Last close · 16 Oct 2026
Rs 35.94 -0.17%
Annual · FY2023 – FY2026
Big Bird Foods Limited (BBFL) cash flow statement
Operating activities generated Rs 470.9 mn of cash in FY2026 (Jul 2025 – Jun 2026), 22% of the starting profit. Capital expenditure was Rs 454.2 mn, leaving free cash flow of Rs 16.8 mn. Overall, cash decreased by Rs 56.4 mn.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 * Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 |
|---|---|---|---|---|
| Operating activities | ||||
| Profit (cash-flow starting line, as reported) | 2,145.4 | 1,563.0 | 845.4 | (154.6) |
| Depreciation & amortisation | 241.5 | 209.7 | 193.0 | 317.0 |
| Net cash from operating activities | 470.9 | (214.1) | 1,065.6 | 395.9 |
| Investing activities | ||||
| Capital expenditure | (454.2) | (349.8) | (718.2) | (51.8) |
| Net cash from investing activities | (433.1) | (325.8) | (690.8) | 27.6 |
| Financing activities | ||||
| Borrowings raised / (repaid) | (90.8) | 703.0 | (284.6) | (435.5) |
| Net cash from financing activities | (94.3) | 703.0 | (284.6) | (435.5) |
| Net change in cash | (56.4) | 163.0 | 90.3 | (12.0) |
| Key figures | ||||
| Free cash flow (operating cash flow − capex) | 16.8 | (563.9) | 347.4 | 344.0 |
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 * Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 |
|---|---|---|---|---|
| Operating activities | ||||
| Profit (cash-flow starting line, as reported) | +37.3% | +84.9% | — | — |
| Depreciation & amortisation | +15.2% | +8.7% | -39.1% | — |
| Net cash from operating activities | — | -120.1% | +169.2% | — |
| Investing activities | ||||
| Capital expenditure | +29.8% | -51.3% | +1,285.2% | — |
| Net cash from investing activities | — | — | -2,604.6% | — |
| Financing activities | ||||
| Borrowings raised / (repaid) | -112.9% | — | — | — |
| Net cash from financing activities | -113.4% | — | — | — |
| Net change in cash | -134.6% | +80.6% | — | — |
| Key figures | ||||
| Free cash flow (operating cash flow − capex) | — | -262.3% | +1.0% | — |
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 44
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 |
|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 2,145.4 | 1,563.0 | 845.4 | (154.6) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 312.3 | 470.1 | 663.8 | 798.4 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (154.8) | (73.0) | 142.8 | 52.4 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 314.5 | 337.0 | 333.1 | 456.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 241.5 | 209.7 | 193.0 | 317.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 241.5 | 209.7 | 193.0 | 317.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (88.9) | (3.6) | (5.0) | (27.4) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 533.9 | 360.1 | 71.5 | 22.6 |
| Interest Paid - Cash | 35.4 | 12.2 | 79.2 | 145.9 |
| Interest & Dividends - Received - Total - Cash Flow | 2.2 | 6.6 | 11.7 | 5.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 1,890.6 | 1,667.4 | 1,370.3 | 480.4 |
| Working Capital - Increase/(Decrease) - Cash Flow | (1,419.7) | (1,881.5) | (304.6) | (84.5) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (286.8) | (1,015.7) | (44.2) | (79.1) |
| Inventories - Decrease/(Increase) - Cash Flow | (1,085.1) | (668.1) | (340.8) | (141.7) |
| Other Assets - Decrease/(Increase) - Cash Flow | (401.6) | (254.8) | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 349.5 | 48.7 | 70.3 | 151.7 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 4.3 | 8.2 | 10.2 | (15.4) |
| Net Cash Flow from Operating Activities | 470.9 | (214.1) | 1,065.6 | 395.9 |
| Capital Expenditures - Net - Cash Flow | 433.1 | 325.8 | 690.8 | (27.6) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 433.1 | 325.8 | 690.8 | (27.6) |
| Property, Plant & Equipment - Purchased - Cash Flow | 454.2 | 349.8 | 718.2 | 51.8 |
| Property, Plant & Equipment Sold - Cash Flow | 21.1 | 24.0 | 27.4 | 79.4 |
| Capital Expenditures - Total | 454.2 | 349.8 | 718.2 | 51.8 |
| Net Cash Flow from Investing Activities | (433.1) | (325.8) | (690.8) | 27.6 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (90.8) | 703.0 | (284.6) | (435.5) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 144.6 | 1,355.4 | (61.3) | (36.2) |
| Debt - Issued - Short-Term - Cash Flow | 312.5 | 1,490.6 | — | — |
| Debt - Reduced - Short-Term - Cash Flow | 167.8 | 135.3 | 61.3 | 36.2 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (235.5) | (652.4) | (223.3) | (399.3) |
| Debt - Reduced - Long-Term - Cash Flow | 235.5 | 652.4 | 223.3 | 399.3 |
| Other Financing Cash Flow - Increase/(Decrease) | (3.4) | — | — | — |
| Net Cash Flow from Financing Activities | (94.3) | 703.0 | (284.6) | (435.5) |
| Net Change in Cash - Total | (56.4) | 163.0 | 90.3 | (12.0) |
| Net Cash from Continuing Operations | (56.4) | 163.0 | 90.3 | (12.0) |
| Net Cash - Beginning Balance | 326.7 | 163.6 | 73.4 | 85.4 |
| Net Cash - Ending Balance | 270.2 | 326.7 | 163.6 | 73.4 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 533.9 | 360.1 | 71.5 | 22.6 |
| Interest Paid - Cash Flow - Supplemental | 35.4 | 12.2 | 79.2 | 145.9 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 2.2 | 6.6 | 11.7 | 5.1 |
| CF from Optg Activities before Change in WC & Int Payments | 1,926.0 | 1,679.6 | 1,449.5 | 626.2 |
| Depreciation, Depletion & Amortization - Cash Flow | 241.5 | 209.7 | 193.0 | 317.0 |
| Free Cash Flow to Equity | (53.0) | 163.0 | 90.3 | (12.0) |
| Free Cash Flow Net of Dividends | 16.8 | (563.9) | 347.4 | 344.0 |
| Free Cash Flow | 16.8 | (563.9) | 347.4 | 344.0 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 4 periods; the table above goes back further.