Last close · 16 Oct 2026
Rs 484.93 +0.37%
Quarterly · Q1 FY2022 – Q4 FY2026
Ghandhara Automobiles Limited (GAL) quarterly cash flow statement
Operating activities generated Rs 434.2 mn of cash in Q4 FY2026 (Apr – Jun 2026), 17% of the starting profit. Capital expenditure was Rs 627.1 mn, leaving free cash flow of -Rs 193.0 mn. Dividends paid to shareholders came to Rs 46,000. Overall, cash increased by Rs 975.3 mn.
| Rs bn | 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) | 10.1 | 2.5 | 3.0 | 2.0 | 2.5 | 3.0 | 1.7 | 0.6 | 0.7 | 0.4 | 0.2 | (0.0) | (0.1) | (0.0) | 0.4 | 0.1 | (0.1) | (0.0) | 0.1 | 0.1 | 0.1 |
| Depreciation & amortisation | 0.3 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.0 | 0.0 |
| Net cash from operating activities | (3.1) | 0.4 | 0.5 | 1.1 | (5.1) | (3.3) | 13.1 | 1.6 | 0.0 | 0.1 | 0.4 | (0.4) | 0.1 | 0.6 | (0.3) | (2.1) | 0.1 | 3.3 | (0.9) | (0.3) | (0.4) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (1.4) | (0.6) | (0.5) | (0.2) | (0.1) | (0.4) | (0.1) | (0.2) | (0.1) | (0.0) | (0.0) | (0.0) | (0.1) | (0.1) | (0.0) | (0.1) | (0.0) | (0.1) | (0.2) | (1.2) | (0.0) |
| Net cash from investing activities | 0.9 | 0.6 | (1.3) | (0.9) | 2.5 | 2.7 | (7.6) | (0.2) | 0.2 | (0.0) | (0.0) | (0.0) | (0.1) | (0.1) | (0.0) | (0.1) | 0.7 | (0.8) | (0.2) | (1.2) | 0.0 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (0.0) | (0.0) | (0.5) | — | (0.0) | — | — | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.0) | — | — | — | — | — |
| Borrowings raised / (repaid) | (0.2) | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) | (0.9) | (0.4) | (0.1) | (0.0) | (0.4) | 0.0 | 0.2 | (0.1) | (0.3) | 1.1 | (0.3) | (1.5) | 1.2 | 1.5 | 0.2 |
| Net cash from financing activities | (0.7) | (0.0) | (0.1) | (0.6) | (0.1) | (0.1) | (0.9) | (0.4) | (0.1) | (0.0) | (0.4) | 0.0 | 0.2 | (0.1) | (0.3) | 1.1 | (0.3) | (1.5) | 1.2 | 1.6 | 0.2 |
| Net change in cash | (3.0) | 1.0 | (0.9) | (0.4) | (2.7) | (0.8) | 4.5 | 1.0 | 0.1 | 0.1 | (0.0) | (0.4) | 0.2 | 0.4 | (0.7) | (1.1) | 0.4 | 1.1 | 0.1 | 0.1 | (0.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (4.5) | (0.2) | (0.0) | 0.9 | (5.2) | (3.8) | 13.0 | 1.4 | (0.0) | 0.1 | 0.4 | (0.4) | (0.0) | 0.5 | (0.4) | (2.2) | 0.0 | 3.2 | (1.1) | (1.5) | (0.4) |
| 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) | -14.4% | +78.8% | +223.0% | +243.8% | +724.4% | +684.0% | — | — | — | -49.9% | -109.3% | — | — | +211.9% | -23.5% | -189.0% | -123.8% | +5.4% | — | — |
| Depreciation & amortisation | -5.3% | -17.7% | -43.1% | +4.1% | -14.3% | +20.1% | -3.3% | +13.1% | +12.7% | -20.0% | +1.9% | -14.8% | -0.1% | +90.5% | +157.7% | +154.5% | +132.5% | +38.7% | -4.9% | -4.2% |
| Net cash from operating activities | — | -96.0% | -30.6% | -10,771.1% | -3,138.9% | +3,091.7% | — | -38.2% | -82.1% | — | — | +40.9% | -81.6% | — | — | — | +1,072.8% | — | -216.6% | -170.9% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +48.2% | +439.3% | -10.0% | +3.2% | +9,306.4% | +478.3% | +399.1% | -48.4% | -95.9% | -26.4% | -63.2% | +391.9% | -18.7% | -88.6% | -91.3% | -46.1% | +31.8% | +2,535.7% | +3,072.2% | +40.9% |
