Last close · 16 Oct 2026
Rs 4.29 +1.18%
Quarterly · Q1 FY2022 – Q4 FY2026
Beco Steel Limited (BECO) quarterly cash flow statement
Operating activities generated Rs 192.1 mn of cash in Q4 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 34.4 mn, leaving free cash flow of Rs 157.7 mn. Overall, cash decreased by Rs 80.6 mn.
| Rs mn | 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) | — | — | 315.2 | 56.5 | 178.9 | (60.4) | 31.8 | 239.7 | 7.2 | (2.8) | 45.2 | 2.6 | (2.7) | 139.2 | (232.6) | (167.1) | 175.2 | 33.5 | 79.3 | 61.0 | 46.2 |
| Depreciation & amortisation | — | — | 426.4 | 27.7 | 42.0 | 43.9 | 35.0 | 36.8 | 36.8 | 41.4 | 16.2 | 16.2 | 16.6 | 18.4 | 18.3 | 18.3 | 18.3 | 6.3 | 6.2 | 0.0 | 0.0 |
| Net cash from operating activities | 82.3 | 192.1 | (39.1) | (157.7) | 87.0 | (40.9) | (71.2) | 25.2 | 84.3 | (18.9) | 24.4 | (13.9) | 16.2 | 808.2 | 20.6 | 29.9 | 8.6 | (50.6) | 16.8 | (78.8) | (1.1) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (64.9) | (34.4) | (23.5) | (5.0) | (2.0) | (1.1) | (5.9) | (7.4) | (8.5) | (17.2) | (0.4) | (0.5) | 0.0 | (891.9) | 0.0 | — | 0.0 | (19.7) | (8.5) | 0.0 | 0.0 |
| Net cash from investing activities | (72.2) | (41.7) | (23.5) | (5.0) | (2.0) | (1.1) | (5.9) | (7.4) | (8.5) | (19.7) | (0.4) | (0.5) | 0.0 | (891.9) | (0.5) | 0.5 | 0.0 | (20.2) | (8.5) | 0.0 | 0.0 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | — | — | — | — | — | (17.0) | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | — | — | — | 213.2 | 0.0 | 25.4 | 0.0 | 45.7 | (46.3) | (2.5) | 0.0 | 0.0 | 0.0 | 72.3 | 0.0 | (34.7) | 0.0 | 89.4 | 0.0 | 86.9 | 0.0 |
| Net cash from financing activities | (15.3) | (231.0) | 2.5 | 213.2 | 0.0 | 25.4 | 0.0 | 45.7 | (46.3) | (2.5) | 0.0 | 0.0 | 0.0 | 55.3 | 0.0 | (34.7) | 0.0 | 89.4 | 0.0 | 86.9 | 0.0 |
| Net change in cash | (5.2) | (80.6) | (60.1) | 50.5 | 85.0 | (16.6) | (77.1) | 63.5 | 29.6 | (41.2) | 24.0 | (14.4) | 16.2 | (28.4) | 20.2 | (4.4) | 8.6 | 18.5 | 8.3 | 8.2 | (1.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 17.4 | 157.7 | (62.7) | (162.7) | 85.0 | (42.0) | (77.1) | 17.8 | 75.8 | (36.1) | 24.0 | (14.4) | 16.2 | (83.7) | 20.6 | — | 8.6 | (70.4) | 8.3 | (78.8) | (1.1) |
| 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) | — | +892.3% | -76.4% | +2,372.3% | — | -29.7% | +9,221.0% | — | -102.0% | — | — | -101.6% | +315.6% | -393.5% | -373.9% | +279.1% | — | +869.1% | +515.1% | +6,155.0% |
| Depreciation & amortisation | — | +1,118.5% | -24.7% | +14.4% | +6.0% | +116.3% | +126.5% | +121.5% | +124.9% | -11.7% | -11.3% | -9.3% | +194.6% | +197.6% | — | — | +9,062.4% | +815.3% | -100.0% | -100.0% |
| Net cash from operating activities | — | — | -725.2% | +3.2% | — | -391.5% | — | +420.8% | -102.3% | +18.3% | -146.6% | +88.9% | — | +22.6% | — | — | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +3,056.0% | +300.0% | -32.6% | -76.7% | -93.7% | +1,414.6% | +1,438.9% | — | -98.1% | — | — | — | +4,416.0% | -100.0% | — | — | — | +43,700.0% | — | -100.0% |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | -206.9% | — | — | — | — | — | — | -385.2% | -100.0% | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | — | — | +366.9% | — | — | — | — | — | -103.5% | — | — | — | -19.1% | — | -140.0% | — | +937.8% | — | — | — |
