Last close · 16 Oct 2026
Rs 37.34 -4.18%
Annual · FY2007 – FY2026
Bawany Air Products Limited (BAPL) cash flow statement
Operating activities generated -Rs 62.0 mn of cash in FY2026 (Jul 2025 – Jun 2026). Capital expenditure was Rs 155,500, leaving free cash flow of -Rs 62.2 mn. Overall, cash decreased by Rs 1.8 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 * Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 * Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 Jul 2011 – Jun 2012 | FY2011 Jul 2010 – Jun 2011 | FY2010 * Jul 2009 – Jun 2010 | FY2009 Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (63.0) | (54.0) | (22.5) | 59.4 | (9.1) | (18.1) | (85.2) | (19.8) | (15.3) | (19.1) | (17.7) | (18.3) | (28.6) | 21.9 | 15.3 | 22.3 | 35.1 | (8.1) | (24.1) | (11.8) |
| Depreciation & amortisation | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.8 | 7.0 | 8.0 | 6.3 | 5.9 | 6.1 | 6.7 | 7.2 | 7.3 | 7.4 | 8.0 | 7.2 | 2.7 | 3.3 | 3.4 |
| Net cash from operating activities | (62.0) | (3,227.4) | (35.5) | (27.9) | (6.2) | (28.3) | (9.8) | (7.0) | (3.4) | (4.6) | (12.0) | (12.6) | (12.6) | 17.3 | 21.3 | 17.3 | 19.6 | 7.8 | (15.1) | (10.1) |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | (0.2) | (0.1) | 0.0 | (0.1) | — | — | — | — | — | 0.0 | (0.1) | (0.1) | 0.0 | (5.9) | (1.9) | (1.3) | (6.2) | (0.2) | (6.1) | (4.8) |
| Net cash from investing activities | (0.9) | (0.1) | 0.0 | 193.3 | 1.1 | 23.2 | 0.0 | 3.5 | 0.0 | 1.1 | 2.5 | (0.0) | 4.1 | (4.8) | (0.5) | (0.4) | (6.1) | 0.1 | (7.7) | (3.1) |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | — | — | — | — | — | 0.0 | 0.0 | (2.6) | 0.0 | — | — | — |
| Borrowings raised / (repaid) | 61.2 | 11.6 | — | — | 1.7 | (15.0) | 9.3 | 0.5 | (0.1) | (1.2) | (0.3) | 16.6 | 18.2 | 5.7 | (2.5) | (2.6) | 0.2 | (6.6) | 2.2 | 9.6 |
| Net cash from financing activities | 61.2 | 3,208.4 | (27.1) | (81.6) | 5.3 | 17.2 | 9.3 | 3.8 | 3.1 | 3.5 | 10.6 | 12.8 | 8.2 | (12.6) | (20.2) | (16.9) | (13.9) | (8.9) | 24.3 | 12.7 |
| Net change in cash | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 | 12.0 | (0.6) | 0.3 | (0.3) | 0.0 | 1.1 | 0.1 | (0.3) | (0.0) | 0.6 | 0.1 | (0.5) | (0.9) | 1.5 | (0.5) |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (62.2) | (3,227.5) | (35.5) | (28.0) | — | — | — | — | — | (4.6) | (12.1) | (12.7) | (12.6) | 11.5 | 19.4 | 16.1 | 13.4 | 7.6 | (21.2) | (14.9) |
| 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 * Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 * Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 Jul 2011 – Jun 2012 | FY2011 Jul 2010 – Jun 2011 | FY2010 * Jul 2009 – Jun 2010 | FY2009 Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | -137.8% | — | — | — | — | — | — | — | — | — | -230.4% | +43.6% | -31.4% | -36.5% | — | — | — | — |
| Depreciation & amortisation | +128.3% | -84.2% | -15.4% | -8.7% | -87.5% | -88.0% | -12.4% | +28.0% | +5.8% | -2.7% | -9.4% | -5.9% | -2.2% | -1.2% | -7.3% | +11.4% | +167.5% | -19.9% | -2.2% | — |
| Net cash from operating activities | — | — | — | — | — | — | — | — | — | — | — | — | -172.8% | -18.8% | +23.1% | -11.5% | +150.6% | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +5.8% | — | -100.0% | — | — | — | — | — | — | -100.0% | +112.7% | — | -100.0% | +204.4% | +53.1% | -79.6% | +3,074.3% | -96.8% | +26.9% | — |
