Last close · 16 Oct 2026
Rs 94.01 +0.67%
Quarterly · Q1 FY2022 – Q4 FY2026
Cherat Packaging Limited (CPPL) quarterly cash flow statement
Operating activities generated -Rs 52.1 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 113.0% on Q4 FY2025, -6% of the starting profit. Capital expenditure was Rs 166.5 mn, leaving free cash flow of -Rs 218.5 mn. Dividends paid to shareholders came to Rs 10,000. Overall, cash increased by Rs 68.2 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) | 1,088.1 | 874.6 | 45.4 | 143.3 | 24.8 | (72.0) | 112.8 | 267.8 | 115.3 | (13.5) | 725.1 | 113.3 | 218.9 | 663.5 | 720.7 | 43.5 | 240.6 | 374.8 | 245.6 | 398.1 | 377.0 |
| Depreciation & amortisation | 357.9 | 96.2 | 89.9 | 76.7 | 95.0 | 97.5 | 88.8 | 88.4 | 86.8 | 92.0 | 90.0 | 86.6 | 86.3 | 99.3 | 98.9 | 98.1 | 95.3 | 100.5 | 93.0 | 82.6 | 79.7 |
| Net cash from operating activities | (453.9) | (52.1) | 489.1 | (851.6) | (39.3) | 401.2 | (152.6) | (18.6) | 121.2 | 251.8 | 1,159.9 | 1,234.6 | 241.5 | 1,897.0 | 2,040.1 | (1,149.8) | (1,297.7) | (496.3) | 345.6 | (388.7) | 350.8 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (1,761.0) | (166.5) | (1,130.8) | (314.9) | (148.8) | (282.5) | (551.0) | (111.7) | (68.0) | (117.6) | (858.4) | (37.2) | (82.0) | (2.7) | (990.2) | (126.2) | (243.6) | (19.0) | (37.4) | (730.7) | (113.4) |
| Net cash from investing activities | (1,744.9) | (165.0) | (1,129.4) | (302.0) | (148.4) | (281.7) | (548.2) | 206.2 | (66.9) | (114.1) | 466.0 | (12.5) | (26.5) | 108.7 | (973.5) | (123.6) | (242.7) | (17.7) | (27.9) | (729.6) | (113.2) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | (146.3) | (0.0) | (48.9) | (97.3) | 0.0 | (42.2) | (7.0) | (171.2) | (0.0) | (0.8) | (48.7) | (97.9) | — | (46.6) | (0.3) | (63.9) | 0.0 | (1.1) | (42.1) | (168.3) | (0.7) |
| Borrowings raised / (repaid) | 1,253.4 | 285.3 | 815.5 | 320.2 | (167.6) | 137.9 | 179.7 | (151.1) | (114.6) | (96.0) | 152.7 | (168.0) | (223.0) | 186.9 | 323.3 | (1,707.9) | 1,541.6 | (804.5) | (1,006.0) | 1,288.3 | (234.4) |
| Net cash from financing activities | 1,107.1 | 285.3 | 766.5 | 222.8 | (167.6) | 95.7 | 172.7 | (322.3) | (114.6) | (96.8) | 104.0 | (265.9) | (223.0) | 140.3 | 323.0 | (1,771.8) | 1,541.6 | (805.6) | (1,048.1) | 1,120.0 | (235.1) |
| Net change in cash | (1,091.6) | 68.2 | 126.2 | (930.7) | (355.3) | 215.1 | (528.1) | (134.7) | (60.3) | 40.9 | 1,729.9 | 956.2 | (8.1) | 2,146.0 | 1,389.5 | (3,045.2) | 1.3 | (1,319.5) | (730.3) | 1.7 | 2.5 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (2,214.8) | (218.5) | (641.7) | (1,166.5) | (188.1) | 118.7 | (703.6) | (130.3) | 53.2 | 134.3 | 301.5 | 1,197.4 | 159.5 | 1,894.3 | 1,049.9 | (1,276.0) | (1,541.3) | (515.3) | 308.2 | (1,119.4) | 237.4 |
| 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) | — | -59.8% | -46.5% | -78.5% | — | -84.4% | +136.2% | -47.3% | -102.0% | +0.6% | +160.5% | -9.0% | +77.0% | +193.5% | -89.1% | -36.2% | -5.8% | -19.5% | +31.3% | +96.4% |
| Depreciation & amortisation | -1.3% | +1.3% | -13.2% | +9.4% | +6.0% | -1.4% | +2.0% | +0.6% | -7.3% | -9.0% | -11.8% | -9.4% | -1.2% | +6.5% | +18.8% | +19.5% | +18.8% | +10.1% | -2.4% | -1.2% |
| Net cash from operating activities | -113.0% | — | — | -132.4% | +59.3% | -113.2% | -101.5% | -49.8% | -86.7% | -43.1% | — | — | — | +490.3% | — | -469.9% | -2,742.6% | — | -153.2% | +12.7% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -41.1% | +105.2% | +182.0% | +118.9% | +140.3% | -35.8% | +200.4% | -17.1% | +4,202.5% | -13.3% | -70.5% | -66.3% | -85.6% | +2,548.2% | -82.7% | +114.8% | -83.7% | -6.3% | +1,405.4% | +108.0% |
