FLYNG Flying Cement Company Limited
Latest results: FY2025 · Jun 2025 Q3 FY2026 · Jan – Mar 2026
Last close · 16 Oct 2026
Rs 32.67 -0.24%
Quarterly · Q4 FY2021 – Q3 FY2026
Flying Cement Company Limited (FLYNG) quarterly cash flow statement
Operating activities generated -Rs 363.5 mn of cash in Q3 FY2026 (Jan – Mar 2026), down 150.7% on Q3 FY2025, -106% of the starting profit. Overall, cash decreased by Rs 58.2 mn.
| Rs mn | TTM to Mar 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 | Q4 FY2021 Apr – Jun 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 1,642.8 | 342.0 | 336.2 | 347.6 | 616.9 | 175.9 | 370.2 | 42.8 | 7.1 | 81.3 | 86.8 | 158.7 | 46.6 | 134.4 | 112.7 | 76.1 | (111.9) | 307.8 | 290.6 | 224.7 | 86.1 |
| Depreciation & amortisation | 176.0 | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 | 41.9 | 41.9 | 41.9 | 42.7 | 42.7 | 42.7 | 42.7 | 39.6 | 39.4 | 36.5 | 36.5 | 37.1 |
| Net cash from operating activities | 606.2 | (363.5) | 470.2 | (237.9) | 737.5 | 717.4 | 1,779.9 | 480.3 | 383.9 | 358.6 | 1,194.3 | 295.9 | 231.5 | 544.7 | 747.7 | 243.1 | 295.0 | 750.1 | 691.3 | (217.6) | 1,315.7 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) | (354.9) | (1,243.3) | (380.3) | (826.4) | (1,117.1) | (695.1) | (268.0) | (864.7) | (354.8) | (648.0) | (827.1) | (1,938.1) |
| Net cash from investing activities | (129.3) | 7.7 | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) | (354.9) | (1,243.3) | (380.3) | (826.4) | (1,117.1) | (695.1) | (268.0) | (864.7) | (354.8) | (648.0) | (827.1) | (1,938.1) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (401.4) | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) | 37.7 | 24.7 | 63.9 | 45.5 | 542.9 | (57.9) | 9.0 | (342.3) | (2,239.7) | (19.1) | 895.5 | (1,185.8) |
| Net cash from financing activities | (324.0) | 297.6 | (159.6) | (52.9) | (409.2) | (628.4) | (392.1) | (205.5) | (138.8) | 35.7 | 50.6 | 63.9 | 608.1 | 558.9 | (49.5) | 9.0 | 512.3 | (323.2) | (38.4) | 895.5 | 780.1 |
| Net change in cash | 153.0 | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 | 39.3 | 1.7 | (20.5) | 13.2 | (13.5) | 3.1 | (15.8) | (57.5) | 72.1 | 5.0 | (149.2) | 157.7 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 | 3.6 | (49.0) | (84.4) | (594.8) | (572.4) | 52.6 | (24.8) | (569.8) | 395.2 | 43.4 | (1,044.7) | (622.4) |
| Rs mn | 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 | Q4 FY2021 Apr – Jun 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +94.4% | -9.2% | +711.8% | +8,648.1% | +116.3% | +326.6% | -73.0% | -84.9% | -39.5% | -23.0% | +108.5% | — | -56.4% | -61.2% | -66.1% | -230.0% | +446.0% | +96.6% | — | — |
| Depreciation & amortisation | +9.6% | +5.4% | +5.6% | -7.9% | -0.1% | +0.1% | -0.1% | +6.5% | -1.9% | -1.9% | -1.9% | +7.7% | +8.3% | +16.9% | +16.8% | +6.8% | +9.4% | +8.6% | +8.7% | +8.0% |
