Last close · 15 Oct 2026
Rs 86.31 -2.79%
Annual · FY2007 – FY2026
Frontier Ceramics Limited (FRCL) cash flow statement
Operating activities generated Rs 165.7 mn of cash in FY2026 (Jul 2025 – Jun 2026), down 58.0% on FY2025. Capital expenditure was Rs 0, leaving free cash flow of Rs 165.7 mn. Overall, cash increased by Rs 21.9 mn.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 * Jul 2024 – Jun 2025 | FY2024 * Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 * Jul 2018 – Jun 2019 | FY2018 * Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 * Jul 2014 – Jun 2015 | FY2014 * Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 * Jul 2011 – Jun 2012 | FY2011 * Jul 2010 – Jun 2011 | FY2010 * Jul 2009 – Jun 2010 | FY2009 Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | 286.6 | (98.9) | (131.5) | 137.0 | 149.4 | 34.0 | (62.8) | 63.4 | 5.4 | 1.7 | 3.8 | 71.4 | (10.4) | 26.0 | 18.5 | 17.8 | — | (104.8) | (17.4) |
| Depreciation & amortisation | — | 214.0 | 227.2 | 245.4 | 206.7 | 146.9 | 116.0 | 54.8 | 53.3 | 53.7 | 55.7 | 49.1 | 44.0 | 49.0 | 53.2 | 32.4 | 13.9 | — | 14.8 | 13.6 |
| Net cash from operating activities | 165.7 | 394.8 | 417.0 | (374.4) | 884.8 | 355.7 | 169.7 | 18.4 | 36.3 | 37.1 | 76.8 | (45.9) | 17.9 | 13.3 | 99.2 | 104.9 | 89.4 | — | 4.0 | (42.1) |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | 0.0 | — | 0.0 | (17.1) | (776.9) | (248.2) | (62.7) | (32.4) | (179.5) | (49.1) | (115.6) | (45.8) | (13.9) | (12.1) | (34.7) | (49.5) | (58.4) | — | (6.5) | (31.1) |
| Net cash from investing activities | (44.4) | 41.3 | 0.0 | (3.6) | (781.3) | (248.2) | (61.9) | (24.0) | (179.5) | (40.4) | (74.2) | (45.8) | (13.9) | (12.1) | (34.7) | (49.5) | (58.4) | — | (6.5) | (31.1) |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | (99.4) | (444.5) | (350.9) | 349.3 | (111.6) | (181.2) | (48.2) | 5.3 | 146.5 | 5.7 | (1.9) | 54.2 | — | 0.0 | (65.8) | (53.2) | (33.3) | — | 3.2 | 73.0 |
| Net cash from financing activities | (99.4) | (444.5) | (350.9) | 349.3 | (111.6) | (122.9) | (50.1) | 3.0 | 143.9 | 4.7 | (1.9) | 85.2 | 0.3 | 0.0 | (65.8) | (53.2) | (33.3) | — | 3.2 | 73.0 |
| Net change in cash | 21.9 | (8.5) | 66.0 | (28.8) | (8.1) | (15.3) | 57.7 | (2.6) | 0.8 | 1.4 | 0.6 | (6.4) | 4.3 | 1.2 | (1.3) | 2.2 | (2.2) | — | 0.7 | (0.2) |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 165.7 | — | 417.0 | (391.5) | 107.9 | 107.6 | 107.0 | (14.0) | (143.1) | (12.0) | (38.9) | (91.7) | 4.0 | 1.2 | 64.5 | 55.4 | 31.0 | — | (2.5) | (73.2) |
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 * Jul 2024 – Jun 2025 | FY2024 * Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 * Jul 2018 – Jun 2019 | FY2018 * Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 * Jul 2014 – Jun 2015 | FY2014 * Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 * Jul 2011 – Jun 2012 | FY2011 * Jul 2010 – Jun 2011 | FY2010 * Jul 2009 – Jun 2010 | FY2009 Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | -196.0% | -8.3% | +339.8% | — | -199.0% | +1,072.9% | +220.0% | -56.0% | -94.6% | — | -140.0% | +40.0% | +4.3% | — | — | — | — |
| Depreciation & amortisation | — | -5.8% | -7.4% | +18.7% | +40.7% | +26.7% | +111.6% | +2.9% | -0.7% | -3.6% | +13.3% | +11.7% | -10.2% | -8.0% | +64.5% | +132.2% | — | — | +8.9% | — |