| Net cash from investing activities | — | — | -100.0% | +16,967.7% | -95.1% | — | -100.0% | — | -100.0% | -56.2% | — | -100.8% | — | — | — | — | -5,097.8% | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | — | — | — | — | — | — | -100.0% | — | — | — | — | — |
| Borrowings raised / (repaid) | +427.6% | — | — | — | — | -261.7% | +1,634.7% | — | — | — | -101.7% | -9.2% | +217.5% | — | — | -1,825.0% | — | -395.1% | -76.7% | — |
| Net cash from financing activities | -98.1% | — | — | -1,648.5% | -69.3% | +85.5% | +144.1% | +23.9% | -13.7% | -66.5% | -17.4% | +56.2% | — | — | — | — | — | -136.6% | +91.7% | — |
| Net change in cash | — | — | -174.7% | +50,069.7% | -98.6% | — | -291.7% | — | -1,139.5% | -97.4% | +636.6% | — | — | -104.8% | +802.1% | — | — | -162.0% | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | — | — | — | — | -210.0% | -40.9% | +20.8% | +19.8% | +76.1% | — | — | — |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 51
| 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (63.0) | (54.0) | (22.5) | 59.4 | (9.1) | (18.1) | (85.2) | (19.8) | (15.3) | (19.1) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 11.1 | 2.7 | 0.1 | (70.1) | (0.9) | 0.9 | 74.8 | 12.2 | 5.4 | 6.8 |
| Income Tax Expense - Cash Flow - to Reconcile | 3.6 | — | — | — | — | — | — | — | — | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (1.9) | 0.8 | — | — | (0.0) | 0.7 | 68.3 | (1.0) | — | — |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 | 1.3 | 0.6 | 0.8 | 0.4 | 1.9 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.0 | 0.7 | 0.1 | 0.1 | 0.1 | 0.8 | 7.0 | 8.0 | 6.3 | 5.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.8 | 7.0 | 8.0 | 6.3 | 5.9 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | 0.0 | 0.7 | — | — | — | — | — | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | 0.0 | (70.2) | (1.1) | (1.9) | (1.2) | 4.4 | (1.3) | (1.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.1 | (0.1) | (0.0) | 0.0 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | 0.0 | 0.2 | 0.0 | 0.1 | 0.8 | 0.0 | 0.6 | 1.2 | 1.7 |
| Interest Paid - Cash | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 | 2.1 | 0.6 | 0.2 | 0.0 | 0.6 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | (61.3) | (52.5) | (22.6) | (10.8) | (10.1) | (20.1) | (11.1) | (8.4) | (11.2) | (14.7) |
| Working Capital - Increase/(Decrease) - Cash Flow | (0.8) | (3,174.9) | (12.9) | (17.2) | 3.8 | (8.3) | 1.3 | 1.4 | 7.8 | 10.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (0.9) | (3,174.1) | (2.2) | 1.6 | 0.4 | 0.1 | 0.9 | (0.8) | (0.2) | 3.1 |
| Inventories - Decrease/(Increase) - Cash Flow | — | — | — | — | 0.0 | 1.0 | 0.3 | 1.0 | (0.6) | 0.2 |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.2 | (0.8) | (10.0) | (15.5) | 5.6 | 0.2 | 2.5 | 2.3 | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | 0.0 | (0.7) | (3.3) | 0.1 | (2.8) | (1.3) | (0.9) | 7.5 | 6.8 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | 0.0 | (2.3) | (6.9) | (1.0) | (0.2) | 1.1 | — |
| Net Cash Flow from Operating Activities | (62.0) | (3,227.4) | (35.5) | (27.9) | (6.2) | (28.3) | (9.8) | (7.0) | (3.4) | (4.6) |
