Escorts Investment Bank Limited (ESBL) quarterly cash flow statement

ESBL cash flow statement (quarterly) (Rs 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
Net cash from operating activities	—	—	(24.5)	(5.3)	37.0	(5.4)	(1.3)	(27.0)	(50.6)	(8.7)	(35.7)	11.2	23.6	91.3	(123.1)	100.0	(80.4)	(93.7)	84.4	(2.1)	30.5
Net cash from investing activities	—	—	(0.6)	(2.1)	(2.1)	(2.5)	(0.1)	(2.8)	(0.8)	(1.2)	120.0	(51.0)	31.6	(64.4)	9.3	(0.5)	7.2	67.5	1.9	(2.0)	(0.1)
Net cash from financing activities	—	—	(2.6)	(2.6)	(2.7)	(2.5)	(2.6)	(2.7)	(2.9)	(2.6)	10.0	(9.0)	(10.2)	(0.6)	(3.5)	(2.4)	(2.3)	2.0	(5.7)	(2.7)	(2.0)
Net change in cash	—	—	(27.8)	(10.0)	32.2	(10.4)	(4.0)	(32.4)	(54.3)	(12.5)	94.3	(48.8)	45.0	26.2	(117.3)	97.1	(75.4)	(24.2)	80.6	(6.8)	28.5

ESBL cash flow statement — year-on-year change (Rs mn)
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
Net cash from operating activities	—	—	—	—	—	—	-341.2%	-314.3%	-109.5%	—	-88.8%	—	—	-245.8%	—	-363.5%	-3,519.7%	—	-105.2%	—
Net cash from investing activities	—	—	—	—	—	-100.1%	—	-102.5%	—	+1,185.9%	—	+335.5%	-195.4%	+383.8%	—	—	-17.4%	—	—	—
Net cash from financing activities	—	—	—	—	—	-126.3%	—	—	—	—	—	—	-132.7%	—	—	—	—	—	—	—
Net change in cash	—	—	—	—	—	-104.3%	—	-220.8%	-147.7%	—	-150.2%	—	—	-245.5%	—	-365.0%	—	—	-123.3%	—

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. Updated 16 Oct 2026.

