Last close · 16 Oct 2026
Rs 85.97 -1.05%
Quarterly · Q1 FY2022 – Q4 FY2026
Nagina Cotton Mills Limited (NAGC) quarterly cash flow statement
Operating activities generated -Rs 92.3 mn of cash in Q4 FY2026 (Apr – Jun 2026), -109% of the starting profit. Capital expenditure was Rs 86.6 mn, leaving free cash flow of -Rs 178.9 mn. Dividends paid to shareholders came to Rs 0. Overall, cash increased by Rs 140.9 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) | 434.0 | 84.9 | 207.4 | 35.0 | 106.7 | (72.0) | 244.1 | (7.8) | 67.4 | 57.5 | 69.9 | 102.8 | 80.9 | 116.0 | 141.2 | 164.2 | 382.3 | 522.5 | 502.1 | 425.9 | 376.4 |
| Depreciation & amortisation | 578.4 | 150.9 | 145.5 | 141.2 | 140.7 | 152.1 | 149.1 | 148.8 | 148.5 | 149.5 | 138.6 | 134.1 | 133.4 | 98.9 | 95.5 | 92.4 | 88.7 | 93.6 | 89.1 | 72.2 | 66.2 |
| Net cash from operating activities | 2,988.6 | (92.3) | 2,521.9 | 270.2 | 288.9 | (770.8) | (540.8) | (611.5) | (683.4) | 1,421.9 | 145.9 | 1,356.4 | (1,838.8) | (902.7) | 401.3 | (1,125.4) | 1,335.6 | 1,641.1 | 1,412.2 | (1,694.7) | (1,152.0) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (759.0) | (86.6) | (414.9) | (176.3) | (81.1) | (7,451.2) | (36.6) | (79.6) | (80.6) | (433.8) | (45.9) | (90.7) | (169.2) | (6,091.3) | (1,064.4) | (637.7) | (324.1) | (1,623.2) | (460.3) | (795.9) | (299.0) |
| Net cash from investing activities | (904.3) | 131.5 | (173.1) | (795.6) | (67.1) | (21.8) | 2,025.3 | (1,897.8) | 840.2 | (829.1) | 331.0 | (327.6) | (183.2) | 300.7 | (757.4) | 991.9 | (1,668.5) | (1,432.6) | (389.2) | (839.5) | 537.7 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | 0.0 | 0.0 | (18.6) | — | 0.0 | (0.0) | (27.9) | — | — | (0.0) | (111.3) | 0.0 | 0.0 | (0.0) | (185.3) | (0.1) | (0.0) | — | (46.4) | — |
| Borrowings raised / (repaid) | (746.5) | 101.7 | (1,873.0) | 1,810.1 | (785.3) | 1,302.9 | (3,072.4) | 2,283.0 | 212.1 | (191.3) | (349.6) | 571.4 | 679.9 | 322.9 | 290.0 | 73.1 | 217.1 | 236.8 | 171.2 | 1,333.5 | 173.3 |
| Net cash from financing activities | (765.1) | 101.7 | (1,873.0) | 1,791.5 | (785.3) | 1,302.9 | (3,072.4) | 2,255.2 | 212.1 | (191.3) | (349.6) | 460.1 | 679.9 | 322.9 | 290.0 | (112.2) | 217.1 | 236.8 | 171.2 | 1,287.1 | 173.3 |
| Net change in cash | 1,319.0 | 140.9 | 475.8 | 1,265.8 | (563.5) | 510.8 | (1,588.0) | (254.2) | 368.9 | 396.4 | 129.2 | 1,487.0 | (1,342.1) | (271.6) | (65.5) | (246.4) | (115.8) | 445.2 | 1,194.2 | (1,247.1) | (440.9) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 2,229.7 | (178.9) | 2,107.0 | 93.8 | 207.7 | (8,222.0) | (577.4) | (691.1) | (764.0) | 988.1 | 100.0 | 1,265.7 | (2,008.0) | (6,994.0) | (663.1) | (1,763.1) | 1,011.5 | 17.9 | 951.9 | (2,490.6) | (1,451.0) |
| 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) | — | -15.1% | — | +58.4% | -225.3% | +249.3% | -107.6% | -16.7% | -50.4% | -50.5% | -37.4% | -78.8% | -77.8% | -71.9% | -61.5% | +1.6% | +24.1% | +64.2% | +116.7% | +473.2% |
| Depreciation & amortisation | -0.7% | -2.5% | -5.1% | -5.2% | +1.7% | +7.6% | +11.0% | +11.3% | +51.2% | +45.1% | +45.1% | +50.3% | +5.6% | +7.2% | +28.0% | +34.1% | +27.2% | +21.3% | -2.1% | -10.6% |
| Net cash from operating activities | — | — | — | — | -154.2% | -470.7% | -145.1% | — | — | -63.6% | — | -237.7% | -155.0% | -71.6% | — | — | +24.9% | +76.1% | — | -243.4% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -98.8% | +1,034.8% | +121.5% | +0.7% | +1,617.7% | -20.3% | -12.2% | -52.4% | -92.9% | -95.7% | -85.8% | -47.8% | +275.3% | +131.3% | -19.9% | +8.4% | +785.0% | +763.9% | +6,048.5% | +16,341.4% |