| Capital Expenditures - Net - Cash Flow | 0.2 | 0.1 | 0.0 | (193.3) | (1.1) | (23.2) | 0.0 | (3.5) | 0.0 | (1.1) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.2 | 0.1 | 0.0 | (193.3) | (1.1) | (23.2) | 0.0 | (3.5) | 0.0 | (1.1) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.2 | 0.1 | 0.0 | 0.1 | — | — | — | — | — | 0.0 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | 0.0 | 193.4 | 1.1 | 23.2 | 0.0 | 3.5 | 0.0 | 1.1 |
| Capital Expenditures - Total | 0.2 | 0.1 | 0.0 | 0.1 | — | — | — | — | — | 0.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.8) | — | — | — | — | — | — | — | — | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.8) | — | — | — | — | — | — | — | — | 0.0 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — | — | — | — | — | 0.0 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | — | — | — | — | 0.0 |
| Net Cash Flow from Investing Activities | (0.9) | (0.1) | 0.0 | 193.3 | 1.1 | 23.2 | 0.0 | 3.5 | 0.0 | 1.1 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 61.2 | 11.6 | — | — | 1.7 | (15.0) | 9.3 | 0.5 | (0.1) | (1.2) |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | — | — | — | — | — | — | 9.3 | 0.5 | — | — |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | — | — | — | — | — | — | 9.3 | 0.5 | — | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | 1.7 | (15.0) | — | — | 0.0 | 0.1 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 61.2 | 11.6 | — | — | — | — | — | — | (0.1) | (1.3) |
| Debt - Issued - Long-Term - Cash Flow | 61.2 | 11.6 | — | — | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | 3,196.8 | (27.1) | (81.6) | 3.6 | 32.2 | (0.0) | 3.3 | 3.1 | 4.7 |
| Net Cash Flow from Financing Activities | 61.2 | 3,208.4 | (27.1) | (81.6) | 5.3 | 17.2 | 9.3 | 3.8 | 3.1 | 3.5 |
| Net Change in Cash - Total | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 | 12.0 | (0.6) | 0.3 | (0.3) | 0.0 |
| Net Cash from Continuing Operations | (1.8) | (19.2) | (62.6) | 83.7 | 0.2 | 12.0 | (0.6) | 0.3 | (0.3) | 0.0 |
| Net Cash - Beginning Balance | 2.2 | 21.4 | 84.0 | 0.2 | 0.1 | (12.0) | (11.4) | (11.7) | (8.2) | (8.3) |
| Net Cash - Ending Balance | 0.4 | 2.2 | 21.4 | 84.0 | 0.2 | 0.1 | (12.0) | (11.4) | (8.5) | (8.2) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | 0.0 | 0.2 | 0.0 | 0.1 | 0.8 | 0.0 | 0.6 | 1.2 | 1.7 |
| Interest Paid - Cash Flow - Supplemental | 9.3 | 1.2 | 0.0 | 0.0 | 0.0 | 2.1 | 0.6 | 0.2 | 0.0 | 0.6 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | — | — | — | 0.0 | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | (51.9) | (51.3) | (22.6) | (10.7) | (10.0) | (18.0) | (10.5) | (8.2) | (11.2) | (14.1) |
| Depreciation, Depletion & Amortization - Cash Flow | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.8 | 7.0 | 8.0 | 6.3 | 5.9 |
| Free Cash Flow to Equity | (1.0) | (3,216.0) | (35.5) | 165.4 | (3.4) | (20.2) | (0.6) | (3.0) | (3.4) | (4.7) |
| Free Cash Flow Net of Dividends | (62.2) | (3,227.5) | (35.5) | (28.0) | (6.2) | (28.3) | (9.8) | (7.0) | (3.4) | (4.6) |
| Free Cash Flow | (62.2) | (3,227.5) | (35.5) | (28.0) | (6.2) | (28.3) | (9.8) | (7.0) | (3.4) | (4.6) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.