| Net cash from operating activities | -58.0% | -5.3% | — | -142.3% | +148.7% | +109.6% | +823.8% | -49.5% | -2.1% | -51.6% | — | -355.8% | +34.8% | -86.6% | -5.4% | +17.3% | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | -100.0% | -97.8% | +213.1% | +295.7% | +93.6% | -81.9% | +265.6% | -57.5% | +152.6% | +228.2% | +15.2% | -65.1% | -29.8% | -15.3% | — | — | -79.1% | — |
| Net cash from investing activities | -207.6% | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | -200.5% | — | — | — | -1,001.6% | -96.4% | +2,462.8% | — | -103.6% | — | — | — | — | — | — | — | -95.5% | — |
| Net cash from financing activities | — | — | -200.5% | — | — | — | -1,762.5% | -97.9% | +2,980.8% | — | -102.3% | +30,727.0% | — | — | — | — | — | — | -95.5% | — |
| Net change in cash | — | -112.9% | — | — | — | -126.5% | — | -426.3% | -40.6% | +120.2% | — | -250.6% | +257.3% | — | -159.1% | — | — | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | -462.7% | +0.3% | +0.6% | — | — | — | — | — | -2,394.4% | +234.1% | -98.1% | +16.5% | +78.5% | — | — | — | — |
Change against the previous fiscal year; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 48
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | — | 286.6 | (98.9) | (131.5) | 137.0 | 149.4 | 34.0 | (62.8) | 63.4 | 5.4 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (277.3) | 246.8 | 368.2 | 323.4 | 224.7 | 187.2 | 155.0 | 97.1 | 63.1 | 59.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (277.3) | 3.6 | (2.2) | (32.5) | (20.9) | 8.0 | 2.0 | (0.6) | (2.7) | (4.5) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | 29.1 | 143.2 | 110.9 | 39.0 | 32.3 | 37.0 | 42.6 | 12.5 | 10.3 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | 214.0 | 227.2 | 245.4 | 206.7 | 146.9 | 116.0 | 54.8 | 53.3 | 53.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | 214.0 | 227.2 | 245.4 | 206.7 | 146.9 | 116.0 | 54.8 | 53.3 | 53.7 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | 0.0 | (0.4) | 0.0 | — | 0.0 | 0.3 | — | — |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | 0.0 | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 104.6 | 89.5 | 71.2 | 87.8 | 92.6 | 61.8 | 35.5 | 23.2 | 20.0 | 16.7 |
| Interest Paid - Cash | 7.0 | 3.9 | 15.1 | 110.9 | 39.0 | 111.3 | 7.9 | 7.5 | 8.0 | 5.4 |
| Cash Flow from Operating Activities before Changes in Working Capital | 630.5 | 439.9 | 183.0 | (6.9) | 230.1 | 163.5 | 145.5 | 3.6 | 98.5 | 42.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | (353.1) | (45.1) | 234.0 | (367.5) | 654.7 | 192.2 | 24.2 | 14.7 | (62.2) | (5.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (904.6) | (236.5) | 158.7 | (125.9) | (43.7) | (6.8) | (2.0) | 10.1 | (10.5) | — |
| Inventories - Decrease/(Increase) - Cash Flow | 125.7 | (26.3) | (25.1) | (328.1) | (122.7) | (51.5) | (14.1) | (92.7) | (0.3) | 28.9 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (3.6) | (5.3) | 112.8 | (97.0) | 59.4 | (46.2) | (48.5) | (16.5) | 13.2 | (9.4) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 354.7 | 315.4 | (675.4) | 147.4 | 732.7 | 316.5 | 72.9 | 87.7 | (100.6) | (19.3) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 74.7 | (92.4) | 662.9 | 36.0 | 29.1 | (19.8) | 15.9 | 26.1 | 36.0 | (5.9) |
| Net Cash Flow from Operating Activities | 165.7 | 394.8 | 417.0 | (374.4) | 884.8 | 355.7 | 169.7 | 18.4 | 36.3 | 37.1 |
