Last close · 16 Oct 2026
Rs 69.89 -0.03%
Quarterly · Q1 FY2022 – Q4 FY2026
Leiner Pak Gelatine Limited (LPGL) quarterly cash flow statement
Operating activities generated -Rs 44.8 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 175.7% on Q4 FY2025. Capital expenditure was Rs 3.3 mn, leaving free cash flow of -Rs 48.1 mn. Overall, cash decreased by Rs 11.7 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 | 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) | — | — | 9.7 | 3.4 | 5.0 | 17.7 | 3.5 | 9.3 | 7.4 | 35.0 | 23.2 | 44.9 | 21.6 | 63.1 | 24.8 | 9.2 | 5.4 | 9.6 | 3.6 | 4.2 | 3.8 |
| Depreciation & amortisation | — | — | 5.6 | 6.6 | 4.8 | 5.4 | 5.1 | 5.3 | 5.3 | 5.5 | 5.4 | 5.7 | 5.6 | 6.0 | 5.4 | 5.2 | 5.6 | 5.8 | 5.5 | 5.4 | 5.1 |
| Net cash from operating activities | (47.0) | (44.8) | (2.5) | (23.1) | 23.3 | 59.2 | (117.1) | 87.4 | (27.4) | (28.6) | 7.2 | 12.5 | 9.8 | (71.1) | 29.7 | 14.4 | (16.6) | (40.1) | 9.0 | (18.0) | 6.5 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (34.8) | (3.3) | (31.4) | 0.0 | 0.0 | (25.7) | — | (2.7) | (2.1) | (7.8) | (2.5) | (4.3) | (2.0) | — | (30.1) | (13.8) | (1.3) | — | (11.7) | (1.2) | (3.0) |
| Net cash from investing activities | (24.0) | 9.0 | (33.0) | 1.5 | (1.5) | (25.7) | 0.3 | (2.7) | (2.1) | (7.8) | (1.8) | (4.3) | (2.0) | 21.0 | (30.4) | (13.1) | (1.6) | 2.8 | (11.7) | (2.8) | (1.3) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 72.1 | 24.1 | 41.3 | 23.2 | (16.5) | (23.5) | 107.5 | (77.3) | 22.2 | 38.4 | 0.4 | (7.3) | (8.6) | 51.8 | (0.5) | (1.1) | 17.0 | 31.8 | 7.5 | 21.5 | (7.7) |
| Net cash from financing activities | 72.1 | 24.1 | 41.3 | 23.2 | (16.5) | (23.5) | 107.5 | (77.3) | 22.2 | 38.4 | 0.4 | (7.3) | (8.6) | 51.8 | (0.5) | (1.1) | 17.0 | 31.8 | 7.5 | 21.5 | (7.7) |
| Net change in cash | 1.1 | (11.7) | 5.9 | 1.6 | 5.3 | 9.9 | (9.3) | 7.3 | (7.4) | 2.0 | 5.8 | 0.9 | (0.8) | 1.7 | (1.2) | 0.2 | (1.2) | (5.5) | 4.9 | 0.8 | (2.5) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (81.8) | (48.1) | (33.9) | (23.1) | 23.3 | 33.4 | — | 84.6 | (29.5) | (36.4) | 4.7 | 8.2 | 7.8 | — | (0.4) | 0.5 | (17.9) | — | (2.6) | (19.1) | 3.5 |
| 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) | — | +180.5% | -63.9% | -32.7% | -49.4% | -85.0% | -79.3% | -65.9% | -44.5% | -6.3% | +389.3% | +297.3% | +558.1% | +585.2% | +120.3% | +44.7% | +379.9% | -54.3% | -37.1% | +117.7% |
| Depreciation & amortisation | — | +8.5% | +25.1% | -9.0% | -1.4% | -5.2% | -8.5% | -5.4% | -7.9% | -0.4% | +10.7% | -1.4% | +2.2% | -1.9% | -3.8% | +10.4% | +9.0% | +32.3% | +28.8% | +22.1% |
| Net cash from operating activities | -175.7% | — | -126.5% | — | — | -1,717.3% | +596.8% | -379.5% | — | -75.6% | -12.6% | — | — | +228.3% | — | -355.3% | -141.4% | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -87.1% | — | -100.0% | -100.0% | +230.6% | — | -36.6% | +3.0% | — | -91.6% | -68.7% | +51.1% | — | +158.0% | +1,059.9% | -55.4% | — | +27.8% | -39.7% | -22.2% |
| Net cash from investing activities | — | -9,684.0% | — | — | — | — | — | — | -137.0% | — | — | — | +661.6% | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | -61.6% | — | -174.7% | -161.2% | +24,783.1% | — | — | -25.8% | — | — | -150.5% | +62.6% | -107.1% | -105.1% | — | — | -54.0% | +44.6% | -123.9% |
