Last close · 16 Oct 2026
Rs 25.14 -6.51%
Quarterly · Q1 FY2022 – Q4 FY2026
Hala Enterprises Limited (HAEL) quarterly cash flow statement
Operating activities generated -Rs 49.1 mn of cash in Q4 FY2026 (Apr – Jun 2026), -660% of the starting profit.
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 24.2 | 7.4 | 6.3 | 5.2 | 5.3 | 15.9 | 12.9 | 0.9 | (10.0) | (22.3) | (26.3) | 3.1 | 3.2 | 6.2 | 4.9 | 9.2 | 5.0 | 6.2 | 2.8 | 5.3 | 3.3 |
| Depreciation & amortisation | 21.0 | 7.2 | 6.1 | 3.8 | 3.9 | 3.0 | 3.4 | 3.0 | 3.0 | 2.7 | 3.7 | 3.1 | 3.1 | 3.4 | 3.3 | 3.5 | 3.3 | 1.7 | 1.8 | 1.8 | 1.8 |
| Net cash from operating activities | 7.4 | (49.1) | (13.2) | 33.4 | 36.3 | (128.0) | 6.5 | 15.5 | 3.1 | 4.6 | (11.7) | (28.4) | 6.9 | (15.6) | 17.6 | 16.9 | (11.5) | 19.0 | 0.2 | 2.2 | 10.2 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | (22.6) | (98.1) | (16.8) | (25.5) | (4.5) | (1.2) | (0.4) | (2.7) | (8.4) | (0.6) | (0.1) | (3.8) | (0.6) | (5.7) | (0.4) | (1.7) | (1.8) | (0.7) | 0.0 |
| Net cash from investing activities | (136.5) | 1.1 | (22.6) | (98.1) | (16.8) | (25.2) | (4.5) | (1.2) | (0.4) | (0.5) | (8.5) | 0.1 | (0.9) | (4.4) | (0.7) | (5.4) | (0.4) | (1.0) | (1.7) | (0.7) | 0.0 |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 91.9 | (1.3) | 41.1 | (10.0) | 62.1 | 17.1 | 6.1 | (13.5) | 1.5 | (10.4) | 20.7 | 28.9 | 0.3 | 11.3 | (16.1) | (11.1) | 10.0 | (12.4) | 1.9 | 0.2 | (9.6) |
| Net cash from financing activities | 130.1 | 36.8 | 41.1 | (10.0) | 62.1 | 137.1 | 6.1 | (13.5) | 1.5 | (10.4) | 20.7 | 28.9 | 0.3 | 11.3 | (16.1) | (11.1) | 10.0 | (12.2) | 1.7 | 0.2 | (9.6) |
| Net change in cash | — | — | 5.3 | (74.8) | 81.6 | (13.9) | 8.1 | 0.7 | 4.2 | (6.0) | 0.6 | 0.7 | 6.3 | (7.5) | 0.8 | 0.3 | (2.0) | 5.8 | 0.1 | 1.8 | 0.6 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | (35.9) | (64.7) | 19.5 | (153.5) | 2.0 | 14.3 | 2.7 | 1.9 | (20.0) | (29.0) | 6.8 | (19.4) | 17.0 | 11.1 | (11.9) | 17.3 | (1.6) | 1.5 | 10.2 |
| 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) | -53.3% | -51.0% | +478.5% | — | — | — | -71.2% | -410.3% | -461.4% | -638.5% | -66.2% | -35.6% | -0.9% | +75.9% | +72.2% | +52.5% | +134.0% | +58.1% | +49.4% | +27.4% |
| Depreciation & amortisation | +144.2% | +80.2% | +25.4% | +27.4% | +8.4% | -8.8% | -3.0% | -3.0% | -19.1% | +10.1% | -9.5% | -5.0% | +94.6% | +83.3% | +93.2% | +85.3% | -32.4% | +32.4% | -4.4% | +9.5% |
| Net cash from operating activities | — | -303.3% | +115.8% | +1,054.7% | -2,908.3% | — | — | -54.4% | — | -166.2% | -268.1% | — | -182.2% | +8,863.6% | +682.0% | -212.7% | — | -98.2% | — | +127.4% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | +402.4% | +8,079.1% | +4,134.3% | +848.0% | -46.4% | +102.6% | +205.4% | -29.1% | +1,388.1% | -89.7% | -67.5% | +120.0% | -68.3% | +763.4% | — | -23.2% | -69.2% | -80.8% | -100.0% |
| Net cash from investing activities | — | — | — | — | — | — | -958.8% | — | — | — | — | — | — | — | — | — | -153.9% | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -107.6% | +576.8% | — | +4,068.3% | — | -70.7% | -146.8% | +425.5% | -192.1% | — | — | -97.2% | — | -937.3% | -6,694.2% | — | -220.8% | — | -97.7% | -199.9% |
