BOP The Bank of Punjab
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 28.78 -0.10%
Quarterly · Q3 FY2021 – Q2 FY2026
The Bank of Punjab (BOP) quarterly cash flow statement
Operating activities generated Rs 121.5 bn of cash in Q2 FY2026 (Apr – Jun 2026), down 61.8% on Q2 FY2025. Capital expenditure was Rs 1.5 bn. Dividends paid to shareholders came to Rs 4.9 bn. Overall, cash increased by Rs 28.2 bn.
| Rs bn | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | (17.0) | 121.5 | 100.5 | (91.6) | (147.4) | 317.7 | 30.2 | (21.6) | (11.7) | 184.8 | 239.4 | (69.1) | 67.5 | (164.3) | 30.3 | 88.0 | 3.3 | (24.0) | 50.5 | 27.7 | (30.7) |
| Capital expenditure | (6.1) | (1.5) | (1.8) | (1.6) | (1.2) | (1.2) | (1.1) | (2.2) | (1.8) | (1.6) | (1.1) | (2.2) | (0.7) | (1.4) | (0.8) | (1.4) | (1.3) | (1.1) | (0.8) | (0.7) | (0.3) |
| Net cash from investing activities | 209.5 | 231.5 | 120.2 | (134.8) | (7.5) | (190.5) | 33.8 | (80.9) | 96.6 | (189.8) | (170.9) | 257.9 | (250.0) | (47.5) | (177.0) | (61.2) | (40.9) | 62.2 | (96.8) | 36.8 | 25.8 |
| Dividends paid | — | (4.9) | — | (0.0) | (3.3) | (5.9) | — | (0.0) | 0.0 | (3.3) | — | — | — | — | — | 0.0 | 0.0 | — | — | 0.0 | 0.0 |
| Net cash from financing activities | (193.9) | (324.9) | (243.3) | 230.6 | 143.7 | (118.2) | (60.8) | 99.1 | (128.6) | 25.0 | (46.6) | (169.7) | 148.4 | 246.8 | 158.1 | (30.2) | 34.3 | (35.3) | 48.0 | (55.3) | (4.7) |
| Net change in cash | (1.3) | 28.2 | (22.6) | 4.5 | (11.4) | 9.1 | 3.4 | (3.4) | (43.2) | 19.1 | 21.8 | 19.1 | (34.2) | 34.9 | 11.4 | (3.4) | (3.2) | 2.8 | 1.6 | 9.2 | (9.6) |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net cash from operating activities | -61.8% | +232.4% | — | — | +71.9% | -87.4% | — | -117.4% | — | +689.5% | -178.6% | +1,923.3% | — | -39.9% | +217.4% | — | -120.2% | — | +63.3% | — |
| Capital expenditure | +25.5% | +57.3% | -26.9% | -35.9% | -22.3% | +1.4% | -3.6% | +152.4% | +15.3% | +37.2% | +54.4% | -44.9% | +30.4% | -3.0% | +104.3% | +331.2% | +140.1% | -17.3% | +89.4% | -23.2% |
| Net cash from investing activities | — | +255.6% | — | -107.7% | — | — | -131.4% | — | — | — | — | — | -176.5% | — | -266.2% | -258.3% | — | -231.7% | — | — |
| Dividends paid | -16.7% | — | +1,300.0% | — | +80.0% | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net cash from financing activities | — | — | +132.7% | — | -572.6% | — | — | -186.7% | -89.9% | -129.5% | — | +332.3% | — | +229.3% | — | — | — | — | — | -108.7% |
| Net change in cash | +210.0% | -761.0% | — | — | -52.4% | -84.4% | -117.7% | — | -45.4% | +92.0% | — | — | +1,138.1% | +597.5% | -136.6% | — | -83.4% | — | -5.8% | — |
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 61
