BATA Bata Pakistan Limited
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 851.24 +0.74%
Quarterly · Q3 FY2021 – Q2 FY2026
Bata Pakistan Limited (BATA) quarterly cash flow statement
Operating activities generated -Rs 1.4 bn of cash in Q2 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 23.5 mn, leaving free cash flow of -Rs 1.5 bn. Dividends paid to shareholders came to Rs 0. Overall, cash decreased by Rs 1.8 bn.
| Rs mn | TTM to Jun 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 | Q3 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | (84.8) | 47.3 | — | — | (402.0) | 385.8 | 544.1 | 68.8 | 404.9 | 366.5 | 438.5 | 203.5 | 534.5 | 166.5 | 594.8 | 164.9 | 529.9 | 121.5 | 486.1 | 97.0 |
| Depreciation & amortisation | — | 402.6 | 379.1 | — | — | 401.4 | 390.1 | 381.1 | 277.0 | 489.7 | 378.9 | 379.9 | 372.2 | 493.0 | 369.5 | 377.0 | 364.2 | 356.6 | 356.3 | 354.3 | 357.4 |
| Net cash from operating activities | — | (1,448.3) | 1,084.2 | — | 944.2 | (171.0) | 873.9 | (573.5) | 701.1 | (392.8) | 229.0 | 1,691.9 | 287.0 | 2,030.4 | (684.7) | 2,016.2 | 517.9 | 646.3 | (1,356.5) | 2,402.8 | 163.6 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | (23.5) | (274.1) | — | (55.7) | (92.7) | (76.2) | (123.4) | (36.9) | (168.9) | (104.4) | (439.8) | (102.0) | (431.4) | (107.7) | (393.4) | (210.2) | (254.8) | (20.3) | (81.5) | (120.1) |
| Net cash from investing activities | — | (21.9) | (270.1) | — | (32.3) | (89.8) | (73.4) | (86.2) | (14.3) | (160.8) | (101.4) | (341.8) | 6.3 | (402.5) | (108.9) | (203.7) | (207.7) | (250.9) | (19.7) | (14.5) | (113.8) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | 0.0 | 0.0 | — | (0.0) | — | (2.5) | (236.2) | (0.4) | (614.1) | (69.0) | (217.7) | (944.1) | 0.0 | (1.4) | (408.6) | (0.0) | (571.1) | 0.0 | (181.6) | 0.0 |
| Borrowings raised / (repaid) | — | (289.1) | (238.6) | — | (114.7) | (488.4) | (156.6) | (269.4) | (213.4) | (294.6) | (162.4) | (542.9) | (221.0) | (377.6) | (227.4) | (219.2) | (188.7) | (310.8) | (144.4) | (121.0) | (331.9) |
| Net cash from financing activities | — | (289.1) | (238.6) | — | (114.7) | (486.9) | (159.1) | (505.6) | (213.8) | (908.7) | (231.4) | (760.6) | (1,165.1) | (377.6) | (228.8) | (627.8) | (188.7) | (881.8) | (144.4) | (302.6) | (331.9) |
| Net change in cash | — | (1,759.2) | 575.5 | — | 798.9 | (749.1) | 641.7 | (1,172.5) | 481.6 | (1,463.4) | (104.6) | 589.2 | (871.3) | 1,259.4 | (1,022.4) | 1,192.5 | 117.8 | (482.8) | (1,520.6) | 2,088.7 | (282.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | (1,471.8) | 810.1 | — | 888.5 | (263.8) | 797.7 | (696.9) | 664.2 | (561.6) | 124.6 | 1,252.2 | 185.0 | 1,599.0 | (792.5) | 1,622.9 | 307.7 | 391.5 | (1,376.8) | 2,321.3 | 43.4 |
| Rs mn | 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 | Q3 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | -87.7% | — | — | -199.3% | +5.3% | +24.1% | -66.2% | -24.2% | +120.1% | -26.3% | +23.4% | +0.9% | +37.0% | +22.4% | +70.1% | +197.1% | +164.7% | +13.5% | — |