| Net cash from investing activities | -77.8% | — | — | +1,513.1% | — | — | — | — | — | — | — | -117.8% | — | — | — | +2,181.0% | -316.5% | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | -88.1% | — | — | — | — | — | — | — | — | — | -100.0% | — | — | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | — | — | — | — | — | — | -1,330.5% | -162.7% | — | — | -96.7% | — | — | -124.5% | -27.2% | -221.7% | -3,364.0% | — | +275.9% | — |
| Net cash from financing activities | — | — | — | — | — | — | -1,256.9% | -160.7% | — | — | -96.6% | — | — | -124.6% | -29.5% | -222.9% | -4,386.3% | — | +275.8% | — |
| Net change in cash | — | -119.0% | -137.6% | -4,515.8% | -1,089.7% | — | — | -67.5% | -79.1% | — | — | -56.5% | -64.8% | -628.5% | -1,205.7% | — | +52.5% | — | -67.6% | -176.3% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -100.1% | -33.5% | — | -3,670.4% | +3,203.8% | — | — | -79.2% | — | — | -232.1% | -84.3% | — | — | — | +1,646.7% | — | -785.7% | -184.7% |
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 58
| Rs bn | 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 | 2.5 | 3.0 | 2.0 | 2.5 | 3.0 | 1.7 | 0.6 | 0.7 | 0.4 | 0.2 | (0.0) | (0.1) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (0.6) | (0.2) | (0.4) | (0.3) | (0.0) | (0.2) | (0.0) | (0.1) | 0.2 | 0.1 | 0.1 | 0.2 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (0.5) | (0.2) | (0.3) | (0.3) | (0.3) | (0.1) | (0.1) | (0.1) | (0.1) | 0.0 | (0.0) | 0.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.1 | 0.0 | (0.0) | 0.0 | 0.1 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (0.0) | (0.0) | (0.1) | (0.1) | (0.1) | (0.1) | 0.0 | 0.0 | 0.1 | (0.0) | 0.0 | 0.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.1 | 0.1 | 0.0 | 0.1 | 0.5 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | 0.4 | — | — | — | 0.0 | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.4) | (0.0) | 0.0 | (0.0) | (0.2) | (0.0) | (0.0) | (0.1) | (0.0) | 0.0 | (0.0) | (0.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.2 | (0.1) | (0.1) | (0.1) | 0.1 | (0.1) | — | — | 0.0 | 0.0 | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 1.4 | 1.0 | 0.5 | 0.4 | (0.7) | 1.7 | 0.3 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest & Dividends - Received - Total - Cash Flow | 0.0 | 0.0 | 0.1 | 0.1 | 0.2 | 0.1 | 0.1 | 0.0 | 0.0 | 0.1 | 0.1 | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | 0.6 | 1.8 | 1.2 | 1.9 | 3.8 | (0.2) | 0.3 | 0.5 | 0.3 | 0.2 | (0.0) | (0.1) |
| Working Capital - Increase/(Decrease) - Cash Flow | (0.1) | (1.3) | (0.1) | (7.0) | (7.2) | 13.3 | 1.3 | (0.4) | (0.2) | 0.2 | (0.4) | 0.1 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (1.0) | (0.4) | 0.1 | 0.0 | 0.7 | (0.7) | (0.2) | (0.1) | (0.3) | (0.0) | 0.1 | 0.0 |
| Inventories - Decrease/(Increase) - Cash Flow | (3.0) | 0.9 | (3.7) | 4.9 | 0.8 | (7.4) | (1.0) | 0.4 | (0.6) | (0.1) | (0.1) | (0.4) |
| Other Assets - Decrease/(Increase) - Cash Flow | 0.0 | 0.0 | (0.0) | (0.0) | 0.0 | (0.0) | 0.0 | (0.0) | 0.0 | (0.0) | 0.0 | (0.0) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.8 | 0.5 | 0.9 | (3.0) | (20.1) | 21.5 | 2.5 | (0.7) | 0.7 | 0.3 | (0.4) | 0.5 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 3.1 | (2.3) | 2.6 | (9.0) | 11.4 | — | — | — | — | — | — | — |
| Net Cash Flow from Operating Activities | 0.4 | 0.5 | 1.1 | (5.1) | (3.3) | 13.1 | 1.6 | 0.0 | 0.1 | 0.4 | (0.4) | 0.1 |