| Rs bn | 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 | 10.1 | 10.2 | 9.3 | 11.2 | 10.9 | 4.0 | 10.3 | 7.1 | 3.6 | 3.5 | 12.2 | 5.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (25.6) | (26.5) | (22.1) | (24.1) | (24.2) | (16.0) | (22.6) | (16.9) | (13.1) | (12.0) | (7.1) | (2.8) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (29.6) | (28.8) | (26.7) | (26.7) | (23.6) | (18.0) | (16.8) | (15.4) | (9.9) | (10.3) | (1.1) | (1.6) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 2.2 | 2.1 | 2.1 | 1.8 | 1.6 | 1.5 | 1.5 | 1.3 | 1.3 | 1.2 | 1.3 | 1.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 2.1 | 2.0 | 1.9 | 1.7 | 1.5 | 1.4 | 1.4 | 1.2 | 1.2 | 1.1 | 1.1 | 1.0 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.1 |
| Loan Loss Provision including Impairment - Increase/(Decrease) - Cash Flow | 0.2 | (0.2) | 2.8 | 1.7 | (0.5) | 1.0 | (0.5) | (0.1) | (1.4) | (2.0) | (0.4) | (0.2) |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 1.5 | 0.4 | (0.2) | (1.1) | (1.6) | (0.5) | (6.4) | (2.6) | (2.9) | (0.7) | (6.9) | (2.0) |
| Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow | (0.0) | (0.0) | (0.1) | (0.2) | (0.1) | (0.0) | (0.0) | (0.0) | (0.4) | (0.2) | (2.0) | (1.8) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | (0.0) | 0.0 | 0.1 | (0.1) | (0.0) | (0.4) | (0.1) | (0.2) | (0.2) | (0.0) | (0.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 9.4 | 6.1 | 9.9 | 2.8 | 4.0 | 3.5 | 2.7 | 2.3 | 2.3 | 3.6 | 2.5 | 1.4 |
| Investment Securities - Gain/(Loss) - Cash Flow | 1.5 | 0.4 | (0.1) | (0.9) | (1.5) | (0.4) | (6.4) | (2.6) | (2.5) | (0.5) | (4.9) | (0.2) |
| Interest Paid - Cash | 55.8 | 44.5 | 34.0 | 46.8 | 62.1 | 58.6 | 69.4 | 81.3 | 74.9 | 74.0 | — | — |
| Interest & Dividends - Received - Total - Cash Flow | 64.1 | 64.8 | 66.2 | 51.8 | 77.2 | 63.1 | 110.3 | 86.8 | 100.5 | 77.2 | 0.2 | 0.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | (16.5) | (2.1) | 9.5 | (10.7) | (2.3) | (11.1) | 25.8 | (6.7) | 13.7 | (9.0) | 2.9 | 0.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | 138.0 | 102.5 | (101.2) | (136.6) | 320.0 | 41.3 | (47.4) | (5.0) | 171.1 | 248.3 | (72.0) | 66.6 |
| Other Assets - Decrease/(Increase) - Cash Flow | (13.9) | (5.8) | 30.0 | (7.0) | 46.2 | 13.2 | (37.8) | (5.7) | (45.8) | 116.9 | (117.5) | 34.8 |
| Lending & Deposits - Due from Banks - Long-Term - Decrease/(Increase) - Cash Flow | (17.7) | 215.1 | (204.0) | (10.1) | 5.3 | 0.3 | (0.8) | (11.8) | 5.7 | 137.2 | (128.9) | (13.7) |
| Loans - Customer - Decrease/(Increase) - Cash Flow | (71.6) | (0.4) | (97.5) | (60.4) | 37.7 | 9.5 | (145.0) | 22.7 | 46.3 | 87.8 | 59.2 | (1.7) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 19.4 | 13.0 | 4.3 | 2.0 | 2.5 | 10.1 | (0.3) | (1.3) | 4.2 | 5.9 | (12.8) | 24.2 |