| Depreciation & amortisation | +0.3% | -2.8% | — | — | -18.0% | +2.9% | +0.3% | -25.6% | -0.7% | +2.6% | +0.8% | +2.2% | +38.2% | +3.7% | +6.4% | +1.9% | -6.2% | +3.3% | +7.1% | -13.8% |
| Net cash from operating activities | — | +24.1% | — | +34.7% | — | +281.6% | -133.9% | +144.3% | -119.3% | — | -16.1% | -44.6% | +214.2% | — | -16.1% | +216.6% | — | — | +47.0% | -82.4% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -74.7% | +259.9% | — | +50.8% | -45.1% | -27.1% | -71.9% | -63.8% | -60.9% | -3.1% | +11.8% | -51.5% | +69.3% | +430.3% | +383.0% | +75.0% | +78.3% | -77.0% | -48.4% | -23.8% |
| Net cash from investing activities | — | — | — | — | — | — | — | -326.5% | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | -100.0% | — | -99.7% | — | -96.4% | +8.5% | -100.0% | — | +4,829.6% | -46.7% | +1,926,642.9% | -100.0% | — | +125.0% | — | — | -100.0% | +29,672.8% | -100.0% |
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net cash from financing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net change in cash | — | -10.3% | — | +65.9% | — | — | -299.0% | — | -216.2% | — | -50.6% | -839.9% | — | — | -42.9% | — | — | — | +52.5% | -186.9% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | +1.6% | — | +33.8% | — | +540.3% | -155.7% | +259.0% | -135.1% | — | -22.8% | -39.9% | +308.5% | — | -30.1% | +608.3% | — | — | +57.2% | -94.4% |
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. Updated 16 Oct 2026.
All reported line items 54
| Rs mn | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (84.8) | 47.3 | — | — | (402.0) | 385.8 | 544.1 | 68.8 | 404.9 | 366.5 | 438.5 | 203.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 69.5 | 662.1 | — | 1,160.2 | 671.4 | 756.6 | 431.1 | 427.7 | 660.0 | 442.9 | 547.3 | 92.9 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (188.1) | 104.0 | — | 1,160.2 | 75.1 | 169.6 | (262.8) | 108.6 | (16.5) | (6.6) | 13.0 | (291.4) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (154.9) | 172.9 | — | — | 162.0 | 195.5 | 175.9 | 171.2 | 172.1 | 150.3 | 83.9 | 199.7 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 402.6 | 379.1 | — | — | 401.4 | 390.1 | 381.1 | 277.0 | 489.7 | 378.9 | 379.9 | 372.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 391.3 | 361.9 | — | — | 381.8 | 370.4 | 361.4 | 257.5 | 470.3 | 359.6 | 363.1 | 372.2 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 11.2 | 17.2 | — | — | 19.6 | 19.6 | 19.7 | 19.4 | 19.3 | 19.3 | 16.9 | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 9.9 | 6.1 | — | — | 32.9 | 1.4 | 137.0 | (129.1) | 14.6 | (79.8) | 70.5 | (187.6) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 119.9 | 143.4 | — | 34.9 | 87.0 | 179.6 | 159.0 | 138.6 | 55.3 | 222.4 | 243.1 | 194.8 |
| Interest Paid - Cash | — | 172.9 | — | 185.1 | 137.5 | 195.5 | 343.9 | 247.2 | 181.7 | 150.3 | 316.5 | 199.7 |