| Capital Expenditures - Net - Cash Flow | 0.1 | 0.4 | 0.2 | 0.1 | 0.4 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.1 | 0.4 | 0.2 | 0.1 | 0.4 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.6 | 0.5 | 0.2 | 0.1 | 0.4 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | 0.6 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | — | — | — |
| Intangible Assets - Net - Cash Flow | (0.0) | — | — | — | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 0.6 | 0.5 | 0.2 | 0.1 | 0.4 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 0.7 | (0.9) | (0.8) | 2.5 | 3.1 | (7.5) | 0.0 | 0.2 | (0.0) | 0.0 | 0.0 | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 0.7 | (0.9) | (0.8) | 2.5 | 3.1 | (7.5) | 0.0 | 0.2 | (0.0) | 0.0 | 0.0 | 0.0 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 6.8 | 1.6 | 2.0 | 2.5 | 19.4 | — | — | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 6.1 | 2.5 | 2.8 | — | 16.3 | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | (0.0) | 0.0 | 0.1 | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | 0.6 | (1.3) | (0.9) | 2.5 | 2.7 | (7.6) | (0.2) | 0.2 | (0.0) | (0.0) | (0.0) | (0.1) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | 0.5 | — | 0.0 | — | — | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | 0.5 | — | 0.0 | — | — | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) | (0.9) | (0.4) | (0.1) | (0.0) | (0.4) | 0.0 | 0.2 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.9) | (0.4) | (0.0) | 0.1 | (0.3) | 0.1 | 0.3 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) | (0.1) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) | (0.0) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.0 | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 0.0 | 0.1 | 0.0 | 0.0 | 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 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | (0.0) | 0.0 | 0.0 | (0.0) | (0.0) | (0.0) | 0.0 | 0.0 | (0.0) | (0.0) | 0.0 | 0.0 |
| Net Cash Flow from Financing Activities | (0.0) | (0.1) | (0.6) | (0.1) | (0.1) | (0.9) | (0.4) | (0.1) | (0.0) | (0.4) | 0.0 | 0.2 |
| Net Change in Cash - Total | 1.0 | (0.9) | (0.4) | (2.7) | (0.8) | 4.5 | 1.0 | 0.1 | 0.1 | (0.0) | (0.4) | 0.2 |
| Net Cash from Continuing Operations | 1.0 | (0.9) | (0.4) | (2.7) | (0.8) | 4.5 | 1.0 | 0.1 | 0.1 | (0.0) | (0.4) | 0.2 |
| Net Cash - Beginning Balance | 2.0 | 2.9 | 3.3 | 6.0 | 6.8 | 2.2 | 1.2 | 1.2 | 1.1 | 1.1 | 1.5 | 1.3 |
| Net Cash - Ending Balance | 3.0 | 2.0 | 2.9 | 3.3 | 6.0 | 6.8 | 2.2 | 1.2 | 1.2 | 1.1 | 1.1 | 1.5 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 1.4 | 1.0 | 0.5 | 0.4 | (0.7) | 1.7 | 0.3 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.0 | 0.0 | 0.1 | 0.1 | 0.2 | 0.1 | 0.1 | 0.0 | 0.0 | 0.1 | 0.1 | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | 0.6 | 1.8 | 1.2 | 1.9 | 3.8 | (0.2) | 0.3 | 0.5 | 0.4 | 0.4 | 0.1 | 0.0 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Free Cash Flow to Equity | 0.3 | 0.0 | 0.9 | (5.2) | (3.8) | 12.0 | 1.0 | (0.2) | 0.1 | (0.0) | (0.4) | 0.2 |
| Free Cash Flow Net of Dividends | (0.2) | (0.0) | 0.4 | (5.2) | (3.8) | 13.0 | 1.4 | (0.0) | 0.1 | 0.4 | (0.4) | (0.0) |
| Free Cash Flow | (0.2) | (0.0) | 0.9 | (5.2) | (3.8) | 13.0 | 1.4 | (0.0) | 0.1 | 0.4 | (0.4) | (0.0) |
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.