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JSIL JS Investments Limited

Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026

Last close · 16 Oct 2026

Rs 33.21 -2.32%

Quarterly · Q3 FY2021 – Q2 FY2026

JS Investments Limited (JSIL) quarterly cash flow statement

Operating activities generated -Rs 309.5 mn of cash in Q2 FY2026 (Apr – Jun 2026), down 403.2% on Q2 FY2025. Overall, cash increased by Rs 39.8 mn.

JSIL cash flow statement (quarterly) (Rs mn)
Rs mn TTM to Jun 2026 Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024 Q2 FY2024 Apr – Jun 2024 Q1 FY2024 Jan – Mar 2024 Q4 FY2023 Oct – Dec 2023 Q3 FY2023 Jul – Sep 2023 Q2 FY2023 Apr – Jun 2023 Q1 FY2023 Jan – Mar 2023 Q4 FY2022 Oct – Dec 2022 Q3 FY2022 Jul – Sep 2022 Q2 FY2022 Apr – Jun 2022 Q1 FY2022 Jan – Mar 2022 Q4 FY2021 Oct – Dec 2021 Q3 FY2021 Jul – Sep 2021
Net cash from operating activities (295.3) (309.5) (7.0) (54.2) 75.4 102.1 (12.9) 29.2 41.5 16.8 (49.5) 28.2 40.3 (32.7) (53.3) (37.2) (57.2) (62.0) (57.2) (37.1) (34.3)
Net cash from investing activities 669.4 440.9 12.9 664.0 (448.4) 619.5 5.5 (889.0) (26.5) 17.9 (1.7) 29.1 1.2 35.7 60.6 32.3 68.1 54.0 76.2 35.2 47.3
Dividends paid — — — 0.0 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 from financing activities (337.4) (91.6) (7.7) (645.6) 407.4 (739.5) (3.0) 881.7 (15.6) (49.4) 19.0 (33.4) (15.0) (4.5) (0.3) (10.5) 3.5 2.6 (26.5) 12.6 (8.8)
Net change in cash 36.7 39.8 (1.8) (35.8) 34.4 (17.8) (10.5) 21.9 (0.6) (14.7) (32.2) 23.9 26.4 (1.5) 6.9 (15.3) 14.4 (5.4) (7.6) 10.7 4.2
JSIL cash flow statement — year-on-year change (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024 Q2 FY2024 Apr – Jun 2024 Q1 FY2024 Jan – Mar 2024 Q4 FY2023 Oct – Dec 2023 Q3 FY2023 Jul – Sep 2023 Q2 FY2023 Apr – Jun 2023 Q1 FY2023 Jan – Mar 2023 Q4 FY2022 Oct – Dec 2022 Q3 FY2022 Jul – Sep 2022 Q2 FY2022 Apr – Jun 2022 Q1 FY2022 Jan – Mar 2022 Q4 FY2021 Oct – Dec 2021 Q3 FY2021 Jul – Sep 2021
Net cash from operating activities -403.2% — -285.8% +81.9% +506.5% — +3.6% +2.9% — — — — — — — — — — — —
Net cash from investing activities -28.8% +136.3% — — +3,370.5% — -3,158.1% -2,370.8% -50.0% -102.9% -10.1% -98.3% -33.9% -20.5% -8.2% +43.8% — -8.4% — —
Dividends paid — — — — -21.2% — -100.0% — — — — — — — -100.0% — -100.0% -100.0% -72.7% -100.0%
Net cash from financing activities — — -173.2% — — -115.9% — — — — — -527.8% -271.1% — -183.1% — +15.6% — -84.2% -813.6%
Net change in cash — — -263.6% — — — -8.4% -102.4% — -566.4% — +83.7% — — -243.2% +244.9% — -180.5% — —