| Deposits - Increase/(Decrease) - Total - Cash Flow | 221.9 | (119.4) | 166.0 | (61.1) | 228.2 | 8.2 | 136.5 | (9.0) | 160.7 | (99.5) | 128.0 | 23.1 |
| Net Cash Flow from Operating Activities | 121.5 | 100.5 | (91.6) | (147.4) | 317.7 | 30.2 | (21.6) | (11.7) | 184.8 | 239.4 | (69.1) | 67.5 |
| Capital Expenditures - Net - Cash Flow | 1.5 | 1.7 | 1.1 | 0.6 | 1.2 | 1.1 | 2.1 | 1.8 | 1.1 | 0.6 | (0.9) | (1.7) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.9 | 1.7 | 1.0 | 0.2 | 1.0 | 1.0 | 2.0 | 1.7 | 1.0 | 0.0 | (1.2) | (1.8) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.9 | 1.7 | 1.4 | 0.8 | 1.1 | 1.1 | 2.1 | 1.7 | 1.5 | 0.6 | 1.9 | 0.6 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.5 | 0.6 | 0.1 | 0.0 | 0.0 | 0.0 | 0.5 | 0.5 | 3.1 | 2.4 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 0.6 | 0.0 | 0.1 | 0.4 | 0.2 | 0.0 | 0.1 | 0.1 | 0.1 | 0.5 | 0.4 | 0.1 |
| Intangible Assets - Purchased/Acquired - Cash Flow | 0.6 | 0.0 | 0.1 | 0.4 | 0.2 | 0.0 | 0.1 | 0.1 | 0.1 | 0.5 | 0.4 | 0.1 |
| Capital Expenditures - Total | 1.5 | 1.8 | 1.6 | 1.2 | 1.2 | 1.1 | 2.2 | 1.8 | 1.6 | 1.1 | 2.2 | 0.7 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 233.1 | 122.0 | (133.4) | (6.9) | (189.3) | 34.9 | (78.8) | 98.5 | (188.7) | (170.3) | 257.0 | (251.7) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 233.1 | 122.0 | (133.4) | (6.9) | (189.3) | 34.9 | (78.8) | 98.5 | (188.7) | (170.3) | 257.0 | (251.7) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | 122.0 | 20.0 | 1.1 | — | — | 0.2 | 98.5 | 0.2 | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | 153.4 | 8.0 | — | — | 79.0 | — | 188.9 | — | — | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | — | — | (0.3) | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | 231.5 | 120.2 | (134.8) | (7.5) | (190.5) | 33.8 | (80.9) | 96.6 | (189.8) | (170.9) | 257.9 | (250.0) |
| Dividends Paid - Cash - Total - Cash Flow | 4.9 | — | 0.0 | 3.3 | 5.9 | — | 0.0 | 0.0 | 3.3 | — | — | — |
| Dividends - Common - Cash Paid | 4.9 | — | 0.0 | 3.3 | 5.9 | — | 0.0 | 0.0 | 3.3 | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (320.0) | (243.3) | 230.6 | 147.0 | (112.4) | (60.8) | 99.1 | (128.6) | 28.3 | (46.6) | (169.7) | 148.4 |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | (319.1) | (242.4) | 231.7 | 148.0 | (111.5) | (60.1) | 100.1 | (127.8) | 28.4 | (46.0) | (169.7) | 147.0 |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | — | — | 231.7 | 148.0 | — | — | 100.1 | — | 28.4 | — | — | 147.0 |