| Net cash from financing activities | -73.2% | +576.8% | — | +4,068.3% | — | -70.7% | -146.8% | +425.5% | -191.9% | — | — | -97.2% | — | -1,061.5% | -5,750.1% | — | -218.4% | — | -97.3% | -199.8% |
| Net change in cash | — | -34.6% | -10,092.7% | +1,826.0% | — | +1,340.0% | +8.0% | -32.9% | — | -28.8% | +119.3% | — | -229.9% | +445.8% | -82.1% | -410.5% | — | — | -21.9% | -90.0% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -1,880.7% | -553.5% | +609.4% | -8,303.9% | — | — | -59.4% | — | -217.7% | -360.1% | — | -212.3% | — | +645.8% | -216.6% | — | -132.6% | — | — |
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 48
| 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 | 7.4 | 6.3 | 5.2 | 5.3 | 15.9 | 12.9 | 0.9 | (10.0) | (22.3) | (26.3) | 3.1 | 3.2 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 12.7 | 11.2 | 2.9 | 11.2 | 6.9 | 6.3 | 10.3 | 12.8 | 7.4 | 10.9 | 12.7 | 9.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.2 | 0.9 | (2.7) | (0.7) | (0.3) | (2.6) | 0.0 | 0.3 | (2.6) | (2.2) | 1.1 | (1.2) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 5.3 | 4.3 | 1.8 | 8.1 | 4.2 | 5.5 | 7.2 | 9.5 | 8.3 | 9.4 | 8.5 | 7.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 7.2 | 6.1 | 3.8 | 3.9 | 3.0 | 3.4 | 3.0 | 3.0 | 2.7 | 3.7 | 3.1 | 3.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 7.2 | 6.1 | 3.8 | 3.9 | 3.0 | 3.4 | 3.0 | 3.0 | 2.7 | 3.7 | 3.1 | 3.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 0.0 | (1.0) | 0.0 | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 10.9 | (4.8) | 9.7 | 2.1 | (15.5) | 6.2 | 7.8 | 11.2 | 0.6 | (0.6) | (2.5) | 7.0 |
| Interest Paid - Cash | 5.9 | 2.7 | 1.7 | 8.2 | 23.4 | — | 6.2 | 0.9 | 8.8 | 9.4 | 12.7 | 1.4 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | 0.4 | — | — | 0.1 | — | 0.1 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 39.6 | 19.7 | (3.4) | 6.2 | 14.9 | 13.5 | (2.8) | (9.2) | (24.1) | (24.2) | 5.7 | 3.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | (88.7) | (32.9) | 36.8 | 30.1 | (142.9) | (6.9) | 18.3 | 12.3 | 28.7 | 12.5 | (34.1) | 3.0 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (84.4) | (0.6) | (6.2) | 53.7 | (80.9) | 0.6 | (3.6) | 14.0 | (11.1) | 16.8 | (16.6) | 4.0 |
| Inventories - Decrease/(Increase) - Cash Flow | (0.6) | (42.3) | 5.6 | (5.8) | 4.0 | (19.1) | (3.8) | (2.4) | 0.8 | 2.7 | (6.9) | 0.1 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (1.1) | (6.7) | (3.8) | (18.6) | (0.0) | (13.0) | 2.6 | (5.9) | 5.8 | (0.3) | (1.3) | (3.7) |
| Other Assets - Decrease/(Increase) - Cash Flow | 0.0 | 0.0 | (0.0) | 0.0 | 7.1 | 0.4 | (0.3) | (0.1) | 5.6 | 0.8 | (4.8) | 2.6 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | — | (25.0) | 25.0 | — | (9.3) | (22.3) | 24.0 | (1.6) | 24.3 | (7.1) | (4.9) | (0.5) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (2.6) | 41.6 | 16.2 | 0.7 | (63.8) | 46.6 | (0.7) | 8.4 | 3.2 | (0.4) | 0.4 | 0.6 |
| Net Cash Flow from Operating Activities | (49.1) | (13.2) | 33.4 | 36.3 | (128.0) | 6.5 | 15.5 | 3.1 | 4.6 | (11.7) | (28.4) | 6.9 |