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 62
JSIL cash flow statement — all reported line items (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024 Q2 FY2024 Apr – Jun 2024 Q1 FY2024 Jan – Mar 2024 Q4 FY2023 Oct – Dec 2023 Q3 FY2023 Jul – Sep 2023
Profit/(Loss) - Starting Line - Cash Flow 79.5 56.8 162.9 252.9 112.4 120.7 180.2 93.2 115.2 75.1 126.7 78.1
Non-cash Items & Reconciliation Adjustments - Cash Flow (290.2) 216.9 (155.0) (97.9) (66.7) (1.8) (201.5) (78.9) (104.3) (53.9) (109.5) (98.6)
Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile (83.3) 124.8 (83.1) (271.8) (21.2) (91.6) (441.2) — — — — —
Income Tax Expense - Cash Flow - to Reconcile 6.2 28.4 25.0 18.4 15.9 9.3 8.9 5.7 10.1 — — —
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile (248.6) 28.6 (129.2) 104.0 (105.6) 26.6 (56.1) (24.9) (19.4) (7.1) 15.7 (44.2)
Financial Income/(Expense) - Cash Flow - to Reconcile 7.7 8.8 18.2 29.5 22.7 36.8 22.2 7.1 (9.4) 6.0 (3.5) 2.4
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile 29.1 24.3 25.4 24.2 19.9 17.1 16.7 16.1 14.5 13.9 12.1 13.5
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile 28.9 24.1 25.2 24.0 19.6 16.8 16.3 15.7 14.0 13.4 11.2 12.9
Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile 0.2 0.2 0.3 0.3 0.3 0.3 0.4 0.4 0.5 0.5 0.6 0.6
Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile — — — — — — — — — — 0.4 —
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile — — — — — — (0.7) (1.1) — — (0.4) 0.0
Property, Plant & Equipment including Intangible Assets - Gain/(Loss) - Cash Flow — — — — — — (0.7) (1.1) — — (0.4) 0.0
Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile (1.3) 2.0 (11.4) (2.2) 1.6 — 248.7 (81.8) (100.1) (66.8) (133.5) (70.4)
Income Taxes - Paid/(Reimbursed) - Cash Flow 10.1 60.3 79.4 11.6 30.5 10.8 32.1 9.0 9.3 5.4 10.4 4.1
Interest Paid - Cash 0.4 0.7 0.6 15.3 1.9 29.5 1.0 0.4 — 13.7 16.0 —
Interest & Dividends - Received - Total - Cash Flow 0.9 21.5 15.5 0.4 25.0 — 0.0 0.0 27.8 0.2 9.6 4.1
Cash Flow from Operating Activities before Changes in Working Capital (220.2) 234.3 (56.6) 128.4 38.3 78.6 (54.4) 5.0 29.4 2.4 0.5 (20.6)
Working Capital - Increase/(Decrease) - Cash Flow (89.4) (241.3) 2.4 (52.9) 63.8 (91.5) 83.6 36.5 (12.6) (51.8) 27.7 60.8
Accounts Receivables - Decrease/(Increase) - Cash Flow (1.0) (6.1) (1.2) (0.3) (4.2) 0.3 6.0 (1.0) (9.9) (2.8) (1.7) (0.1)
Other Assets - Decrease/(Increase) - Cash Flow (159.8) (230.5) (56.0) (35.9) 55.7 (96.5) 43.3 (21.7) (27.0) (10.0) (25.7) 9.4
Accrued Expenses - Increase/(Decrease) - Cash Flow 71.5 (4.7) 59.6 (16.7) 12.3 4.7 34.2 59.2 24.3 (38.9) 55.2 51.5
Net Cash Flow from Operating Activities (309.5) (7.0) (54.2) 75.4 102.1 (12.9) 29.2 41.5 16.8 (49.5) 28.2 40.3
Capital Expenditures - Net - Cash Flow 10.3 4.0 61.2 (15.5) 20.6 10.4 6.9 16.4 5.6 3.0 7.5 12.6
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow — — — — — — 6.9 16.4 — — 7.5 12.6
Property, Plant & Equipment - Purchased - Cash Flow — — — — — — 7.2 17.8 — — 7.9 12.6
Property, Plant & Equipment Sold - Cash Flow — — — — — — 0.3 1.4 — — 0.4 0.0
Capital Expenditures - Total 10.3 4.0 61.2 — 20.6 10.4 7.2 17.8 5.6 3.0 7.9 12.6
Investments excluding Loans - Decrease/(Increase) - Cash Flow 442.2 2.8 715.7 (463.9) 630.5 15.7 (898.0) (10.9) 7.4 0.3 19.2 12.8
Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow 442.2 2.8 715.7 (463.9) 630.5 15.7 (898.0) (10.9) 7.4 0.3 19.2 12.8
Other Investing Cash Flow - Decrease/(Increase) 9.0 14.1 9.6 (0.0) 9.6 0.2 15.9 0.8 16.0 1.0 17.3 1.0
Net Cash Flow from Investing Activities 440.9 12.9 664.0 (448.4) 619.5 5.5 (889.0) (26.5) 17.9 (1.7) 29.1 1.2
Dividends Paid - Cash - Total - Cash Flow — — 0.0 0.0 0.0 — 0.0 0.0 0.0 — 0.0 —
Dividends - Common - Cash Paid — — 0.0 0.0 0.0 — 0.0 0.0 0.0 — 0.0 —
Stock - Total - Issuance/(Retirement) - Net - Cash Flow — — — — — — (2.8) — — — — —
Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow — — — — — — (2.8) — — — — —
Stock - Common - Issuance/(Retirement) - Net - Cash Flow — — — — — — (2.8) — — — — —
Stock - Common - Repurchased/Retired - Cash Flow — — — — — — 2.8 — — — — —
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow (61.0) (7.7) 44.4 617.4 (739.5) (3.0) (15.5) (15.6) (49.4) 19.0 (33.3) (15.0)
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow — — — 675.0 (675.0) — — — — — — —
Debt - Reduced - Short-Term - Cash Flow — — — — 675.0 — — — — — — —
Debt - Issued/Reduced - Long-Term - Cash Flow (61.0) (7.7) 44.4 (57.6) (64.5) (3.0) (15.5) (15.6) (49.4) 19.0 (33.3) (15.0)
Lease liabilities - Issued/(Reduced) - Cash Flow (61.0) (7.7) 44.4 (57.6) (64.5) (3.0) (15.5) (15.6) (49.4) 19.0 (33.3) (15.0)
Debt - Issued - Long-Term - Cash Flow — — 125.1 — — — 46.0 — — — — —
Lease liabilities - Issued - Cash flow — — 125.1 — — — 46.0 — — — — —
Debt - Reduced - Long-Term - Cash Flow — — 80.7 — — — 61.5 — — — 33.3 15.0
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 — — 80.7 — — — 61.5 — — — 33.3 15.0
Other Financing Cash Flow - Increase/(Decrease) (30.5) — (690.0) (210.0) (0.0) — 900.0 — — — — —
Net Cash Flow from Financing Activities (91.6) (7.7) (645.6) 407.4 (739.5) (3.0) 881.7 (15.6) (49.4) 19.0 (33.4) (15.0)
Net Change in Cash - Total 39.8 (1.8) (35.8) 34.4 (17.8) (10.5) 21.9 (0.6) (14.7) (32.2) 23.9 26.4
Net Cash from Continuing Operations 39.8 (1.8) (35.8) 34.4 (17.8) (10.5) 21.9 (0.6) (14.7) (32.2) 23.9 26.4
Net Cash - Beginning Balance 10.9 12.7 48.5 14.0 31.9 42.3 20.4 21.1 35.8 68.0 44.1 17.7
Net Cash - Ending Balance 50.7 10.9 12.7 48.5 14.0 31.9 42.3 20.4 21.1 35.8 68.0 44.1
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental 10.1 60.3 79.4 11.6 30.5 10.8 32.1 9.0 9.3 5.4 10.4 4.1
Interest Paid - Cash Flow - Supplemental 0.4 0.7 0.6 15.3 1.9 29.5 1.0 0.4 — 13.7 16.0 —
Interest & Dividends - Received - Cash Flow - Supplemental 0.9 21.5 15.5 0.4 25.0 — 0.0 0.0 27.8 0.2 9.6 4.1
CF from Optg Activities before Change in WC & Int Payments (219.8) 235.0 (56.0) 143.7 40.2 108.1 (53.4) 5.3 29.4 16.0 16.4 (20.6)
Cash Dividends Paid & Common Stock Buyback - Net — — — — — — 2.8 — — — — —
Common Stock Buyback - Net — — — — — — 2.8 — — — — —
Depreciation, Depletion & Amortization - Cash Flow 29.1 24.3 25.4 24.2 19.9 17.1 16.7 16.1 14.5 13.9 11.7 13.5
Free Cash Flow to Equity (380.8) (18.7) (71.0) 708.3 (658.0) (26.4) 6.7 9.5 (38.2) (33.4) (12.7) 12.7
Free Cash Flow Net of Dividends (319.8) (11.0) (115.5) — 81.4 (23.3) 22.0 23.7 11.2 (52.5) 20.2 27.7
Free Cash Flow (319.8) (11.0) (115.5) — 81.4 (23.3) 22.0 23.7 11.2 (52.5) 20.3 27.7

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.