| Net cash from financing activities | — | -61.6% | — | -174.7% | -161.2% | +24,783.1% | — | — | -25.8% | — | — | -150.5% | +62.6% | -107.1% | -105.1% | — | — | -54.0% | +44.6% | -123.9% |
| Net change in cash | -217.6% | — | -77.9% | — | +392.8% | -259.2% | +672.3% | — | +17.4% | — | +415.2% | — | — | -124.3% | -76.0% | — | -285.8% | +282.4% | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | -243.8% | — | -127.3% | — | — | — | +930.1% | -477.6% | — | — | +1,461.8% | — | — | — | — | -607.9% | — | — | — | — |
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. 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 | 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 | — | 9.7 | 3.4 | 5.0 | 17.7 | 3.5 | 9.3 | 7.4 | 35.0 | 23.2 | 44.9 | 21.6 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (12.7) | 17.2 | 24.4 | 15.3 | 9.4 | 27.1 | 19.0 | 28.0 | (64.7) | 122.5 | 36.3 | 28.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (12.7) | 1.0 | 0.5 | 0.3 | (11.5) | 6.1 | (6.0) | 0.4 | (92.4) | 96.6 | 4.2 | 1.2 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | — | 10.6 | 17.3 | 10.2 | 15.5 | 15.9 | 19.7 | 22.4 | 22.1 | 21.0 | 26.3 | 21.3 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | — | 5.6 | 6.6 | 4.8 | 5.4 | 5.1 | 5.3 | 5.3 | 5.5 | 5.4 | 5.7 | 5.6 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | — | 5.6 | 6.6 | 4.8 | 5.4 | 5.1 | 5.3 | 5.3 | 5.5 | 5.4 | 5.7 | 5.6 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | (0.5) | 0.0 | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 16.7 | 15.5 | 14.8 | 9.3 | 11.3 | 11.1 | 15.3 | 11.1 | 6.1 | 5.9 | 5.8 | 16.1 |
| Interest Paid - Cash | 13.5 | 14.2 | 8.7 | 15.8 | 9.9 | 24.6 | 17.5 | 22.4 | 17.9 | 24.6 | 24.7 | 17.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | (42.9) | (2.7) | 4.2 | (4.8) | 5.9 | (5.2) | (4.5) | 1.9 | (53.7) | 115.2 | 50.6 | 16.5 |
| Working Capital - Increase/(Decrease) - Cash Flow | (1.9) | 0.3 | (27.3) | 28.1 | 53.2 | (112.0) | 91.8 | (29.3) | 25.1 | (107.9) | (38.1) | (6.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | (1.7) | (25.8) | 114.0 | (80.8) | (35.0) | (0.8) | 22.0 | 6.3 | (31.6) | 4.0 | 9.6 |
| Inventories - Decrease/(Increase) - Cash Flow | — | (85.6) | (33.7) | (117.6) | 214.2 | (130.5) | 27.3 | (33.6) | (70.6) | 350.6 | (239.6) | (204.8) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | — | (200.0) | 85.4 | (68.0) | (56.3) | 101.5 | (102.6) | 0.6 | 237.8 | (161.6) | 66.9 | 0.5 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | 106.4 | (106.4) | 24.9 | (24.9) | (80.2) | 80.2 | (78.8) | 78.8 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (1.9) | 3.1 | (0.4) | (0.8) | 11.3 | (4.0) | (3.9) | (3.4) | 4.2 | 0.1 | 12.4 | (16.6) |
| Accounts Payable - Increase/(Decrease) - Cash Flow | — | 284.5 | (52.7) | 100.5 | (141.6) | 62.4 | 146.9 | 9.9 | (72.3) | (345.7) | 197.0 | 125.9 |
| Net Cash Flow from Operating Activities | (44.8) | (2.5) | (23.1) | 23.3 | 59.2 | (117.1) | 87.4 | (27.4) | (28.6) | 7.2 | 12.5 | 9.8 |
| Capital Expenditures - Net - Cash Flow | (7.4) | 31.4 | 0.0 | 0.0 | 25.7 | (0.3) | 2.7 | 2.1 | 7.8 | 1.8 | 4.3 | 2.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (7.4) | 31.4 | 0.0 | 0.0 | 25.7 | (0.3) | 2.7 | 2.1 | 7.8 | 1.8 | 4.3 | 2.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 3.3 | 31.4 | 0.0 | 0.0 | 25.7 | — | 2.7 | 2.1 | 7.8 | 2.5 | 4.3 | 2.0 |
