1) | 0.9 | 4.1 | 0.3 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 8.2 | 7.4 | 6.5 | 9.6 | 3.9 | 3.6 | 3.0 | 2.7 | 2.3 | 2.2 | 2.1 | 2.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 6.3 | 5.4 | 4.7 | 4.5 | 3.7 | 3.4 | 2.7 | 2.5 | 2.1 | 2.0 | 1.9 | 1.9 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 1.8 | 1.9 | 1.8 | 5.1 | 0.3 | 0.3 | 0.3 | 0.3 | 0.2 | 0.2 | 0.3 | 0.3 |
| Loan Loss Provision including Impairment - Increase/(Decrease) - Cash Flow | (2.3) | (3.7) | 1.6 | 0.4 | (0.4) | (1.1) | (3.0) | 12.4 | 0.9 | (0.5) | (1.6) | (1.8) |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | 0.0 | 0.2 | — | — | — | — | — | — | — | — | — | — |
| Impairment - Financial Fixed Assets - Operating - Cash Flow - to Reconcile | 0.6 | (0.0) | (1.3) | (0.4) | (0.4) | (0.2) | 0.6 | (15.5) | (0.0) | (0.2) | (0.1) | 0.5 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) |
| Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow | (0.0) | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 1.2 | (3.2) | 2.2 | (0.2) | 0.1 | (0.1) | 0.0 | 0.2 | (0.1) | (0.1) | 0.0 | 0.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 28.9 | 78.8 | 42.3 | 55.1 | 28.3 | 37.4 | 18.2 | 39.8 | 17.2 | 14.5 | 12.1 | 13.3 |
| Interest & Dividends - Received - Total - Cash Flow | 0.2 | 0.4 | 0.1 | 0.6 | 0.3 | 1.0 | 0.4 | 0.6 | 0.2 | 0.5 | 0.4 | 0.6 |
| Cash Flow from Operating Activities before Changes in Working Capital | 48.2 | 1.2 | 68.9 | 19.5 | 53.6 | 41.2 | 61.1 | (5.5) | 22.0 | 17.1 | 24.1 | 18.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | 609.1 | 358.9 | (4.7) | 493.2 | 408.1 | 546.1 | 981.1 | (1,054.9) | (22.1) | 374.6 | 170.9 | 239.2 |
| Other Assets - Decrease/(Increase) - Cash Flow | 34.5 | (64.7) | (5.6) | 51.5 | (42.2) | (6.0) | (167.4) | (44.3) | 0.1 | (26.5) | (8.5) | 20.5 |
| Lending & Deposits - Due from Banks - Long-Term - Decrease/(Increase) - Cash Flow | (26.6) | (1.2) | 31.6 | 107.8 | (48.6) | (85.2) | 13.0 | (16.5) | 13.9 | (6.2) | 29.7 | 189.3 |
| Investment Securities - Decrease/(Increase) - Operating - Cash Flow | 458.4 | (377.2) | (137.3) | 166.0 | 42.6 | (136.5) | (114.7) | 51.8 | 3.2 | — | — | (61.8) |
| Loans - Customer - Decrease/(Increase) - Cash Flow | (185.8) | (43.8) | (111.6) | (267.3) | (41.0) | (131.7) | 518.1 | (527.3) | 5.8 | (68.2) | 7.0 | (24.4) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (46.4) | 121.4 | (7.2) | 35.5 | 20.9 | 8.1 | (22.5) | 9.1 | 28.2 | 2.5 | 9.9 | (24.8) |
| Deposits - Increase/(Decrease) - Total - Cash Flow | 374.9 | 724.5 | 225.4 | 399.8 | 476.4 | 897.4 | 754.6 | (527.6) | (73.2) | 473.0 | 132.9 | 140.3 |
| Net Cash Flow from Operating Activities | 657.3 | 360.1 | 64.2 | 512.7 | 461.7 | 587.3 | 1,042.2 | (1,060.4) | (0.1) | 391.7 | 195.0 | 257.2 |
| Capital Expenditures - Net - Cash Flow | 31.5 | 27.5 | 16.1 | 58.9 | 9.4 | 16.8 | 68.2 | (1.7) | 8.9 | 7.1 | 1.9 | 2.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 31.5 | 27.5 | 16.1 | 58.9 | 9.4 | 16.8 | 68.2 | (1.7) | 8.9 | 7.1 | 1.9 | 2.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 31.5 | — | 16.4 | 59.0 | 9.5 | 16.8 | 68.3 | 0.0 | 9.0 | 7.2 | 1.9 | 2.5 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | — | 0.3 | 0.1 | 0.1 | 0.0 | 0.2 | 1.7 | 0.1 | 0.1 | 0.0 | 0.1 |
| Capital Expenditures - Total | 31.5 | 27.9 | 16.4 | 59.0 | 9.5 | 16.8 | 68.3 | 0.0 | 9.0 | 7.2 | 1.9 | 2.5 |