| Net cash from operating activities | -150.7% | -73.6% | -149.5% | +92.1% | +100.1% | +49.0% | +62.3% | +65.8% | -34.2% | +59.7% | +21.7% | -21.5% | -27.4% | +8.2% | — | -77.6% | +1,974.0% | +196.3% | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -97.0% | -87.7% | -69.8% | -65.2% | +6.7% | -17.4% | -76.8% | -68.2% | +78.9% | +41.9% | -4.4% | +214.8% | +7.3% | -67.6% | -55.4% | +260.5% | +392.6% | +37.5% | +176.3% |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | -160.6% | -118.0% | — | -1,767.3% | +1,864.9% | +361.0% | -414.2% | -93.1% | — | +607.7% | — | — | — | -99.0% | — | — | -100.8% | -58.6% | -161.8% |
| Net cash from financing activities | — | — | — | — | -1,860.7% | -874.2% | -421.6% | -122.8% | -93.6% | — | +607.7% | +18.7% | — | — | -99.0% | -34.3% | — | -139.3% | -58.6% | -46.9% |
| Net change in cash | — | +342.8% | — | +406.3% | -187.6% | +3,543.2% | — | +304.3% | — | -45.7% | — | — | -118.7% | -38.1% | — | -136.5% | — | -97.5% | -110.6% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -5.1% | -266.3% | +253.5% | +16,223.6% | — | — | — | — | -193.1% | — | — | -244.8% | +21.3% | — | — | — | -57.4% | — | — |
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 39
| Rs mn | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 342.0 | 336.2 | 347.6 | 616.9 | 175.9 | 370.2 | 42.8 | 7.1 | 81.3 | 86.8 | 158.7 | 46.6 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 143.5 | 204.2 | 199.8 | 77.4 | 56.8 | 82.8 | 62.6 | 67.5 | 87.7 | 100.4 | 95.6 | 89.6 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.7) | 0.7 | — | 1.1 | 0.0 | — | — | 1.6 | 0.0 | 0.0 | 0.0 | 1.3 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 98.4 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 | 45.8 | 58.6 | 53.8 | 45.7 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 | 41.9 | 41.9 | 41.9 | 42.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 | 41.9 | 41.9 | 41.9 | 42.7 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 150.7 | 137.7 | 125.0 | 151.6 | (75.5) | 168.5 | 19.3 | 12.1 | 13.8 | 28.8 | 27.0 | 11.5 |
| Interest Paid - Cash | 101.3 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 | 45.8 | 58.6 | 53.8 | 45.7 |
| Cash Flow from Operating Activities before Changes in Working Capital | 233.6 | 243.4 | 266.7 | 508.4 | 293.3 | 243.6 | 65.3 | 42.0 | 109.4 | 99.8 | 173.6 | 79.1 |
| Working Capital - Increase/(Decrease) - Cash Flow | (597.1) | 226.8 | (504.7) | 229.2 | 424.2 | 1,536.4 | 415.0 | 341.9 | 249.2 | 1,094.5 | 122.4 | 152.5 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (26.9) | 7.8 | (52.8) | 37.0 | 30.3 | (27.7) | (2.1) | (5.3) | 11.2 | 54.0 | (80.3) | 83.1 |
| Inventories - Decrease/(Increase) - Cash Flow | (775.0) | (242.5) | 246.0 | 15.2 | 27.7 | 169.8 | (538.3) | (21.5) | 99.2 | (345.9) | (172.3) | 168.9 |
| Other Assets - Decrease/(Increase) - Cash Flow | (221.7) | (780.1) | (242.4) | (187.0) | 314.2 | (153.0) | (39.7) | 286.6 | 84.3 | (221.1) | (6.7) | 380.5 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 426.6 | 1,241.6 | (455.5) | 14.7 | 129.0 | 1,744.2 | 1,070.4 | 142.7 | 80.9 | 1,647.9 | 415.3 | (438.5) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 0.0 | 0.0 | 0.0 | 349.3 | (77.1) | (196.9) | (75.2) | (60.4) | (26.3) | (40.4) | (33.7) | (41.5) |
| Net Cash Flow from Operating Activities | (363.5) | 470.2 | (237.9) | 737.5 | 717.4 | 1,779.9 | 480.3 | 383.9 | 358.6 | 1,194.3 | 295.9 | 231.5 |