| Property, Plant & Equipment Sold - Cash Flow | 10.8 | — | — | 0.0 | 0.0 | 0.3 | — | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 |
| Capital Expenditures - Total | 3.3 | 31.4 | 0.0 | 0.0 | 25.7 | — | 2.7 | 2.1 | 7.8 | 2.5 | 4.3 | 2.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 1.5 | (1.5) | 1.5 | (1.5) | — | — | — | 0.0 | — | — | 0.0 | 0.0 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 1.5 | (1.5) | 1.5 | (1.5) | — | — | — | 0.0 | — | — | 0.0 | 0.0 |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | 1.5 | — | 1.5 | — | — | — | 0.0 | — | — | 0.0 | 0.0 |
| Net Cash Flow from Investing Activities | 9.0 | (33.0) | 1.5 | (1.5) | (25.7) | 0.3 | (2.7) | (2.1) | (7.8) | (1.8) | (4.3) | (2.0) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 24.1 | 41.3 | 23.2 | (16.5) | (23.5) | 107.5 | (77.3) | 22.2 | 38.4 | 0.4 | (7.3) | (8.6) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 37.1 | 31.4 | 25.6 | (15.7) | (21.5) | 109.1 | (75.6) | 23.6 | 39.9 | 1.6 | (6.4) | (7.1) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (12.9) | 9.9 | (2.4) | (0.8) | (2.0) | (1.6) | (1.7) | (1.5) | (1.5) | (1.2) | (0.9) | (1.5) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (12.9) | 9.9 | (2.4) | (0.8) | (2.0) | (1.6) | (1.7) | (1.5) | (1.5) | (1.2) | (0.9) | (1.5) |
| Debt - Issued - Long-Term - Cash Flow | — | 9.9 | — | — | — | — | — | — | — | — | — | — |
| Lease liabilities - Issued - Cash flow | — | 9.9 | — | — | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 12.9 | — | 2.4 | 0.8 | 2.0 | 1.6 | 1.7 | 1.5 | 1.5 | 1.2 | 0.9 | 1.5 |
| 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 | 12.9 | — | 2.4 | 0.8 | 2.0 | 1.6 | 1.7 | 1.5 | 1.5 | 1.2 | 0.9 | 1.5 |
| Net Cash Flow from Financing Activities | 24.1 | 41.3 | 23.2 | (16.5) | (23.5) | 107.5 | (77.3) | 22.2 | 38.4 | 0.4 | (7.3) | (8.6) |
| Net Change in Cash - Total | (11.7) | 5.9 | 1.6 | 5.3 | 9.9 | (9.3) | 7.3 | (7.4) | 2.0 | 5.8 | 0.9 | (0.8) |
| Net Cash from Continuing Operations | (11.7) | 5.9 | 1.6 | 5.3 | 9.9 | (9.3) | 7.3 | (7.4) | 2.0 | 5.8 | 0.9 | (0.8) |
| Net Cash - Beginning Balance | 23.2 | 17.3 | 15.7 | 10.4 | 0.5 | 9.8 | 2.5 | 9.8 | 7.8 | 2.0 | 1.0 | 1.8 |
| Net Cash - Ending Balance | 11.5 | 23.2 | 17.3 | 15.7 | 10.4 | 0.5 | 9.8 | 2.5 | 9.8 | 7.8 | 2.0 | 1.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 16.7 | 15.5 | 14.8 | 9.3 | 11.3 | 11.1 | 15.3 | 11.1 | 6.1 | 5.9 | 5.8 | 16.1 |
| Interest Paid - Cash Flow - Supplemental | 13.5 | 14.2 | 8.7 | 15.8 | 9.9 | 24.6 | 17.5 | 22.4 | 17.9 | 24.6 | 24.7 | 17.0 |
| CF from Optg Activities before Change in WC & Int Payments | (29.4) | 11.4 | 13.0 | 11.0 | 15.9 | 19.5 | 13.0 | 24.3 | (35.9) | 139.8 | 75.4 | 33.5 |
| Depreciation, Depletion & Amortization - Cash Flow | — | 5.6 | 6.6 | 4.8 | 5.4 | 5.1 | 5.3 | 5.3 | 5.5 | 5.4 | 5.7 | 5.6 |
| Free Cash Flow to Equity | (13.2) | 7.4 | 0.1 | 6.8 | 9.9 | (9.3) | 7.3 | (7.4) | 2.0 | 5.8 | 0.9 | (0.8) |
| Free Cash Flow Net of Dividends | (48.1) | (33.9) | (23.1) | 23.3 | 33.4 | (117.1) | 84.6 | (29.5) | (36.4) | 4.7 | 8.2 | 7.8 |
| Free Cash Flow | (48.1) | (33.9) | (23.1) | 23.3 | 33.4 | (117.1) | 84.6 | (29.5) | (36.4) | 4.7 | 8.2 | 7.8 |
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.