Last close · 14 Oct 2026
Rs 43.33 0.00%
Quarterly · Q1 FY2025 – Q4 FY2026
The Pakistan Credit Rating Agency Ltd (GEMPACRA) quarterly cash flow statement
Operating activities generated Rs 62.2 mn of cash in Q4 FY2026 (Apr – Jun 2026), 90% of the starting profit. Capital expenditure was Rs 409,570, leaving free cash flow of Rs 61.8 mn. Overall, cash decreased by Rs 37.8 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 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||
| Profit (cash-flow starting line, as reported) | 220.0 | 69.4 | 46.7 | 64.6 | 39.2 | — | 34.1 | 48.3 |
| Depreciation & amortisation | 17.2 | 4.1 | 4.0 | 4.6 | 4.5 | — | 4.0 | 3.0 |
| Net cash from operating activities | 103.7 | 62.2 | 22.0 | 32.1 | (12.7) | — | 50.7 | (10.3) |
| Investing activities | ||||||||
| Capital expenditure | (5.5) | (0.4) | (4.1) | (1.0) | 0.0 | — | (0.8) | (0.4) |
| Net cash from investing activities | (102.6) | (97.8) | 54.5 | (0.9) | (58.5) | — | 18.3 | 19.5 |
| Financing activities | ||||||||
| Borrowings raised / (repaid) | (9.3) | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Net cash from financing activities | (9.3) | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Net change in cash | (8.2) | (37.8) | 74.3 | 28.8 | (73.5) | — | 66.8 | 7.0 |
| Key figures | ||||||||
| Free cash flow (operating cash flow − capex) | 98.2 | 61.8 | 18.0 | 31.1 | (12.7) | — | 49.8 | (10.7) |
| 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 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|
| Operating activities | |||||||
| Profit (cash-flow starting line, as reported) | — | +36.9% | +33.8% | — | — | — | — |
| Depreciation & amortisation | — | +1.0% | +54.3% | — | — | — | — |
| Net cash from operating activities | — | -56.5% | — | — | — | — | — |
| Investing activities | |||||||
| Capital expenditure | — | +386.5% | +120.5% | — | — | — | — |
| Net cash from investing activities | — | +198.2% | -104.8% | — | — | — | — |
| Financing activities | |||||||
| Borrowings raised / (repaid) | — | — | — | — | — | — | — |
| Net cash from financing activities | — | — | — | — | — | — | — |
| Net change in cash | — | +11.1% | +309.1% | — | — | — | — |
| Key figures | |||||||
| Free cash flow (operating cash flow − capex) | — | -63.9% | — | — | — | — | — |
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 47
| 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 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 69.4 | 46.7 | 64.6 | 39.2 | — | 34.1 | 48.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (3.8) | (3.6) | 3.6 | 1.0 | — | 24.0 | (16.9) |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (3.4) | (2.9) | (3.2) | (0.8) | — | 6.4 | 0.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.8) | (1.9) | 4.3 | (0.3) | — | (0.0) | (0.6) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (1.0) | (0.7) | (0.6) | (1.2) | — | 14.4 | (18.3) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 4.1 | 4.0 | 4.6 | 4.5 | — | 4.0 | 3.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 4.0 | 3.9 | 4.0 | 4.0 | — | 3.6 | 2.6 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.1 | 0.1 | 0.6 | 0.4 | — | 0.4 | 0.4 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (2.8) | (2.1) | (1.6) | (1.1) | — | (0.9) | (1.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 30.1 | 24.8 | 23.9 | 10.9 | — | 15.9 | 9.7 |