| Acquisition & Disposals of Business - Assets - Sold/(Acquired) - Net - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.2 | (9.1) | 9.1 | — | — | — |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 1,911.7 | (1,470.0) | (78.4) | (1,233.8) | 18.2 | (1,113.1) | (1,499.4) | 525.7 | (225.1) | (1,423.4) | (290.1) | (1,702.8) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 1,911.7 | (1,470.0) | (78.4) | (1,233.8) | 18.2 | (1,113.1) | (1,499.4) | 525.7 | (225.1) | (1,423.4) | (290.1) | (1,702.8) |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | 1,233.8 | — | — | — | — | — | — | — | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | 0.1 | (13.7) | 5.6 | 0.6 | (0.6) | (0.8) | (0.4) | 0.6 | (0.3) | 0.0 | (1.2) | 0.5 |
| Other Investing Cash Flow - Decrease/(Increase) | (0.6) | (0.7) | (0.5) | (0.6) | (1.1) | 1.5 | 0.7 | (8.4) | (0.2) | 0.2 | (1.8) | (1.2) |
| Net Cash Flow from Investing Activities | 1,879.7 | (1,511.9) | (89.3) | (1,292.7) | 7.0 | (1,129.1) | (1,552.1) | 510.6 | (225.5) | (1,430.3) | (295.1) | (1,705.9) |
| Dividends Paid - Cash - Total - Cash Flow | 22.9 | 26.1 | 10.9 | 20.1 | 19.9 | 20.5 | 6.6 | 13.4 | 13.4 | 20.3 | 6.6 | 13.4 |
| Dividends - Common - Cash Paid | 22.9 | 26.1 | 10.9 | 20.1 | 19.9 | 20.5 | 6.6 | 13.4 | 13.4 | 20.3 | 6.6 | 13.4 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (2,568.3) | 1,391.2 | 71.8 | 803.4 | (350.1) | 665.3 | 546.6 | 548.6 | 199.7 | 1,121.8 | 157.8 | 1,459.3 |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | (2,565.1) | 1,394.3 | 74.8 | 805.9 | (347.5) | 668.1 | 548.1 | 549.4 | 200.7 | 1,122.6 | 158.7 | 1,460.1 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (3.1) | (3.0) | (3.0) | (2.5) | (2.6) | (2.8) | (1.5) | (0.9) | (1.0) | (0.9) | (0.9) | (0.8) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (3.1) | (3.0) | (3.0) | (2.5) | (1.6) | (1.8) | (1.5) | (0.9) | (1.0) | (0.9) | (0.9) | (0.8) |
| Debt - Reduced - Long-Term - Cash Flow | 3.1 | 3.0 | 3.0 | 2.5 | 2.6 | 2.8 | 1.5 | 0.9 | 1.0 | 0.9 | 0.9 | 0.8 |
| 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 | 3.1 | 3.0 | 3.0 | 2.5 | 1.6 | 1.8 | 1.5 | 0.9 | 1.0 | 0.9 | 0.9 | 0.8 |
| Net Cash Flow from Financing Activities | (2,591.2) | 1,365.1 | 60.9 | 783.4 | (370.1) | 644.9 | 539.9 | 535.1 | 186.3 | 1,101.4 | 151.2 | 1,445.9 |
| Non-Classified Cash Flows | — | — | — | — | — | — | — | (1.8) | 1.8 | — | — | — |
| Foreign Exchange Effects - Cash Flow | (1.2) | (1.1) | (1.2) | (0.8) | (1.7) | 2.6 | 1.2 | (0.2) | 0.1 | 1.2 | (2.9) | 3.1 |
| Net Change in Cash - Total | (55.3) | 212.2 | 34.5 | 2.5 | 97.0 | 105.8 | 31.3 | (16.6) | (37.4) | 64.0 | 48.3 | 0.4 |
| Net Cash from Continuing Operations | (55.3) | 212.2 | 34.5 | 2.5 | 97.0 | 105.8 | 31.3 | (14.8) | (39.2) | 64.0 | 48.3 | 0.4 |
| Net Cash - Beginning Balance | 856.2 | 642.8 | 607.2 | 603.5 | 505.7 | 398.3 | 369.6 | 387.4 | 424.6 | 360.7 | 313.6 | 310.4 |
| Net Cash - Ending Balance | 800.8 | 855.0 | 641.7 | 606.0 | 602.7 | 504.0 | 400.9 | 370.8 | 387.2 | 424.7 | 362.0 | 310.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 28.9 | 78.8 | 42.3 | 55.1 | 28.3 | 37.4 | 18.2 | 39.8 | 17.2 | 14.5 | 12.1 | 13.3 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.2 | 0.4 | 0.1 | 0.6 | 0.3 | 1.0 | 0.4 | 0.6 | 0.2 | 0.5 | 0.4 | 0.6 |
| CF from Optg Activities before Change in WC & Int Payments | 48.2 | 1.2 | 68.9 | 19.5 | 53.6 | 41.2 | 61.1 | (5.5) | 22.0 | 17.1 | 24.1 | 18.0 |
| Depreciation, Depletion & Amortization - Cash Flow | 8.2 | 7.2 | 6.5 | 9.6 | 3.9 | 3.6 | 3.0 | 2.7 | 2.3 | 2.2 | 2.1 | 2.2 |
| Free Cash Flow to Equity | (1,942.4) | 1,723.8 | 119.8 | 1,257.2 | 102.2 | 1,235.9 | 1,520.6 | (510.1) | 190.7 | 1,506.3 | 350.9 | 1,714.1 |
| Free Cash Flow Net of Dividends | 602.9 | 306.0 | 36.9 | 433.6 | 432.3 | 550.1 | 967.3 | (1,073.8) | (22.6) | 364.1 | 186.5 | 241.3 |
| Free Cash Flow | 625.8 | 332.2 | 47.8 | 453.7 | 452.2 | 570.5 | 973.9 | (1,060.4) | (9.1) | 384.5 | 193.1 | 254.7 |
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.