| Capital Expenditures - Net - Cash Flow | 0.0 | (41.3) | 0.0 | 3.6 | 776.9 | 248.2 | 62.7 | 24.0 | 179.5 | 40.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | (41.3) | 0.0 | 3.6 | 776.9 | 248.2 | 62.7 | 24.0 | 179.5 | 40.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | — | 0.0 | 17.1 | 776.9 | 248.2 | 62.7 | 32.4 | 179.5 | 49.1 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | — | 0.0 | 13.4 | 0.0 | — | 0.0 | 8.4 | 0.0 | 8.7 |
| Capital Expenditures - Total | 0.0 | — | 0.0 | 17.1 | 776.9 | 248.2 | 62.7 | 32.4 | 179.5 | 49.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | 0.0 | (4.4) | 0.0 | 0.9 | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | 0.0 | (4.4) | 0.0 | 0.9 | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — | 0.0 | 0.9 | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | (44.4) | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (44.4) | 41.3 | 0.0 | (3.6) | (781.3) | (248.2) | (61.9) | (24.0) | (179.5) | (40.4) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (99.4) | (444.5) | (350.9) | 349.3 | (111.6) | (181.2) | (48.2) | 5.3 | 146.5 | 5.7 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (99.4) | (444.5) | (350.9) | 349.3 | (111.6) | (181.2) | (48.2) | 5.3 | 146.5 | 5.7 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | 0.0 | (8.7) | (12.5) | (12.4) | 33.6 | — | — | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | 59.1 | 165.0 | 228.2 | — | 122.4 | 130.8 | — | 5.8 | — | 7.2 |
| Lease liabilities - Issued - Cash flow | — | — | — | — | 33.6 | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 158.5 | 609.5 | 579.2 | — | 234.0 | 312.0 | 48.2 | 0.5 | — | 1.5 |
| 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 | — | 8.7 | 12.5 | — | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | — | — | — | — | 58.3 | (1.9) | (2.3) | (2.6) | (1.0) |
| Net Cash Flow from Financing Activities | (99.4) | (444.5) | (350.9) | 349.3 | (111.6) | (122.9) | (50.1) | 3.0 | 143.9 | 4.7 |
| Net Change in Cash - Total | 21.9 | (8.5) | 66.0 | (28.8) | (8.1) | (15.3) | 57.7 | (2.6) | 0.8 | 1.4 |
| Net Cash from Continuing Operations | — | (8.5) | 66.0 | (28.8) | (8.1) | (15.3) | 57.7 | (2.6) | 0.8 | 1.4 |
| Net Cash - Beginning Balance | 64.7 | 73.1 | 7.1 | 35.9 | 44.0 | 59.2 | 1.5 | 4.1 | 3.3 | 2.0 |
| Net Cash - Ending Balance | 86.6 | 64.7 | 73.1 | 7.1 | 35.9 | 44.0 | 59.2 | 1.5 | 4.1 | 3.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 104.6 | 89.5 | 71.2 | 87.8 | 92.6 | 61.8 | 35.5 | 23.2 | 20.0 | 16.7 |
| Interest Paid - Cash Flow - Supplemental | 7.0 | 3.9 | 15.1 | 110.9 | 39.0 | 111.3 | 7.9 | 7.5 | 8.0 | 5.4 |
| CF from Optg Activities before Change in WC & Int Payments | 630.5 | 443.8 | 198.1 | 104.1 | 269.1 | 274.8 | 153.4 | 11.1 | 106.5 | 48.2 |
| Depreciation, Depletion & Amortization - Cash Flow | — | 214.0 | 227.2 | 245.4 | 206.7 | 146.9 | 116.0 | 54.8 | 53.3 | 53.7 |
| Free Cash Flow to Equity | 66.3 | (8.5) | 66.0 | (28.8) | (3.7) | (73.6) | 58.8 | (0.3) | 3.4 | 2.4 |
| Free Cash Flow Net of Dividends | 165.7 | — | 417.0 | (391.5) | 107.9 | 107.6 | 107.0 | (14.0) | (143.1) | (12.0) |
| Free Cash Flow | 165.7 | — | 417.0 | (391.5) | 107.9 | 107.6 | 107.0 | (14.0) | (143.1) | (12.0) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.