| Debt - Reduced - Long-Term & Short-Term - Cash Flow | 319.1 | — | 0.0 | 0.0 | 111.5 | — | 0.0 | 127.8 | 0.0 | 46.0 | 169.7 | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.9) | (0.9) | (1.1) | (1.0) | (0.8) | (0.7) | (0.9) | (0.8) | (0.1) | (0.6) | 0.0 | 1.4 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.9) | (0.9) | (1.1) | (1.0) | (0.8) | (0.7) | (0.9) | (0.8) | (0.6) | (0.6) | (0.7) | (0.6) |
| Debt - Issued - Long-Term - Cash Flow | — | — | 0.0 | — | — | — | — | — | 0.6 | 0.1 | 0.7 | 2.0 |
| Debt - Reduced - Long-Term - Cash Flow | 0.9 | 0.9 | 1.1 | 1.0 | 0.8 | 0.7 | 0.9 | 0.8 | 0.6 | 0.6 | 0.7 | 0.6 |
| 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 | 0.9 | 0.9 | 1.1 | 1.0 | 0.8 | 0.7 | 0.9 | 0.8 | 0.6 | 0.6 | 0.7 | 0.6 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | 0.0 | — | — | — | 0.0 |
| Net Cash Flow from Financing Activities | (324.9) | (243.3) | 230.6 | 143.7 | (118.2) | (60.8) | 99.1 | (128.6) | 25.0 | (46.6) | (169.7) | 148.4 |
| Non-Classified Cash Flows | 0.0 | 0.1 | 0.2 | (0.3) | 0.1 | 0.2 | (0.0) | 0.5 | (0.9) | (0.0) | — | — |
| Net Change in Cash - Total | 28.2 | (22.6) | 4.5 | (11.4) | 9.1 | 3.4 | (3.4) | (43.2) | 19.1 | 21.8 | 19.1 | (34.2) |
| Net Cash from Continuing Operations | 28.1 | (22.6) | 4.2 | (11.1) | 8.9 | 3.3 | (3.3) | (43.6) | 20.0 | 21.8 | 19.1 | (34.2) |
| Net Cash - Beginning Balance | 86.7 | 109.2 | 104.8 | 115.9 | 106.8 | 103.6 | 107.0 | 150.2 | 131.1 | 109.3 | 90.2 | 124.3 |
| Net Cash - Ending Balance | 114.8 | 86.7 | 109.2 | 104.5 | 115.9 | 107.1 | 103.6 | 107.0 | 150.2 | 131.1 | 109.3 | 90.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 9.4 | 6.1 | 9.9 | 2.8 | 4.0 | 3.5 | 2.7 | 2.3 | 2.3 | 3.6 | 2.5 | 1.4 |
| Interest Paid - Cash Flow - Supplemental | 55.8 | 44.5 | 34.0 | 46.8 | 62.1 | 58.6 | 69.4 | 81.3 | 74.9 | 74.0 | — | — |
| Interest & Dividends - Received - Cash Flow - Supplemental | 64.1 | 64.8 | 66.2 | 51.8 | 77.2 | 63.1 | 110.3 | 86.8 | 100.5 | 77.2 | 0.2 | 0.1 |
| CF from Optg Activities before Change in WC & Int Payments | 39.3 | 42.4 | 43.5 | 36.1 | 59.8 | 47.6 | 95.2 | 74.6 | 88.6 | 65.0 | 2.9 | 0.8 |
| Depreciation, Depletion & Amortization - Cash Flow | 2.2 | 2.1 | 2.1 | 1.8 | 1.6 | 1.5 | 1.5 | 1.3 | 1.3 | 1.2 | 1.3 | 1.1 |
| Free Cash Flow to Equity | (200.0) | (144.6) | 137.9 | (1.0) | 204.2 | (31.6) | 75.4 | (142.1) | 212.0 | 192.2 | (237.9) | 217.5 |
| Free Cash Flow Net of Dividends | 115.0 | 98.7 | (93.2) | (151.8) | 310.6 | 29.1 | (23.7) | (13.6) | 180.0 | 238.2 | (71.4) | 66.7 |
| Free Cash Flow | 120.0 | 98.7 | (93.2) | (148.5) | 316.5 | 29.1 | (23.7) | (13.6) | 183.2 | 238.2 | (71.4) | 66.7 |
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.