All reported line items 51

ESBL cash flow statement — all reported line items (Rs mn)
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	—	(19.0)	(18.2)	(26.8)	(24.5)	(20.8)	(11.3)	(9.1)	(11.9)	(8.6)	(1.4)	(3.9)
Non-cash Items & Reconciliation Adjustments - Cash Flow	—	5.0	5.8	7.8	0.9	8.9	7.7	7.1	2.5	(5.3)	13.5	8.4
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile	—	(0.5)	0.7	2.6	(5.0)	3.0	1.7	0.8	(3.5)	(12.0)	7.0	2.0
Financial Income/(Expense) - Cash Flow - to Reconcile	—	0.7	0.7	0.9	1.1	1.2	1.3	1.6	1.4	1.7	1.9	1.5
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile	—	4.4	4.4	4.3	4.7	4.7	4.7	4.7	5.1	5.0	5.3	4.8
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile	—	4.3	4.3	4.3	4.7	4.7	4.6	4.6	5.0	4.9	5.2	4.7
Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile	—	0.0	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Loan Loss Provision including Impairment - Increase/(Decrease) - Cash Flow	—	—	—	—	—	—	—	—	—	—	—	0.0
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile	—	0.5	0.0	0.0	0.0	(0.0)	0.0	(0.0)	(0.5)	0.0	(0.7)	0.0
Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow	—	0.5	0.0	0.0	0.0	(0.0)	0.0	(0.0)	(0.7)	0.0	0.0	0.0
Income Taxes - Paid/(Reimbursed) - Cash Flow	—	0.4	0.5	0.4	12.0	0.4	0.6	1.1	1.4	1.9	1.7	3.5
Investment Securities - Gain/(Loss) - Cash Flow	—	—	—	—	0.0	0.0	—	—	0.2	0.0	(0.7)	0.0
Interest Paid - Cash	—	0.1	0.1	0.3	0.4	0.4	0.3	0.4	0.5	0.5	0.5	0.4
Cash Flow from Operating Activities before Changes in Working Capital	—	(14.5)	(13.0)	(19.6)	(36.1)	(12.7)	(4.5)	(3.5)	(11.2)	(16.2)	9.9	0.6
Working Capital - Increase/(Decrease) - Cash Flow	—	(10.0)	7.6	56.6	30.6	11.3	(22.5)	(47.1)	2.6	(19.5)	1.3	23.0
Accounts Receivables - Decrease/(Increase) - Cash Flow	—	0.1	(1.2)	(0.0)	1.4	(1.3)	(0.2)	(0.1)	0.2	(0.6)	(0.2)	(0.3)
Prepaid Expenses - Decrease/(Increase) - Cash Flow	—	1.3	1.1	(0.2)	0.8	(0.2)	(0.3)	(1.5)	0.8	(0.5)	1.0	(1.3)
Other Assets - Decrease/(Increase) - Cash Flow	—	(11.1)	9.1	51.6	18.1	9.3	(25.7)	(47.0)	(6.2)	(18.4)	0.2	29.3
Loans - Customer - Decrease/(Increase) - Cash Flow	—	0.0	(0.2)	(0.2)	(0.0)	0.0	0.0	(0.1)	0.1	0.1	(0.4)	2.7
Other Liabilities - Increase/(Decrease) -Total - Cash Flow	—	—	—	—	9.2	—	—	—	4.0	—	—	—
Accounts Payable - Increase/(Decrease) - Cash Flow	—	(0.3)	(1.1)	5.4	1.1	3.6	3.8	1.6	3.7	(0.1)	0.8	(7.4)
Net Cash Flow from Operating Activities	—	(24.5)	(5.3)	37.0	(5.4)	(1.3)	(27.0)	(50.6)	(8.7)	(35.7)	11.2	23.6
Capital Expenditures - Net - Cash Flow	—	0.6	(0.2)	0.3	0.6	0.1	0.3	0.2	0.8	6.1	8.8	0.6
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow	—	0.6	(0.2)	0.3	0.3	0.1	0.3	0.2	0.8	6.1	3.5	0.1
Property, Plant & Equipment - Purchased - Cash Flow	—	0.6	—	0.3	0.3	0.1	0.3	0.2	7.4	6.1	3.5	0.1
Property, Plant & Equipment Sold - Cash Flow	—	—	—	—	0.0	—	—	—	6.6	0.0	0.0	0.0
Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow	—	—	—	—	0.3	0.0	0.0	0.0	0.0	—	5.2	0.5
Intangible Assets - Purchased/Acquired - Cash Flow	—	—	—	—	0.3	0.0	0.0	0.0	0.0	—	5.2	0.5
Capital Expenditures - Total	—	0.6	—	0.3	0.6	0.1	0.3	0.2	7.4	6.1	8.8	0.6
Investments excluding Loans - Decrease/(Increase) - Cash Flow	—	0.0	(2.2)	(1.8)	—	—	—	—	—	4.4	—	—
Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow	—	0.0	(2.2)	(1.8)	—	—	—	—	—	4.4	—	—
Investment Securities - Sold/Matured - Unclassified - Cash Flow	—	—	—	—	—	—	—	—	—	4.4	—	—
Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow	—	—	—	—	(1.9)	0.0	(2.5)	(0.6)	(0.4)	121.7	(42.2)	32.2
Net Cash Flow from Investing Activities	—	(0.6)	(2.1)	(2.1)	(2.5)	(0.1)	(2.8)	(0.8)	(1.2)	120.0	(51.0)	31.6
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow	—	(2.6)	(2.6)	(2.7)	(2.5)	(2.6)	(2.7)	(2.9)	(2.6)	10.0	(9.0)	(10.2)
Debt - Issued/Reduced - Long-Term - Cash Flow	—	(2.6)	(2.6)	(2.7)	(2.5)	(2.6)	(2.7)	(2.9)	(2.6)	10.0	(9.0)	(10.2)
Lease liabilities - Issued/(Reduced) - Cash Flow	—	(2.6)	(2.6)	(2.7)	(2.5)	(2.6)	(2.7)	(2.9)	(2.6)	10.0	(9.0)	(10.2)
Debt - Reduced - Long-Term - Cash Flow	—	2.6	2.6	2.7	2.5	2.6	2.7	2.9	2.6	—	9.0	10.2
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	—	2.6	2.6	2.7	2.5	2.6	2.7	2.9	2.6	—	9.0	10.2
Net Cash Flow from Financing Activities	—	(2.6)	(2.6)	(2.7)	(2.5)	(2.6)	(2.7)	(2.9)	(2.6)	10.0	(9.0)	(10.2)
Net Change in Cash - Total	—	(27.8)	(10.0)	32.2	(10.4)	(4.0)	(32.4)	(54.3)	(12.5)	94.3	(48.8)	45.0
Net Cash from Continuing Operations	—	(27.8)	(10.0)	32.2	(10.4)	(4.0)	(32.4)	(54.3)	(12.5)	94.3	(48.8)	45.0
Net Cash - Beginning Balance	—	46.0	56.0	23.8	34.2	38.2	70.6	125.0	137.5	43.2	91.9	46.9
Net Cash - Ending Balance	—	18.2	46.0	56.0	23.8	34.2	38.2	70.6	125.0	137.5	43.2	91.9
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental	—	0.4	0.5	0.4	12.0	0.4	0.6	1.1	1.4	1.9	1.7	3.5
Interest Paid - Cash Flow - Supplemental	—	0.1	0.1	0.3	0.4	0.4	0.3	0.4	0.5	0.5	0.5	0.4
CF from Optg Activities before Change in WC & Int Payments	—	(14.4)	(12.8)	(19.4)	(35.6)	(12.2)	(4.2)	(3.1)	(10.8)	(15.7)	10.4	1.0
Depreciation, Depletion & Amortization - Cash Flow	—	4.4	4.4	4.3	4.7	4.7	4.7	4.7	5.1	5.0	5.3	4.8
Free Cash Flow to Equity	—	(27.8)	(7.8)	34.0	(8.5)	(4.0)	(29.9)	(53.8)	(12.1)	(31.8)	(6.6)	12.8
Free Cash Flow Net of Dividends	—	(25.1)	—	36.6	(6.0)	(1.4)	(27.3)	(50.9)	(16.1)	(41.7)	2.4	23.0
Free Cash Flow	—	(25.1)	—	36.6	(6.0)	(1.4)	(27.3)	(50.9)	(16.1)	(41.7)	2.4	23.0

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.