| Interest & Dividends - Received - Total - Cash Flow | 173.4 | 6.8 | — | 3.9 | 2.6 | 1.6 | 92.1 | 196.2 | — | 85.5 | 171.2 | 189.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | 38.1 | 399.8 | — | 944.2 | 47.5 | 768.8 | 564.4 | 307.0 | 827.9 | 522.1 | 597.5 | 90.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | (1,486.4) | 684.3 | — | — | (218.5) | 105.0 | (1,137.9) | 394.1 | (1,220.7) | (293.1) | 1,094.4 | 196.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (1.9) | 106.9 | — | — | 70.2 | 76.4 | (21.0) | (36.9) | (30.3) | (218.1) | (37.3) | (35.2) |
| Inventories - Decrease/(Increase) - Cash Flow | (773.3) | (801.3) | — | — | 1,375.7 | (836.5) | 639.7 | (69.3) | 1,079.2 | (2,207.0) | 671.2 | (290.7) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (34.6) | 2.2 | — | — | (28.5) | 5.5 | 15.5 | 5.7 | (46.3) | 135.5 | (27.0) | 58.7 |
| Other Assets - Decrease/(Increase) - Cash Flow | (399.2) | 199.0 | — | — | (111.3) | (195.4) | 150.7 | (40.2) | 385.7 | (462.0) | 425.1 | (123.6) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (277.4) | 1,177.5 | — | — | (1,524.6) | 1,055.1 | (1,922.8) | 534.9 | (2,609.0) | 2,458.5 | 62.3 | 586.9 |
| Net Cash Flow from Operating Activities | (1,448.3) | 1,084.2 | — | 944.2 | (171.0) | 873.9 | (573.5) | 701.1 | (392.8) | 229.0 | 1,691.9 | 287.0 |
| Capital Expenditures - Net - Cash Flow | 22.1 | 269.8 | — | 30.5 | 89.8 | 73.5 | 86.5 | 14.2 | 160.8 | 101.4 | 341.8 | (6.4) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 21.0 | 269.8 | — | 22.2 | 89.8 | 73.5 | 85.4 | 15.2 | 156.4 | 99.0 | 306.7 | 97.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 22.3 | 274.0 | — | 47.4 | 92.7 | 76.2 | 122.3 | 36.9 | 164.5 | 102.0 | 404.6 | 102.0 |
| Property, Plant & Equipment Sold - Cash Flow | 1.3 | 4.2 | — | 25.2 | 2.9 | 2.6 | 36.9 | 21.7 | 8.1 | 3.0 | 97.9 | 5.0 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 1.2 | 0.0 | — | 8.3 | 0.0 | 0.0 | 1.1 | (1.1) | 4.3 | 2.5 | 35.2 | (103.4) |
| Intangible Assets - Purchased/Acquired - Cash Flow | 1.2 | 0.0 | — | 8.3 | 0.0 | 0.0 | 1.1 | — | 4.3 | 2.5 | 35.2 | — |
| Intangible Assets - Net - Cash Flow | — | — | — | — | — | — | — | (1.1) | — | — | — | (103.4) |
| Capital Expenditures - Total | 23.5 | 274.1 | — | 55.7 | 92.7 | 76.2 | 123.4 | 36.9 | 168.9 | 104.4 | 439.8 | 102.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 0.3 | (0.3) | — | (1.8) | 0.0 | 0.1 | 0.3 | (0.2) | (0.0) | (0.0) | 0.0 | (0.0) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 0.3 | (0.3) | — | (1.8) | 0.0 | 0.1 | 0.3 | (0.2) | (0.0) | (0.0) | 0.0 | (0.0) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 45.3 | — | — | — | 45.1 | 0.1 | 90.1 | 0.1 | 90.0 | — | 90.0 | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 45.0 | 0.3 | — | 1.8 | 45.1 | — | 89.8 | 0.2 | 90.1 | 0.0 | 90.0 | 0.0 |