| Net cash from financing activities | -1,010.3% | — | +366.9% | — | — | — | — | — | -104.6% | — | — | — | -38.1% | — | -140.0% | — | +937.8% | — | — | — |
| Net change in cash | — | — | -20.5% | +187.4% | — | -420.7% | — | +82.7% | — | +19.0% | — | +88.9% | -253.0% | +143.4% | -153.3% | — | +56,426.2% | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -1,012.9% | +12.1% | — | -420.7% | — | +368.4% | — | +16.4% | — | +88.9% | — | +148.8% | — | — | — | — | — | — |
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 44
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | — | 315.2 | 56.5 | 178.9 | (60.4) | 31.8 | 239.7 | 7.2 | (2.8) | 45.2 | 2.6 | (2.7) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (31.6) | 415.7 | 25.6 | 48.3 | 47.6 | 53.1 | 36.8 | 36.9 | 49.2 | 16.4 | 17.1 | 16.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (31.6) | (1.0) | (6.2) | 6.2 | 16.2 | — | 0.0 | (0.0) | 2.0 | (0.0) | 0.0 | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | (9.6) | 4.1 | 0.1 | (12.5) | 18.1 | 0.0 | 0.2 | 5.8 | 0.2 | 0.9 | 0.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | 426.4 | 27.7 | 42.0 | 43.9 | 35.0 | 36.8 | 36.8 | 41.4 | 16.2 | 16.2 | 16.6 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | 426.4 | 27.7 | 42.0 | 43.9 | 35.0 | 36.8 | 36.8 | 41.4 | 16.2 | 16.2 | 16.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 7.3 | 118.1 | 45.9 | 127.1 | 68.2 | 67.3 | 108.9 | 0.0 | 36.5 | 15.4 | 80.6 | 9.1 |
| Interest Paid - Cash | — | — | 3.5 | 0.1 | — | 18.3 | 0.0 | 0.2 | 0.1 | 0.2 | 0.9 | 0.1 |
| Interest & Dividends - Received - Total - Cash Flow | — | 9.1 | — | — | 17.7 | 0.2 | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | — | 621.9 | 32.7 | 100.0 | (63.4) | (0.5) | 167.6 | 44.0 | 10.0 | 46.0 | (61.8) | 4.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | — | (661.1) | (190.4) | (13.0) | 22.5 | (70.7) | (142.4) | 40.3 | (28.9) | (21.6) | 47.8 | 11.5 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | (602.3) | 617.0 | (1,539.1) | (395.4) | (223.1) | (592.9) | 772.1 | (883.1) | (42.7) | 462.3 | 216.7 |
| Inventories - Decrease/(Increase) - Cash Flow | — | (120.2) | (492.8) | (522.9) | (366.7) | 328.8 | 2,692.7 | (2,550.9) | (1,000.5) | (38.6) | 466.1 | (448.8) |
| Other Assets - Decrease/(Increase) - Cash Flow | — | (87.2) | (150.3) | (140.4) | (80.4) | 12.7 | (184.8) | 127.4 | (168.7) | 214.0 | (199.9) | 125.6 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | 148.7 | (164.3) | 2,189.3 | 865.0 | (189.1) | (2,057.3) | 1,691.7 | 2,023.4 | (154.4) | (680.7) | 117.9 |
| Net Cash Flow from Operating Activities | 192.1 | (39.1) | (157.7) | 87.0 | (40.9) | (71.2) | 25.2 | 84.3 | (18.9) | 24.4 | (13.9) | 16.2 |
| Capital Expenditures - Net - Cash Flow | 34.4 | 23.5 | 5.0 | 2.0 | 1.1 | 5.9 | 7.4 | 8.5 | 17.2 | 0.4 | 0.5 | 0.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 34.4 | 23.5 | 5.0 | 2.0 | 1.1 | 5.9 | 7.4 | 8.5 | 17.2 | 0.4 | 0.5 | 0.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 34.4 | 23.5 | 5.0 | 2.0 | 1.1 | 5.9 | 7.4 | 8.5 | 17.2 | 0.4 | 0.5 | 0.0 |
