Last close · 16 Oct 2026
Rs 233.00 -1.35%
Quarterly · Q1 FY2022 – Q4 FY2026
Attock Cement Pakistan Limited (ACPL) quarterly cash flow statement
Operating activities generated -Rs 3.0 bn of cash in Q4 FY2026 (Apr – Jun 2026), -270% of the starting profit. Capital expenditure was Rs 31.5 mn, leaving free cash flow of -Rs 3.1 bn. Dividends paid to shareholders came to Rs 68.7 mn. Overall, cash increased by Rs 1.2 bn.
| 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) | 5.3 | 1.1 | 1.4 | 1.4 | 1.4 | 1.3 | 0.8 | 0.7 | 0.1 | 2.6 | 0.3 | 0.5 | 2.5 | 1.3 | 0.7 | 0.8 | 0.2 | 0.6 | 0.8 | 0.7 | 0.5 |
| Depreciation & amortisation | 1.8 | 0.5 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.2 | 0.2 | 0.2 | 0.3 | 0.2 | 0.2 | 0.2 | 0.3 | 0.3 | 0.3 | 0.2 |
| Net cash from operating activities | 6.1 | (3.0) | 3.6 | 3.8 | 1.7 | (2.9) | 1.2 | (3.5) | 4.9 | (1.2) | (0.4) | 1.5 | (1.7) | (12.0) | 2.4 | (0.2) | (0.3) | (0.1) | 1.6 | 0.3 | (1.7) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (0.2) | (0.0) | (0.1) | (0.1) | (0.0) | — | (0.7) | (0.7) | (0.5) | (0.8) | (0.7) | (1.3) | (1.0) | — | (0.9) | (1.2) | (2.0) | (2.5) | (4.7) | — | (1.6) |
| Net cash from investing activities | (1.7) | 3.0 | (2.3) | (2.4) | (0.1) | 1.8 | 29.0 | (27.1) | (0.6) | (0.2) | (0.5) | (2.3) | 0.9 | 9.6 | (0.3) | (1.8) | (2.1) | (1.9) | (4.6) | (0.2) | 0.3 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | (1.2) | (0.1) | 0.0 | (1.1) | 0.0 | 0.0 | (0.0) | (0.5) | (0.0) | (0.3) | (0.7) | (0.1) | (0.0) | (0.0) | (0.2) | (0.0) | 0.0 | — | (0.5) | (0.5) | (0.0) |
| Borrowings raised / (repaid) | (0.7) | 1.2 | (1.7) | 0.0 | (0.3) | 2.3 | (0.3) | (0.3) | (0.3) | 0.4 | (0.5) | (0.1) | (0.5) | (1.4) | (0.0) | (0.1) | 1.9 | 1.6 | 3.9 | 0.5 | (0.0) |
| Net cash from financing activities | (1.9) | 1.2 | (1.7) | (1.0) | (0.3) | 2.3 | (0.3) | (0.9) | (0.3) | 0.1 | (1.3) | (0.2) | (0.5) | (1.4) | (0.2) | (0.2) | 1.9 | 1.6 | 3.4 | (0.1) | (0.0) |
| Net change in cash | 2.5 | 1.2 | (0.4) | 0.4 | 1.3 | 1.2 | 29.9 | (31.5) | 4.0 | (1.3) | (2.1) | (1.0) | (1.3) | (3.7) | 1.9 | (2.2) | (0.6) | 0.1 | 0.3 | 0.1 | (1.5) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 5.9 | (3.1) | 3.6 | 3.7 | 1.7 | — | 0.5 | (4.3) | 4.4 | (1.9) | (1.1) | 0.2 | (2.7) | — | 1.5 | (1.4) | (2.3) | (2.6) | (3.1) | — | (3.3) |
| 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) | -12.3% | +65.4% | +106.2% | +2,001.3% | -50.4% | +177.5% | +28.3% | -97.4% | +98.3% | -57.9% | -36.0% | +1,393.4% | +122.5% | -5.0% | +9.4% | -62.4% | +48.6% | -13.7% | -2.2% | -41.2% |
| Depreciation & amortisation | +5.6% | -5.4% | +16.1% | +13.8% | +26.0% | +103.8% | +68.7% | +78.4% | +12.9% | -0.0% | +2.4% | 0.0% | +14.1% | -19.9% | -20.6% | +1.7% | +14.2% | +11.5% | +7.2% | -4.1% |
