EFUG EFU General Insurance Limited
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 120.72 +0.60%
Quarterly · Q3 FY2021 – Q2 FY2026
EFU General Insurance Limited (EFUG) quarterly cash flow statement
Operating activities generated Rs 6.0 bn of cash in Q2 FY2026 (Apr – Jun 2026), up 39.1% on Q2 FY2025. Capital expenditure was Rs 185.7 mn. Dividends paid to shareholders came to Rs 2.0 bn. Overall, cash decreased by Rs 2.3 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 | 16.6 | 6.0 | 3.1 | 6.9 | 0.7 | 4.3 | 4.6 | 9.6 | 5.4 | 7.3 | 6.9 | 12.9 | 21.4 | 20.8 | 18.9 | 23.2 | 17.8 | 15.7 | 17.6 | 17.2 | 14.7 |
| Capital expenditure | (1.3) | (0.2) | (0.4) | (0.6) | (0.2) | (0.3) | (0.2) | (0.3) | (0.3) | (0.2) | (0.5) | (0.8) | (0.2) | (0.4) | (0.1) | (0.1) | (0.2) | (0.2) | (0.1) | (0.2) | (0.2) |
| Net cash from investing activities | (14.9) | (6.1) | (4.2) | (7.2) | 2.6 | 0.2 | (5.2) | (12.9) | (4.5) | (6.5) | (10.3) | (15.9) | (3.6) | (0.6) | (12.5) | (14.3) | (6.1) | 0.7 | (11.6) | (2.0) | (4.2) |
| Dividends paid | (2.8) | (2.0) | (0.0) | (0.4) | (0.4) | (1.5) | (0.6) | (0.4) | (0.4) | (2.0) | (0.0) | (0.4) | (0.4) | (2.0) | (0.0) | (0.4) | (0.4) | (2.0) | (0.0) | (0.4) | (0.4) |
| Net cash from financing activities | (3.2) | (2.1) | (0.1) | (0.5) | (0.5) | (1.5) | (0.7) | (0.5) | (0.4) | (2.1) | (0.1) | (0.4) | (0.4) | (2.1) | (0.1) | (0.4) | (0.4) | (2.1) | (0.1) | (0.4) | (0.4) |
| Net change in cash | (1.5) | (2.3) | (1.1) | (0.8) | 2.8 | 2.9 | (1.3) | (2.7) | 0.5 | (1.3) | (3.5) | (3.4) | 1.8 | 3.5 | (7.5) | (5.2) | (0.3) | 1.9 | (5.9) | 3.3 | (1.0) |
| 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 | +39.1% | -32.7% | -28.4% | -88.0% | -41.0% | -32.8% | -25.7% | -74.6% | -65.0% | -63.6% | -44.4% | +20.1% | +32.7% | +7.0% | +34.8% | +20.8% | +25.4% | +7.8% | — | -10.3% |
| Capital expenditure | -26.8% | +78.6% | +88.8% | -21.5% | +33.9% | -57.4% | -60.5% | +59.8% | -49.9% | +396.0% | +433.7% | -34.0% | +72.3% | -7.9% | -26.9% | +34.1% | -27.3% | -1.1% | +21.9% | +20.9% |
| Net cash from investing activities | -3,842.3% | — | — | — | — | — | — | — | — | — | — | — | -187.6% | — | — | — | -11.5% | — | — | — |
| Dividends paid | +41.1% | -100.0% | -0.3% | -0.2% | -27.9% | +447,634.8% | +1.5% | +1.6% | +0.1% | -99.2% | +0.9% | +0.8% | +0.2% | +4,917.2% | -1.4% | -1.6% | -1.2% | -11.1% | -4.1% | +3.9% |
| Net cash from financing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net change in cash | -178.0% | — | — | +449.1% | — | — | — | -72.2% | -137.3% | — | — | — | +83.9% | — | -259.8% | — | +716.4% | -395.5% | +54.3% | -218.3% |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 50
