LEUL Leather Up Limited
Latest results: FY2025 · Jun 2025 Q4 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 69.04 -0.86%
Quarterly · Q1 FY2022 – Q4 FY2026
Leather Up Limited (LEUL) quarterly cash flow statement
Operating activities generated -Rs 356,725 of cash in Q4 FY2026 (Apr – Jun 2026). Overall, cash increased by Rs 767,026.
| 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) | (4.5) | (3.8) | (0.4) | (1.4) | 1.1 | (2.8) | 0.7 | (2.1) | (0.1) | (1.9) | (0.8) | 2.9 | 0.3 | (1.3) | (1.2) | (0.1) | (0.4) | (4.8) | (8.7) | (1.0) | 0.2 |
| Depreciation & amortisation | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 |
| Net cash from operating activities | (0.8) | (0.4) | (13.5) | 13.6 | (0.5) | (0.4) | 0.3 | 1.2 | (0.5) | (3.0) | 1.7 | 0.6 | (0.7) | 1.3 | (2.0) | (0.1) | 3.6 | (0.1) | (2.5) | 1.9 | 0.2 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | 0.0 |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | 0.0 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | — | — | 0.0 | — | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (1.0) | — | — | — | — | 0.0 |
| Borrowings raised / (repaid) | 1.3 | 1.1 | 0.0 | 0.2 | 0.0 | 0.0 | (0.1) | 0.0 | 0.0 | 0.1 | (0.2) | 0.2 | 0.0 | 0.0 | 0.0 | (0.3) | (3.0) | 2.2 | 0.5 | 0.1 | — |
| Net cash from financing activities | 1.3 | 1.1 | 0.0 | 0.2 | 0.0 | 0.0 | (0.1) | 0.0 | 0.0 | 0.1 | (0.2) | 0.2 | 0.0 | 0.0 | 0.0 | (1.2) | (3.0) | 2.2 | 0.5 | 0.1 | 0.0 |
| Net change in cash | 0.5 | 0.8 | (13.5) | 13.8 | (0.5) | (0.3) | 0.1 | 1.2 | (0.5) | (2.9) | 1.5 | 0.8 | (0.7) | 1.3 | (2.0) | (1.3) | 0.6 | 2.0 | (2.0) | 2.1 | 0.2 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | 0.2 |
| 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) | — | -166.4% | — | — | — | — | -171.8% | -130.9% | — | — | — | — | — | — | — | -298.1% | — | — | — | — |
| Depreciation & amortisation | -55.1% | — | +59.2% | -41.1% | +79.6% | -100.0% | -44.7% | +24.2% | -10.2% | -10.2% | -10.2% | -10.2% | -10.3% | -10.3% | -10.3% | -10.3% | -11.8% | -11.8% | — | -78.0% |
| Net cash from operating activities | — | -5,268.1% | +1,035.2% | — | — | -84.4% | +112.1% | — | -325.2% | — | — | -119.4% | — | — | -103.7% | +2,265.1% | — | — | +68.1% | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | — | — | — | — | — | -100.0% | — | — | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | +3,244.5% | — | +642.7% | — | -58.0% | — | -88.0% | — | — | — | — | — | -100.0% | -100.0% | -292.9% | — | +443.2% | — | — | — |
| Net cash from financing activities | +3,244.5% | — | +642.7% | — | -58.0% | — | -88.0% | — | — | — | — | — | -100.0% | -100.0% | -1,051.7% | — | +443.2% | — | — | — |
| Net change in cash | — | -9,245.2% | +1,027.2% | — | — | -90.0% | +58.1% | — | -319.1% | — | — | -218.0% | -35.7% | — | -163.0% | +289.6% | — | — | +79.4% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
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 29