| Net cash from investing activities | — | — | -246.4% | — | — | -217.6% | — | — | -205.0% | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | -100.0% | +596.6% | -43.2% | -100.0% | +5,007.4% | -85.6% | +74.9% | — | -98.2% | +13,945.8% | +53.2% | — | +4,135.0% | -99.2% | -62.0% | -100.0% | +15,628.6% | +1.0% | +296.1% | +41.5% |
| Borrowings raised / (repaid) | +107.0% | +353.7% | — | — | — | +17.7% | — | — | -151.4% | -52.8% | — | -114.5% | — | — | -232.6% | — | -205.1% | -966.9% | — | — |
| Net cash from financing activities | +198.2% | +343.8% | — | — | — | +66.1% | — | — | -169.0% | -67.8% | — | -114.5% | — | — | -258.2% | — | -205.2% | -1,508.9% | — | — |
| Net change in cash | -68.3% | — | — | — | +425.9% | -130.5% | -114.1% | — | -98.1% | +24.5% | — | -729.4% | — | — | -176,838.2% | -48.3% | -295.3% | -8,131.7% | +938.0% | -70.7% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | -284.2% | — | — | -453.6% | -11.6% | -333.4% | -110.9% | -66.6% | -92.9% | -71.3% | — | — | — | +240.7% | — | -749.3% | — | — | -264.1% | -7.5% |
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 50
| 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 | 874.6 | 45.4 | 143.3 | 24.8 | (72.0) | 112.8 | 267.8 | 115.3 | (13.5) | 725.1 | 113.3 | 218.9 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 11.5 | 171.9 | 136.3 | 169.0 | 180.7 | 183.9 | (16.7) | 198.0 | 239.6 | (524.1) | 310.0 | 330.7 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | 0.1 | 0.0 | 2.8 | — | 10.8 | — | — | — | 0.5 | — | — | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (187.4) | (10.8) | (9.8) | (7.3) | (16.7) | (1.0) | (7.1) | (7.3) | 118.0 | (7.2) | (7.3) | (7.3) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 108.0 | 93.0 | 72.9 | 80.8 | 89.4 | 96.2 | 129.3 | 118.5 | 124.0 | 155.8 | 236.3 | 297.8 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 96.2 | 89.9 | 76.7 | 95.0 | 97.5 | 88.8 | 88.4 | 86.8 | 92.0 | 90.0 | 86.6 | 86.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 95.8 | 89.6 | 76.3 | 94.7 | 97.1 | 88.4 | 88.0 | 86.5 | 91.6 | 89.7 | 86.3 | 86.1 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.4 | 0.3 | 0.3 | 0.3 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (5.4) | (0.3) | (6.2) | 0.4 | (0.3) | (0.0) | (227.2) | 0.0 | (94.9) | (762.7) | (5.5) | (46.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 297.0 | 37.3 | 49.5 | 42.3 | 76.3 | 88.9 | 87.4 | 108.1 | 48.4 | 44.7 | 60.3 | 59.9 |
| Interest Paid - Cash | 116.5 | 132.8 | 57.3 | 126.8 | 58.7 | 181.5 | 80.5 | 173.0 | 139.4 | 256.5 | 352.6 | 341.9 |
| Interest & Dividends - Received - Total - Cash Flow | 0.0 | 8.0 | 21.3 | — | 0.0 | 8.0 | 21.3 | — | 0.0 | 8.0 | 16.0 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 472.6 | 55.3 | 194.2 | 24.6 | (26.3) | 34.2 | 104.5 | 32.2 | 38.3 | (92.3) | 26.4 | 147.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | (524.7) | 433.8 | (1,045.8) | (63.9) | 427.5 | (186.9) | (123.1) | 88.9 | 213.5 | 1,252.2 | 1,208.2 | 93.7 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 815.7 | 186.2 | (741.4) | (232.2) | 503.9 | (438.3) | (350.5) | 87.7 | 90.6 | 131.9 | 88.4 | 158.5 |
| Inventories - Decrease/(Increase) - Cash Flow | (1,799.0) | 298.0 | 117.6 | (275.6) | 144.2 | (530.0) | 146.8 | 51.8 | 125.4 | 803.1 | 1,130.6 | 365.5 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 29.5 | 1.2 | (7.3) | (34.9) | 25.3 | 5.3 | 4.8 | (30.3) | 11.0 | 3.5 | 35.0 | 40.6 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — | 0.0 | 0.0 | 0.0 | 2.7 | (2.7) | 0.0 | 124.0 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 429.0 | (51.6) | (414.7) | 478.9 | (246.0) | 776.1 | 75.9 | (20.2) | (16.1) | 316.4 | (45.9) | (594.8) |
| Net Cash Flow from Operating Activities | (52.1) | 489.1 | (851.6) | (39.3) | 401.2 | (152.6) | (18.6) | 121.2 | 251.8 | 1,159.9 | 1,234.6 | 241.5 |