| Capital Expenditures - Total | 34.4 | 23.5 | 5.0 | 2.0 | 1.1 | 5.9 | 7.4 | 8.5 | 17.2 | 0.4 | 0.5 | 0.0 |
| Other Investing Cash Flow - Decrease/(Increase) | (7.3) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (2.5) | 0.0 | 0.0 | 0.0 |
| Net Cash Flow from Investing Activities | (41.7) | (23.5) | (5.0) | (2.0) | (1.1) | (5.9) | (7.4) | (8.5) | (19.7) | (0.4) | (0.5) | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | — | — | 213.2 | 0.0 | 25.4 | 0.0 | 45.7 | (46.3) | (2.5) | 0.0 | 0.0 | 0.0 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | 221.5 | 0.0 | 28.1 | 0.0 | 45.7 | (46.3) | — | 0.0 | 0.0 | 0.0 |
| Debt - Issued - Short-Term - Cash Flow | — | — | 221.5 | 0.0 | 28.1 | — | 45.7 | 0.0 | — | 0.0 | 0.0 | 0.0 |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | 0.0 | — | 0.0 | — | 46.3 | — | 0.0 | 0.0 | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | (8.4) | — | (2.7) | — | — | — | (2.5) | — | — | — |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | (1.5) | — | (2.7) | — | — | — | (2.5) | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 8.4 | — | 2.7 | — | — | — | 2.5 | — | — | — |
| 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 | — | — | 1.5 | — | 2.7 | — | — | — | 2.5 | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | 0.0 | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (231.0) | 2.5 | 213.2 | 0.0 | 25.4 | 0.0 | 45.7 | (46.3) | (2.5) | 0.0 | 0.0 | 0.0 |
| Net Change in Cash - Total | (80.6) | (60.1) | 50.5 | 85.0 | (16.6) | (77.1) | 63.5 | 29.6 | (41.2) | 24.0 | (14.4) | 16.2 |
| Net Cash from Continuing Operations | — | (60.1) | 50.5 | 85.0 | (16.6) | (77.1) | 63.5 | 29.6 | (41.2) | 24.0 | (14.4) | 16.2 |
| Net Cash - Beginning Balance | — | 150.9 | 100.4 | 15.4 | 32.0 | 111.7 | 48.2 | 14.3 | 57.2 | 33.1 | 47.5 | 31.4 |
| Net Cash - Ending Balance | 10.2 | 90.7 | 150.9 | 100.4 | 15.4 | 34.6 | 111.7 | 43.9 | 16.0 | 57.2 | 33.1 | 47.5 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 7.3 | 118.1 | 45.9 | 127.1 | 68.2 | 67.3 | 108.9 | 0.0 | 36.5 | 15.4 | 80.6 | 9.1 |
| Interest Paid - Cash Flow - Supplemental | — | — | 3.5 | 0.1 | — | 18.3 | 0.0 | 0.2 | 0.1 | 0.2 | 0.9 | 0.1 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | 9.1 | — | — | 17.7 | 0.2 | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | — | 621.9 | 36.2 | 100.1 | (63.4) | 17.8 | 167.7 | 44.2 | 10.0 | 46.2 | (60.9) | 4.8 |
| Depreciation, Depletion & Amortization - Cash Flow | — | 426.4 | 27.7 | 42.0 | 43.9 | 35.0 | 36.8 | 36.8 | 41.4 | 16.2 | 16.2 | 16.6 |
| Free Cash Flow to Equity | 157.7 | (62.7) | 50.5 | 85.0 | (16.6) | (77.1) | 63.5 | 29.6 | (38.6) | 24.0 | (14.4) | 16.2 |
| Free Cash Flow Net of Dividends | 157.7 | (62.7) | (162.7) | 85.0 | (42.0) | (77.1) | 17.8 | 75.8 | (36.1) | 24.0 | (14.4) | 16.2 |
| Free Cash Flow | 157.7 | (62.7) | (162.7) | 85.0 | (42.0) | (77.1) | 17.8 | 75.8 | (36.1) | 24.0 | (14.4) | 16.2 |
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.