| Capital Expenditures - Net - Cash Flow | (1.1) | 22.6 | 98.1 | 16.8 | 25.5 | 4.5 | 1.2 | 0.4 | (0.2) | 8.4 | 0.6 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (1.1) | 22.6 | 98.1 | 16.8 | 25.5 | 4.5 | 1.2 | 0.4 | (0.2) | 8.4 | 0.6 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | — | 22.6 | 98.1 | 16.8 | 25.5 | 4.5 | 1.2 | 0.4 | 2.7 | 8.4 | 0.6 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | 1.1 | 0.0 | — | — | — | 0.0 | — | — | 2.9 | 0.0 | — | — |
| Capital Expenditures - Total | — | 22.6 | 98.1 | 16.8 | 25.5 | 4.5 | 1.2 | 0.4 | 2.7 | 8.4 | 0.6 | 0.1 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | 0.0 | 0.2 | — | — | 0.0 | (0.7) | (0.1) | 0.7 | (0.7) |
| Net Cash Flow from Investing Activities | 1.1 | (22.6) | (98.1) | (16.8) | (25.2) | (4.5) | (1.2) | (0.4) | (0.5) | (8.5) | 0.1 | (0.9) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (1.3) | 41.1 | (10.0) | 62.1 | 17.1 | 6.1 | (13.5) | 1.5 | (10.4) | 20.7 | 28.9 | 0.3 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | 41.5 | (9.6) | 62.7 | 17.3 | 6.6 | (13.0) | 2.2 | (9.7) | 21.5 | 29.3 | 0.5 |
| Debt - Issued - Short-Term - Cash Flow | — | 41.5 | 30.0 | 68.0 | 17.3 | — | — | 2.2 | — | 21.5 | 29.3 | 0.5 |
| Debt - Reduced - Short-Term - Cash Flow | — | — | 39.6 | 5.3 | — | — | 13.0 | — | 9.7 | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1.3) | (0.4) | (0.4) | (0.6) | (0.2) | (0.6) | (0.6) | (0.7) | (0.8) | (0.7) | (0.4) | (0.2) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | 0.2 | — | — | — | — | 0.4 |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | 0.7 | — | — | — | — | 0.6 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | 120.0 | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 36.8 | 41.1 | (10.0) | 62.1 | 137.1 | 6.1 | (13.5) | 1.5 | (10.4) | 20.7 | 28.9 | 0.3 |
| Foreign Exchange Effects - Cash Flow | — | — | — | — | 2.2 | — | — | — | 0.4 | — | — | — |
| Net Change in Cash - Total | — | 5.3 | (74.8) | 81.6 | (13.9) | 8.1 | 0.7 | 4.2 | (6.0) | 0.6 | 0.7 | 6.3 |
| Net Cash from Continuing Operations | — | 5.3 | (74.8) | 81.6 | (13.9) | 8.1 | 0.7 | 4.2 | (6.0) | 0.6 | 0.7 | 6.3 |
| Net Cash - Beginning Balance | — | 9.9 | 84.7 | 3.1 | 17.0 | 8.9 | 8.2 | 4.0 | 9.9 | 9.4 | 8.7 | 2.4 |
| Net Cash - Ending Balance | 4.1 | 15.2 | 9.9 | 84.7 | 3.1 | 17.0 | 8.9 | 8.2 | 4.0 | 9.9 | 9.4 | 8.7 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 10.9 | (4.8) | 9.7 | 2.1 | (15.5) | 6.2 | 7.8 | 11.2 | 0.6 | (0.6) | (2.5) | 7.0 |
| Interest Paid - Cash Flow - Supplemental | 5.9 | 2.7 | 1.7 | 8.2 | 23.4 | — | 6.2 | 0.9 | 8.8 | 9.4 | 12.7 | 1.4 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | 0.4 | — | — | 0.1 | — | 0.1 | — |
| CF from Optg Activities before Change in WC & Int Payments | 45.5 | 22.4 | (1.7) | 14.4 | 38.4 | 13.5 | 3.3 | (8.3) | (15.3) | (14.7) | 18.4 | 5.2 |
| Depreciation, Depletion & Amortization - Cash Flow | 7.2 | 6.1 | 3.8 | 3.9 | 3.0 | 3.4 | 3.0 | 3.0 | 2.7 | 3.7 | 3.1 | 3.1 |
| Free Cash Flow to Equity | (49.3) | 5.3 | (74.8) | 81.6 | (136.3) | 8.1 | 0.7 | 4.2 | (5.7) | 0.7 | (0.0) | 7.0 |
| Free Cash Flow Net of Dividends | — | (35.9) | (64.7) | 19.5 | (153.5) | 2.0 | 14.3 | 2.7 | 1.9 | (20.0) | (29.0) | 6.8 |
| Free Cash Flow | — | (35.9) | (64.7) | 19.5 | (153.5) | 2.0 | 14.3 | 2.7 | 1.9 | (20.0) | (29.0) | 6.8 |
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.