| Interest Paid - Cash | — | — | 0.4 | 0.0 | — | 4.3 | 0.6 |
| Interest & Dividends - Received - Total - Cash Flow | 4.1 | 5.2 | 2.5 | 1.9 | — | 4.0 | 3.6 |
| Cash Flow from Operating Activities before Changes in Working Capital | 39.6 | 23.4 | 46.4 | 31.1 | — | 41.9 | 24.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | 22.6 | (1.4) | (14.3) | (43.8) | — | 8.8 | (35.0) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 59.6 | (0.4) | (11.6) | (50.7) | — | (31.7) | (42.9) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (2.7) | 3.8 | 0.9 | (2.6) | — | 16.7 | 2.0 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (33.4) | (1.9) | 12.8 | 18.7 | — | 36.3 | 0.9 |
| Accounts Payable - Increase/(Decrease) - Cash Flow | (0.9) | (2.9) | (16.4) | (9.2) | — | (12.5) | 5.0 |
| Net Cash Flow from Operating Activities | 62.2 | 22.0 | 32.1 | (12.7) | — | 50.7 | (10.3) |
| Capital Expenditures - Net - Cash Flow | 0.4 | 4.0 | 1.0 | (0.1) | — | 0.8 | 0.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.4 | 4.0 | 1.0 | (0.1) | — | 0.8 | 0.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.4 | 4.1 | 1.0 | 0.0 | — | 0.8 | 0.4 |
| Property, Plant & Equipment Sold - Cash Flow | — | 0.1 | — | 0.1 | — | — | 0.0 |
| Capital Expenditures - Total | 0.4 | 4.1 | 1.0 | 0.0 | — | 0.8 | 0.4 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (97.3) | 58.5 | 0.0 | (58.6) | — | 19.1 | 19.9 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (97.3) | 58.5 | 0.0 | (58.6) | — | 19.1 | 19.9 |
| Net Cash Flow from Investing Activities | (97.8) | 54.5 | (0.9) | (58.5) | — | 18.3 | 19.5 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Debt - Reduced - Long-Term - Cash Flow | 2.3 | 2.3 | 2.3 | 2.3 | — | 2.2 | 2.2 |
| 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 | 2.3 | 2.3 | 2.3 | 2.3 | — | 2.2 | 2.2 |
| Net Cash Flow from Financing Activities | (2.3) | (2.3) | (2.3) | (2.3) | — | (2.2) | (2.2) |
| Net Change in Cash - Total | (37.8) | 74.3 | 28.8 | (73.5) | — | 66.8 | 7.0 |
| Net Cash from Continuing Operations | (37.8) | 74.3 | 28.8 | (73.5) | — | 66.8 | 7.0 |
| Net Cash - Beginning Balance | 158.0 | 83.7 | 54.9 | 128.3 | — | 61.9 | 54.9 |
| Net Cash - Ending Balance | 120.1 | 158.0 | 83.7 | 54.9 | — | 128.8 | 61.9 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 30.1 | 24.8 | 23.9 | 10.9 | — | 15.9 | 9.7 |
| Interest Paid - Cash Flow - Supplemental | — | — | 0.4 | 0.0 | — | 4.3 | 0.6 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 4.1 | 5.2 | 2.5 | 1.9 | — | 4.0 | 3.6 |
| CF from Optg Activities before Change in WC & Int Payments | 39.6 | 23.4 | 46.9 | 31.1 | — | 46.2 | 25.3 |
| Contract Assets - Decrease/(Increase) - Cash Flow | 67.7 | 17.1 | (30.4) | (54.4) | — | (17.3) | (63.7) |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | (33.4) | (1.9) | 12.8 | 18.7 | — | 36.3 | 0.9 |
| Depreciation, Depletion & Amortization - Cash Flow | 4.1 | 4.0 | 4.6 | 4.5 | — | 4.0 | 3.0 |
| Free Cash Flow to Equity | 59.5 | 15.7 | 28.8 | (14.9) | — | 47.7 | (12.9) |
| Free Cash Flow Net of Dividends | 61.8 | 18.0 | 31.1 | (12.7) | — | 49.8 | (10.7) |
| Free Cash Flow | 61.8 | 18.0 | 31.1 | (12.7) | — | 49.8 | (10.7) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 7 periods; the table above goes back further.