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-cash Items & Reconciliation Adjustments - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 0.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | — | — | — | 0.4 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | — | — | — | 0.4 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 0.5 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 8.5 |
| Cash Flow from Operating Activities before Changes in Working Capital | — | — | — | — | — | — | — | — | — | — | — | 8.4 |
| Working Capital - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 12.9 |
| Insurance Receivables Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 21.8 |
| Insurance Payables including Reinsurance - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | (8.9) |
| Net Cash Flow from Operating Activities | 6.0 | 3.1 | 6.9 | 0.7 | 4.3 | 4.6 | 9.6 | 5.4 | 7.3 | 6.9 | 12.9 | 21.4 |
| Capital Expenditures - Net - Cash Flow | 0.1 | 0.3 | 0.5 | 0.2 | 0.2 | 0.1 | 0.3 | 0.1 | 0.1 | 0.3 | 0.6 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.1 | 0.3 | 0.5 | 0.2 | 0.2 | 0.1 | 0.3 | 0.1 | 0.1 | 0.3 | 0.6 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.2 | 0.4 | 0.6 | 0.2 | 0.3 | 0.2 | 0.3 | 0.3 | 0.2 | 0.5 | 0.8 | 0.2 |
| Property, Plant & Equipment Sold - Cash Flow | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Capital Expenditures - Total | 0.2 | 0.4 | 0.6 | 0.2 | 0.3 | 0.2 | 0.3 | 0.3 | 0.2 | 0.5 | 0.8 | 0.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (6.1) | (3.9) | (6.8) | 2.7 | 0.3 | (5.1) | (12.7) | (4.3) | (6.5) | (10.1) | (15.3) | (3.5) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (6.1) | (3.9) | (6.8) | 2.7 | 0.3 | (5.1) | (12.7) | (4.3) | (6.5) | (10.1) | (15.3) | (3.5) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 82.3 | 9.5 | 49.8 | 106.3 | 82.8 | 7.1 | 60.8 | 56.1 | 64.5 | 13.3 | 174.2 | 31.6 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 88.3 | 13.4 | 56.6 | 103.6 | 82.6 | 12.2 | 73.6 | 60.5 | 71.0 | 23.4 | 189.5 | 35.1 |
| Other Investing Cash Flow - Decrease/(Increase) | 0.1 | 0.0 | 0.0 | 0.1 | 0.1 | (0.0) | 0.1 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 |
| Net Cash Flow from Investing Activities | (6.1) | (4.2) | (7.2) | 2.6 | 0.2 | (5.2) | (12.9) | (4.5) | (6.5) | (10.3) | (15.9) | (3.6) |
| Dividends Paid - Cash - Total - Cash Flow | 2.0 | 0.0 | 0.4 | 0.4 | 1.5 | 0.6 | 0.4 | 0.4 | 2.0 | 0.0 | 0.4 | 0.4 |
| Dividends - Common - Cash Paid | 2.0 | 0.0 | 0.4 | 0.4 | 1.5 | 0.6 | 0.4 | 0.4 | 2.0 | 0.0 | 0.4 | 0.4 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) |