| Net cash from operating activities | — | +197.0% | — | -65.7% | — | — | -339.4% | — | — | -115.5% | — | — | — | +54.1% | -166.3% | — | -106.9% | +28.9% | -77.1% | -1,233.9% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -89.7% | -89.7% | -99.1% | — | +6.1% | -42.0% | -50.3% | — | -23.7% | +9.5% | -50.6% | — | -80.4% | — | +21.6% | -7.6% | +1,133.4% | — | — |
| Net cash from investing activities | +68.4% | -108.0% | — | — | — | — | — | -164.0% | -101.7% | — | — | — | — | — | — | -801.6% | — | — | -308.4% | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | -100.0% | +99.9% | -100.0% | -100.0% | -100.0% | +313.6% | -71.4% | +40,825.8% | +319.0% | +307.3% | — | — | -66.5% | -94.1% | -100.0% | — | +161,018.1% | +14.3% | +582.8% |
| Borrowings raised / (repaid) | -46.9% | — | — | — | +495.4% | — | — | — | — | — | — | -124.8% | -186.3% | -100.3% | -127.1% | — | -32.0% | +2,173.7% | +753.6% | -121.1% |
| Net cash from financing activities | -49.9% | — | — | — | +2,824.8% | — | — | — | — | — | — | -124.8% | -186.4% | -105.4% | — | — | -31.9% | +1,879.4% | — | -121.2% |
| Net change in cash | -5.6% | -101.3% | — | -67.5% | — | — | — | — | — | -211.2% | — | — | -5,079.1% | +446.1% | -3,062.5% | — | -90.0% | — | -93.1% | -1,031.7% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | +639.6% | — | -62.0% | — | — | -2,268.5% | — | — | -172.8% | — | — | — | — | — | — | — | -478.4% | — | — |
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 16 Oct 2026.
All reported line items 56
| 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 | 1.1 | 1.4 | 1.4 | 1.4 | 1.3 | 0.8 | 0.7 | 0.1 | 2.6 | 0.3 | 0.5 | 2.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 0.6 | 0.3 | 0.6 | 0.6 | (0.1) | 0.7 | 1.0 | 0.5 | (1.6) | (0.1) | 0.5 | (2.0) |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | — | (0.0) | 0.0 | (0.0) | — | (0.0) | 0.0 | (0.0) | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.1) | (0.1) | (0.1) | (0.0) | (0.2) | 0.0 | (0.1) | 0.0 | 0.0 | 0.0 | (0.1) | (0.0) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.2 | 0.1 | 0.3 | 0.2 | 0.4 | 0.5 | 0.7 | 0.1 | 0.1 | (0.3) | 0.3 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.5 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.2 | 0.2 | 0.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.5 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.2 | 0.2 | 0.2 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.1) | (0.1) | 0.0 | (0.0) | (0.9) | (0.1) | (0.0) | (0.0) | (2.1) | (0.0) | (0.0) | (2.2) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | — | 0.0 | (0.0) | — | 0.0 | (0.1) | 0.1 | — | 0.0 | 0.0 | (0.0) | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.8 | 0.3 | 0.2 | (0.6) | 0.7 | 0.1 | 0.2 | (0.4) | 0.3 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash | 0.2 | 0.3 | 0.1 | 0.3 | 0.6 | 0.9 | 0.4 | 0.3 | 1.0 | 0.0 | 0.1 | 0.1 |