| Capital Expenditures - Net - Cash Flow | 152.0 | 1,129.4 | 302.0 | 148.4 | 281.7 | 548.2 | (206.2) | 66.9 | 114.1 | (466.0) | 12.5 | 26.5 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 152.0 | 1,129.4 | 302.0 | 148.4 | 281.7 | 548.2 | (206.2) | 66.9 | 111.4 | (467.8) | 12.5 | 26.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | 166.5 | 1,130.8 | 314.9 | 148.8 | 282.5 | 551.0 | 111.7 | 68.0 | 114.9 | 856.5 | 37.2 | 82.0 |
| Property, Plant & Equipment Sold - Cash Flow | 14.5 | 1.4 | 12.9 | 0.4 | 0.8 | 2.8 | 317.9 | 1.0 | 3.5 | 1,324.4 | 24.7 | 55.5 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — | 2.7 | 1.9 | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | — | — | — | 2.7 | 1.9 | — | — |
| Capital Expenditures - Total | 166.5 | 1,130.8 | 314.9 | 148.8 | 282.5 | 551.0 | 111.7 | 68.0 | 117.6 | 858.4 | 37.2 | 82.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (13.0) | — | — | — | — | — | — | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (13.0) | — | — | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (165.0) | (1,129.4) | (302.0) | (148.4) | (281.7) | (548.2) | 206.2 | (66.9) | (114.1) | 466.0 | (12.5) | (26.5) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 48.9 | 97.3 | 0.0 | 42.2 | 7.0 | 171.2 | 0.0 | 0.8 | 48.7 | 97.9 | — |
| Dividends - Common - Cash Paid | 0.0 | 48.9 | 97.3 | 0.0 | 42.2 | 7.0 | 171.2 | 0.0 | 0.8 | 48.7 | 97.9 | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 285.3 | 815.5 | 320.2 | (167.6) | 137.9 | 179.7 | (151.1) | (114.6) | (96.0) | 152.7 | (168.0) | (223.0) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | — | — | (114.6) | 114.6 | — | — | (112.4) | 112.4 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 285.3 | 815.5 | 320.2 | (167.6) | 137.9 | 179.7 | (36.4) | (229.2) | (96.0) | 152.7 | (55.6) | (335.4) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | — | 391.0 | 335.4 | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | — | 238.2 | 391.0 | — |
| Net Cash Flow from Financing Activities | 285.3 | 766.5 | 222.8 | (167.6) | 95.7 | 172.7 | (322.3) | (114.6) | (96.8) | 104.0 | (265.9) | (223.0) |
| Net Change in Cash - Total | 68.2 | 126.2 | (930.7) | (355.3) | 215.1 | (528.1) | (134.7) | (60.3) | 40.9 | 1,729.9 | 956.2 | (8.1) |
| Net Cash from Continuing Operations | 68.2 | 126.2 | (930.7) | (355.3) | 215.1 | (528.1) | (134.7) | (60.3) | 40.9 | 1,729.9 | 956.2 | (8.1) |
| Net Cash - Beginning Balance | (1,697.3) | (1,823.5) | (892.8) | (537.5) | (752.6) | (224.5) | (89.8) | 92.3 | (70.3) | (1,800.2) | (2,756.4) | 37.3 |
| Net Cash - Ending Balance | (1,629.1) | (1,697.3) | (1,823.5) | (892.8) | (537.5) | (752.6) | (224.5) | 32.0 | (29.4) | (70.3) | (1,800.2) | 29.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 297.0 | 37.3 | 49.5 | 42.3 | 76.3 | 88.9 | 87.4 | 108.1 | 48.4 | 44.7 | 60.3 | 59.9 |
| Interest Paid - Cash Flow - Supplemental | 116.5 | 132.8 | 57.3 | 126.8 | 58.7 | 181.5 | 80.5 | 173.0 | 139.4 | 256.5 | 352.6 | 341.9 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.0 | 8.0 | 21.3 | — | 0.0 | 8.0 | 21.3 | — | 0.0 | 8.0 | 16.0 | — |
| CF from Optg Activities before Change in WC & Int Payments | 589.1 | 188.0 | 251.4 | 151.4 | 32.4 | 215.8 | 185.0 | 205.2 | 177.7 | 164.2 | 379.0 | 489.6 |
| Depreciation, Depletion & Amortization - Cash Flow | 96.2 | 89.9 | 76.7 | 95.0 | 97.5 | 88.8 | 88.4 | 86.8 | 92.0 | 90.0 | 86.6 | 86.3 |
| Free Cash Flow to Equity | 81.2 | 175.1 | (833.4) | (355.3) | 257.3 | (521.1) | 36.5 | (60.3) | 41.7 | 1,778.6 | 1,054.1 | (8.1) |
| Free Cash Flow Net of Dividends | (218.5) | (690.6) | (1,263.8) | (188.1) | 76.5 | (710.6) | (301.5) | 53.2 | 133.4 | 252.8 | 1,099.5 | 159.5 |
| Free Cash Flow | (218.5) | (641.7) | (1,166.5) | (188.1) | 118.7 | (703.6) | (130.3) | 53.2 | 134.3 | 301.5 | 1,197.4 | 159.5 |
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.