| 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 | (3.8) | (0.4) | (1.4) | 1.1 | (2.8) | 0.7 | (2.1) | (0.1) | (1.9) | (0.8) | 2.9 | 0.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (0.1) | 0.0 | 0.2 | 0.0 | 0.3 | 0.0 | 0.2 | 0.1 | 0.3 | 0.0 | 0.2 | 0.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.1) | 0.0 | 0.1 | 0.0 | 0.2 | 0.0 | 0.1 | 0.0 | 0.3 | 0.0 | 0.2 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.1 | 0.0 | 0.4 | 0.1 | 0.2 | (0.0) | 0.0 | 0.1 | 0.2 | 0.0 | 0.0 | 0.2 |
| Cash Flow from Operating Activities before Changes in Working Capital | (4.0) | (0.4) | (1.6) | 1.1 | (2.7) | 0.7 | (1.9) | (0.1) | (1.7) | (0.7) | 3.1 | 0.1 |
| Working Capital - Increase/(Decrease) - Cash Flow | 3.6 | (13.1) | 15.2 | (1.6) | 2.4 | (0.4) | 3.1 | (0.4) | (1.2) | 2.4 | (2.5) | (0.8) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | — | 22.6 | (22.6) | 3.5 | (3.5) | 0.0 | (0.0) | 0.0 | (0.1) | 0.1 | (0.2) |
| Inventories - Decrease/(Increase) - Cash Flow | 1.0 | 1.8 | (3.1) | 0.1 | (0.0) | 3.1 | 2.7 | 1.8 | (0.2) | 2.5 | 5.4 | 8.6 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 1.0 | (1.2) | (0.1) | 0.1 | (2.2) | 0.7 | 1.3 | (0.3) | (0.2) | 0.0 | (0.1) | (1.2) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 1.7 | (13.7) | (4.3) | 20.8 | 1.1 | (0.7) | (0.9) | (1.9) | (0.8) | 0.0 | (7.9) | (8.1) |
| Net Cash Flow from Operating Activities | (0.4) | (13.5) | 13.6 | (0.5) | (0.4) | 0.3 | 1.2 | (0.5) | (3.0) | 1.7 | 0.6 | (0.7) |
| 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 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 1.1 | 0.0 | 0.2 | 0.0 | 0.0 | (0.1) | 0.0 | 0.0 | 0.1 | (0.2) | 0.2 | 0.0 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 1.1 | 0.0 | 0.2 | 0.0 | 0.0 | (0.1) | 0.0 | 0.0 | (0.0) | (0.2) | 0.2 | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.1 | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.3 | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.2 | — | — | — |
| Net Cash Flow from Financing Activities | 1.1 | 0.0 | 0.2 | 0.0 | 0.0 | (0.1) | 0.0 | 0.0 | 0.1 | (0.2) | 0.2 | 0.0 |
| Net Change in Cash - Total | 0.8 | (13.5) | 13.8 | (0.5) | (0.3) | 0.1 | 1.2 | (0.5) | (2.9) | 1.5 | 0.8 | (0.7) |
| Net Cash from Continuing Operations | 0.8 | (13.5) | 13.8 | (0.5) | (0.3) | 0.1 | 1.2 | (0.5) | (2.9) | 1.5 | 0.8 | (0.7) |
| Net Cash - Beginning Balance | 1.7 | 15.2 | 1.4 | 1.9 | 2.3 | 2.1 | 0.9 | 1.4 | 4.3 | 2.8 | 2.1 | 2.8 |
| Net Cash - Ending Balance | 2.4 | 1.7 | 15.2 | 1.4 | 1.9 | 2.3 | 2.1 | 0.9 | 1.4 | 4.3 | 2.8 | 2.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.1 | 0.0 | 0.4 | 0.1 | 0.2 | (0.0) | 0.0 | 0.1 | 0.2 | 0.0 | 0.0 | 0.2 |
| CF from Optg Activities before Change in WC & Int Payments | (4.0) | (0.4) | (1.6) | 1.1 | (2.7) | 0.7 | (1.9) | (0.1) | (1.7) | (0.7) | 3.1 | 0.1 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 |
| Free Cash Flow to Equity | 0.8 | (13.5) | 13.8 | (0.5) | (0.3) | 0.1 | 1.2 | (0.5) | (2.9) | 1.5 | 0.8 | (0.7) |
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.