| Interest & Dividends - Received - Total - Cash Flow | 0.1 | — | — | — | 0.1 | — | — | — | 0.0 | — | 0.0 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 0.7 | 1.1 | 1.6 | 2.3 | (0.0) | 0.5 | 1.1 | 0.7 | (0.2) | 0.1 | 0.8 | 0.3 |
| Working Capital - Increase/(Decrease) - Cash Flow | (3.7) | 2.5 | 2.2 | (0.6) | (2.9) | 0.7 | (4.6) | 4.2 | (1.0) | (0.5) | 0.6 | (2.0) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (0.8) | 0.2 | 0.1 | (0.1) | 1.3 | (0.4) | (0.6) | 0.8 | (0.9) | 0.6 | (0.2) | (0.4) |
| Inventories - Decrease/(Increase) - Cash Flow | (2.5) | 1.8 | (0.3) | 1.7 | (3.8) | 1.3 | 0.7 | 0.6 | (0.5) | 0.4 | (0.6) | (2.1) |
| Other Assets - Decrease/(Increase) - Cash Flow | (0.2) | (0.3) | 0.1 | (0.1) | (0.4) | 0.3 | (3.4) | 3.2 | 0.1 | (0.1) | (0.0) | (0.2) |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | — | 0.1 | (0.1) | — | — | (0.5) | 0.5 | — | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (0.4) | 0.7 | 2.3 | (2.2) | (0.0) | 0.0 | (1.9) | (0.3) | 0.3 | (1.4) | 1.4 | 0.6 |
| Net Cash Flow from Operating Activities | (3.0) | 3.6 | 3.8 | 1.7 | (2.9) | 1.2 | (3.5) | 4.9 | (1.2) | (0.4) | 1.5 | (1.7) |
| Capital Expenditures - Net - Cash Flow | 0.0 | 0.1 | 0.1 | 0.0 | (0.7) | 0.7 | 0.7 | 0.5 | 0.8 | 0.7 | 1.3 | 1.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 0.1 | 0.1 | 0.0 | (0.7) | 0.7 | 0.7 | 0.5 | 0.8 | 0.7 | 1.3 | 1.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 0.1 | 0.1 | 0.0 | — | 0.7 | 0.7 | 0.5 | 0.8 | 0.7 | 1.3 | 1.0 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.7 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | 0.0 | 0.1 | 0.1 | 0.0 | — | 0.7 | 0.7 | 0.5 | 0.8 | 0.7 | 1.3 | 1.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 3.0 | (2.3) | (2.3) | (0.1) | 1.1 | 29.7 | (29.6) | (0.1) | 0.8 | 0.2 | 0.8 | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 3.0 | (2.3) | (2.3) | (0.1) | 1.1 | 29.7 | (29.6) | (0.1) | 0.8 | 0.2 | 0.8 | 0.0 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 8.8 | 0.1 | 0.1 | — | 1.2 | 30.1 | 1.0 | 0.2 | 0.8 | 1.0 | 2.1 | 0.0 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 5.9 | 2.4 | 2.4 | 0.1 | 0.1 | 0.4 | 30.6 | 0.3 | 0.0 | 0.8 | 1.3 | 0.0 |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | 0.1 | 0.0 | — | — | 0.0 | 0.0 | 3.3 | — | 0.0 | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | (0.0) | 0.0 | — | 0.0 | — | — | — | 0.0 | (0.2) | 0.0 | (1.8) | 1.8 |
| Net Cash Flow from Investing Activities | 3.0 | (2.3) | (2.4) | (0.1) | 1.8 | 29.0 | (27.1) | (0.6) | (0.2) | (0.5) | (2.3) | 0.9 |
| Dividends Paid - Cash - Total - Cash Flow | 0.1 | 0.0 | 1.1 | 0.0 | 0.0 | 0.0 | 0.5 | 0.0 | 0.3 | 0.7 | 0.1 | 0.0 |