| Debt - Reduced - Long-Term - Cash Flow | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| 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 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Net Cash Flow from Financing Activities | (2.1) | (0.1) | (0.5) | (0.5) | (1.5) | (0.7) | (0.5) | (0.4) | (2.1) | (0.1) | (0.4) | (0.4) |
| Non-Classified Cash Flows | — | — | — | — | — | — | 1.1 | — | — | — | — | — |
| Net Change in Cash - Total | (2.3) | (1.1) | (0.8) | 2.8 | 2.9 | (1.3) | (2.7) | 0.5 | (1.3) | (3.5) | (3.4) | 1.8 |
| Net Cash from Continuing Operations | (2.3) | (1.1) | (0.8) | 2.8 | 2.9 | (1.3) | (3.8) | 0.5 | (1.3) | (3.5) | (3.4) | 17.4 |
| Net Cash - Beginning Balance | 10.6 | 11.7 | 12.6 | 9.8 | 6.8 | 8.1 | 10.8 | 11.4 | 12.7 | 14.9 | 18.6 | 16.5 |
| Net Cash - Ending Balance | 8.3 | 10.6 | 11.7 | 12.6 | 9.8 | 6.8 | 8.1 | 11.9 | 11.4 | 11.3 | 15.1 | 18.4 |
| Cash Receipts - Business Activities - Cash Flow | 0.9 | 0.7 | 1.2 | 0.3 | 0.9 | (0.1) | 1.4 | 0.1 | 0.2 | 0.4 | 4.1 | — |
| Cash Receipts - Other - Cash Flow | 0.5 | 0.6 | 0.5 | 0.3 | 0.9 | (0.1) | 1.1 | 0.1 | 0.2 | 0.4 | 1.1 | — |
| Cash Payments - Business Activities - Cash Flow | 22.0 | 22.2 | 23.6 | 21.9 | 19.4 | 20.8 | 20.4 | 18.4 | 16.0 | 16.4 | 13.5 | — |
| Claims Paid - Cash Flow | 15.4 | 15.6 | 17.6 | 13.9 | 13.9 | 15.3 | 15.2 | 12.9 | 11.6 | 11.4 | 10.3 | — |
| Cash Payments - Other - Cash Flow | 6.6 | 6.6 | 6.1 | 7.9 | 5.5 | 5.6 | 5.1 | 5.5 | 4.4 | 5.0 | 3.2 | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 1.8 | 1.1 | 2.1 | 0.6 | 1.7 | 0.5 | 1.8 | 0.7 | 1.2 | 0.9 | 0.9 | — |
| Interest & Dividends - Received - Total - Cash Flow - Direct | 8.8 | 6.1 | 8.4 | 6.2 | 9.3 | 7.6 | 10.6 | 9.7 | 12.3 | 10.2 | 12.3 | — |
| Cash Receipts/(Payments) - Net - Cash Flow | 20.0 | 19.5 | 23.0 | 16.6 | 15.2 | 18.4 | 19.8 | 14.7 | 12.0 | 13.5 | 10.9 | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 1.8 | 1.1 | 2.1 | 0.6 | 1.7 | 0.5 | 1.8 | 0.7 | 1.2 | 0.9 | 0.9 | 0.5 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 8.8 | 6.1 | 8.4 | 6.2 | 9.3 | 7.6 | 10.6 | 9.7 | 12.3 | 10.2 | 12.3 | 8.5 |
| Working Capital - Cash Flow - Direct - Supplemental | 20.0 | 19.5 | 23.0 | 16.6 | 15.2 | 18.4 | 19.8 | 14.7 | 12.0 | 13.5 | 10.9 | — |
| CF from Optg Activities before Change in WC & Int Payments | 6.0 | 3.1 | 6.9 | 0.7 | 4.3 | 4.6 | 9.6 | (0.5) | 3.0 | 0.8 | 12.9 | 8.4 |
| Depreciation, Depletion & Amortization - Cash Flow | — | — | — | — | — | — | — | 0.5 | 0.5 | 0.4 | — | 0.4 |
| Free Cash Flow to Equity | 5.7 | 2.8 | 6.3 | 0.4 | 4.1 | 4.4 | 9.3 | 5.2 | 7.1 | 6.5 | 12.2 | 21.2 |
| Free Cash Flow Net of Dividends | 3.7 | 2.8 | 5.9 | 0.1 | 2.6 | 3.8 | 8.9 | 4.8 | 5.1 | 6.4 | 11.8 | 20.8 |
| Free Cash Flow | 5.8 | 2.8 | 6.3 | 0.4 | 4.0 | 4.4 | 9.3 | 5.2 | 7.1 | 6.4 | 12.1 | 21.2 |
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.