| Net Cash Flow from Investing Activities | (21.9) | (270.1) | — | (32.3) | (89.8) | (73.4) | (86.2) | (14.3) | (160.8) | (101.4) | (341.8) | 6.3 |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | — | 0.0 | — | 2.5 | 236.2 | 0.4 | 614.1 | 69.0 | 217.7 | 944.1 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | — | 0.0 | — | 2.5 | 236.2 | 0.4 | 614.1 | 69.0 | 217.7 | 944.1 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (289.1) | (238.6) | — | (114.7) | (488.4) | (156.6) | (269.4) | (213.4) | (294.6) | (162.4) | (542.9) | (221.0) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (289.1) | (238.6) | — | (114.7) | (488.4) | (156.6) | (269.4) | (213.4) | (294.6) | (162.4) | (542.9) | (221.0) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (287.5) | (237.0) | — | (113.1) | (486.9) | (155.0) | (267.8) | (211.8) | (293.0) | (160.8) | (541.3) | (219.4) |
| Debt - Reduced - Long-Term - Cash Flow | 289.1 | 238.6 | — | 114.7 | 488.4 | 156.6 | 269.4 | 213.4 | 294.6 | 162.4 | 542.9 | 221.0 |
| 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 | 287.5 | 237.0 | — | 113.1 | 486.9 | 155.0 | 267.8 | 211.8 | 293.0 | 160.8 | 541.3 | 219.4 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | 1.6 | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (289.1) | (238.6) | — | (114.7) | (486.9) | (159.1) | (505.6) | (213.8) | (908.7) | (231.4) | (760.6) | (1,165.1) |
| Foreign Exchange Effects - Cash Flow | 0.1 | 0.0 | — | 1.7 | (1.4) | 0.3 | (7.2) | 8.6 | (1.2) | (0.8) | (0.3) | 0.4 |
| Net Change in Cash - Total | (1,759.2) | 575.5 | — | 798.9 | (749.1) | 641.7 | (1,172.5) | 481.6 | (1,463.4) | (104.6) | 589.2 | (871.3) |
| Net Cash from Continuing Operations | (1,759.2) | 575.5 | — | 798.9 | (749.1) | 641.7 | (1,172.5) | 481.6 | (1,463.4) | (104.6) | 589.2 | (871.3) |
| Net Cash - Beginning Balance | 1,573.0 | 983.7 | — | 104.0 | 853.0 | 211.3 | 1,383.8 | 902.2 | 2,365.7 | 2,515.3 | 1,881.1 | 2,823.0 |
| Net Cash - Ending Balance | (186.2) | 1,559.3 | — | 902.8 | 104.0 | 853.0 | 211.3 | 1,383.8 | 902.2 | 2,410.7 | 2,470.3 | 1,951.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 119.9 | 143.4 | — | 34.9 | 87.0 | 179.6 | 159.0 | 138.6 | 55.3 | 222.4 | 243.1 | 194.8 |
| Interest Paid - Cash Flow - Supplemental | — | 172.9 | — | 185.1 | 137.5 | 195.5 | 343.9 | 247.2 | 181.7 | 150.3 | 316.5 | 199.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 173.4 | 6.8 | — | 3.9 | 2.6 | 1.6 | 92.1 | 196.2 | — | 85.5 | 171.2 | 189.0 |
| CF from Optg Activities before Change in WC & Int Payments | 38.1 | 572.7 | — | 1,129.2 | 185.0 | 964.4 | 908.4 | 554.1 | 1,009.6 | 672.5 | 914.0 | 290.6 |
| Depreciation, Depletion & Amortization - Cash Flow | 402.6 | 379.1 | — | — | 401.4 | 390.1 | 381.1 | 277.0 | 489.7 | 378.9 | 379.9 | 372.2 |
| Free Cash Flow to Equity | (1,759.5) | 575.8 | — | 799.1 | (749.3) | 643.7 | (929.4) | 473.5 | (848.1) | (34.8) | 807.2 | 72.4 |
| Free Cash Flow Net of Dividends | (1,471.8) | 810.1 | — | 888.5 | (263.8) | 795.2 | (933.1) | 663.8 | (1,175.7) | 55.6 | 1,034.4 | (759.1) |
| Free Cash Flow | (1,471.8) | 810.1 | — | 888.5 | (263.8) | 797.7 | (696.9) | 664.2 | (561.6) | 124.6 | 1,252.2 | 185.0 |
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.