| Dividends - Common - Cash Paid | 0.1 | 0.0 | 1.1 | 0.0 | 0.0 | 0.0 | 0.5 | 0.0 | 0.3 | 0.7 | 0.1 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 1.2 | (1.7) | 0.0 | (0.3) | 2.3 | (0.3) | (0.3) | (0.3) | 0.4 | (0.5) | (0.1) | (0.5) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 1.3 | (1.2) | (0.1) | — | — | — | — | — | — | — | — | — |
| Debt - Issued - Short-Term - Cash Flow | 2.1 | 0.0 | 0.8 | — | — | — | — | — | — | — | — | — |
| Debt - Reduced - Short-Term - Cash Flow | 0.8 | 1.2 | 0.9 | — | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.1) | (0.5) | 0.2 | (0.3) | 2.3 | (0.3) | (0.3) | (0.3) | 0.4 | (0.5) | (0.1) | (0.5) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | 0.0 | (0.0) | — | (0.0) | 0.0 | (0.0) | — | (0.0) | 0.0 | (0.0) | 0.0 |
| Debt - Issued - Long-Term - Cash Flow | 11.8 | 0.0 | 6.5 | — | 11.0 | — | — | — | 5.9 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 11.9 | 0.5 | 6.3 | 0.3 | 8.7 | 0.3 | 0.3 | 0.3 | 5.5 | 0.5 | 0.1 | 0.5 |
| 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 | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Net Cash Flow from Financing Activities | 1.2 | (1.7) | (1.0) | (0.3) | 2.3 | (0.3) | (0.9) | (0.3) | 0.1 | (1.3) | (0.2) | (0.5) |
| Net Change in Cash - Total | 1.2 | (0.4) | 0.4 | 1.3 | 1.2 | 29.9 | (31.5) | 4.0 | (1.3) | (2.1) | (1.0) | (1.3) |
| Net Cash from Continuing Operations | 1.2 | (0.4) | 0.4 | 1.3 | 1.2 | 29.9 | (31.5) | 4.0 | (1.3) | (2.1) | (1.0) | (1.3) |
| Net Cash - Beginning Balance | (0.1) | 1.6 | 1.2 | (1.4) | (2.6) | (35.6) | (4.1) | (8.1) | (3.8) | (4.1) | (3.1) | (1.8) |
| Net Cash - Ending Balance | 1.1 | 1.2 | 1.6 | (0.1) | (1.4) | (5.7) | (35.6) | (4.1) | (5.1) | (6.2) | (4.1) | (3.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.8 | 0.3 | 0.2 | (0.6) | 0.7 | 0.1 | 0.2 | (0.4) | 0.3 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 0.2 | 0.3 | 0.1 | 0.3 | 0.6 | 0.9 | 0.4 | 0.3 | 1.0 | 0.0 | 0.1 | 0.1 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.1 | — | — | — | 0.1 | — | — | — | 0.0 | — | 0.0 | — |
| CF from Optg Activities before Change in WC & Int Payments | 1.0 | 1.4 | 1.8 | 2.5 | 0.6 | 1.4 | 1.5 | 1.0 | 0.8 | 0.1 | 1.0 | 0.4 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.5 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.4 | 0.4 | 0.4 | 0.2 | 0.2 | 0.2 |
| Free Cash Flow to Equity | (1.8) | 1.9 | 3.8 | 1.4 | 0.1 | 0.2 | (4.6) | 4.1 | (1.5) | (1.6) | 0.1 | (3.1) |
| Free Cash Flow Net of Dividends | (3.1) | 3.6 | 2.6 | 1.7 | — | 0.5 | (4.8) | 4.4 | (2.2) | (1.8) | 0.1 | (2.7) |
| Free Cash Flow | (3.1) | 3.6 | 3.7 | 1.7 | — | 0.5 | (4.3) | 4.4 | (1.9) | (1.1) | 0.2 | (2.7) |
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.