| Capital Expenditures - Net - Cash Flow | (7.7) | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 | 354.9 | 1,243.3 | 380.3 | 826.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (7.7) | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 | 354.9 | 1,243.3 | 380.3 | 826.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | — | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 | 354.9 | 1,243.3 | 380.3 | 826.4 |
| Capital Expenditures - Total | — | 40.4 | 38.7 | 57.9 | 123.5 | 1,326.8 | 314.0 | 191.7 | 354.9 | 1,243.3 | 380.3 | 826.4 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | — | 0.0 | — | — | — | 0.0 | 0.0 |
| Net Cash Flow from Investing Activities | 7.7 | (40.4) | (38.7) | (57.9) | (123.5) | (1,326.8) | (314.0) | (191.7) | (354.9) | (1,243.3) | (380.3) | (826.4) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) | 37.7 | 24.7 | 63.9 | 45.5 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 297.6 | (294.2) | (52.9) | (351.9) | (628.4) | 485.4 | 294.6 | (142.8) | 37.7 | 24.7 | 63.9 | 45.5 |
| Debt - Issued - Long-Term - Cash Flow | 297.6 | 0.0 | 1.5 | — | 0.7 | 544.5 | 447.4 | 0.0 | 37.7 | 24.7 | — | 45.5 |
| Debt - Reduced - Long-Term - Cash Flow | — | 294.2 | 54.4 | — | 629.1 | 59.2 | 152.8 | 142.8 | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | 134.7 | — | (57.3) | 0.0 | (877.4) | (500.1) | 4.0 | (2.0) | 25.9 | 0.0 | 562.6 |
| Net Cash Flow from Financing Activities | 297.6 | (159.6) | (52.9) | (409.2) | (628.4) | (392.1) | (205.5) | (138.8) | 35.7 | 50.6 | 63.9 | 608.1 |
| Net Change in Cash - Total | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 | 39.3 | 1.7 | (20.5) | 13.2 |
| Net Cash from Continuing Operations | (58.2) | 270.3 | (329.5) | 270.4 | (34.5) | 61.0 | (39.2) | 53.4 | 39.3 | 1.7 | (20.5) | 13.2 |
| Net Cash - Beginning Balance | 334.9 | 64.6 | 394.2 | 123.7 | 158.2 | 97.1 | 136.3 | 82.9 | 43.6 | 41.9 | 62.3 | 49.1 |
| Net Cash - Ending Balance | 276.7 | 334.9 | 64.6 | 394.2 | 123.7 | 158.2 | 97.1 | 136.3 | 82.9 | 43.6 | 41.9 | 62.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 150.7 | 137.7 | 125.0 | 151.6 | (75.5) | 168.5 | 19.3 | 12.1 | 13.8 | 28.8 | 27.0 | 11.5 |
| Interest Paid - Cash Flow - Supplemental | 101.3 | 159.4 | 155.6 | 34.5 | 15.0 | 40.9 | 20.7 | 20.5 | 45.8 | 58.6 | 53.8 | 45.7 |
| CF from Optg Activities before Change in WC & Int Payments | 334.9 | 402.8 | 422.4 | 542.8 | 308.2 | 284.5 | 86.0 | 62.4 | 155.2 | 158.4 | 227.3 | 124.7 |
| Depreciation, Depletion & Amortization - Cash Flow | 45.8 | 44.2 | 44.2 | 41.9 | 41.8 | 41.9 | 41.8 | 45.5 | 41.9 | 41.9 | 41.9 | 42.7 |
| Free Cash Flow to Equity | (58.2) | 135.6 | (329.5) | 327.7 | (34.5) | 938.5 | 460.9 | 49.4 | 41.3 | (24.3) | (20.5) | (549.4) |
| Free Cash Flow Net of Dividends | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 | 3.6 | (49.0) | (84.4) | (594.8) |
| Free Cash Flow | — | 429.8 | (276.6) | 679.6 | 594.0 | 453.1 | 166.3 | 192.2 | 3.6 | (49.0) | (84.4) | (594.8) |
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.