| Net cash from investing activities | — | -108.5% | — | -108.0% | — | +511.9% | — | — | -375.7% | — | -133.0% | — | — | — | — | -410.3% | — | — | -759.0% | +1,266.1% |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | -100.0% | -33.3% | — | — | +25.6% | -75.0% | — | — | -86.9% | -40.0% | -100.0% | -100.0% | — | +299.5% | — | -100.0% | — | — | — |
| Borrowings raised / (repaid) | -92.2% | — | -20.7% | -470.2% | — | — | +299.5% | -68.8% | -159.2% | -220.5% | +681.5% | +213.1% | +36.4% | +69.3% | -94.5% | +25.3% | — | — | +391.3% | — |
| Net cash from financing activities | -92.2% | — | -20.6% | -470.2% | — | — | +390.1% | -68.8% | -159.2% | -220.6% | — | +213.2% | +36.4% | +69.3% | -108.7% | +25.2% | — | — | +374.2% | — |
| Net change in cash | -72.4% | — | — | -252.7% | +28.9% | -1,329.5% | -117.1% | — | — | — | — | — | -161.0% | -105.5% | — | — | +238.0% | +57.3% | — | -773.9% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | -932.1% | -677.5% | -154.6% | — | — | — | — | -298.5% | -39,105.8% | -169.7% | — | — | -98.4% | +27.1% | — | -281.1% |
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 51
| 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 | 84.9 | 207.4 | 35.0 | 106.7 | (72.0) | 244.1 | (7.8) | 67.4 | 57.5 | 69.9 | 102.8 | 80.9 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 382.0 | 19.4 | 193.0 | 114.5 | 417.6 | (2.5) | 214.0 | 89.7 | 147.9 | 58.0 | 154.5 | 166.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 218.4 | (67.5) | 70.3 | 6.9 | 316.1 | (211.2) | 109.4 | 7.2 | 17.0 | (0.2) | (6.7) | (1.3) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 15.4 | (40.0) | (17.6) | (30.1) | 56.3 | (28.1) | 15.0 | (36.3) | (10.4) | (75.9) | 29.0 | 34.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 150.9 | 145.5 | 141.2 | 140.7 | 152.1 | 149.1 | 148.8 | 148.5 | 149.5 | 138.6 | 134.1 | 133.4 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 150.9 | 145.5 | 141.2 | 140.7 | 152.1 | 149.1 | 148.8 | 148.5 | 149.5 | 138.6 | 134.1 | 133.4 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (4.3) | (17.0) | (0.5) | (3.0) | (104.7) | 85.5 | (59.1) | (29.7) | (5.9) | (4.5) | (1.9) | 0.0 |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 1.6 | (1.5) | (0.4) | — | (2.2) | 2.2 | — | — | (2.3) | — | 0.0 | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 232.2 | 116.7 | 106.9 | 59.5 | 136.0 | 98.4 | 95.8 | 59.4 | 94.5 | 52.4 | 21.7 | 44.0 |
| Interest & Dividends - Received - Total - Cash Flow | 0.4 | 0.5 | 0.4 | 0.4 | 0.4 | 0.8 | 0.6 | 0.4 | 2.8 | 5.5 | 9.7 | 7.6 |
| Cash Flow from Operating Activities before Changes in Working Capital | 235.1 | 110.6 | 121.5 | 162.2 | 210.0 | 144.0 | 111.0 | 98.1 | 113.7 | 80.9 | 245.3 | 211.0 |
| Working Capital - Increase/(Decrease) - Cash Flow | (327.4) | 2,411.3 | 148.7 | 126.7 | (980.8) | (684.9) | (722.5) | (781.5) | 1,308.1 | 65.0 | 1,111.1 | (2,049.8) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (982.2) | 1,008.5 | (449.8) | (246.6) | 1,678.1 | (2,068.4) | 542.7 | (973.7) | 394.5 | (952.2) | 190.9 | (380.0) |
| Inventories - Decrease/(Increase) - Cash Flow | 539.5 | 1,544.1 | 765.1 | (133.4) | (2,418.2) | 1,168.0 | (1,200.8) | 123.2 | 1,233.1 | 1,071.8 | 876.3 | (2,041.4) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 15.1 | 9.0 | 8.2 | (31.7) | 12.6 | 9.2 | 9.7 | (30.9) | 11.4 | 10.2 | 6.3 | (29.2) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 9.5 | (4.8) | 3.5 | (0.7) | (13.7) | 14.5 | (4.8) | 11.5 | (17.2) | 2.3 | 5.3 | 2.9 |
| Accounts Payable - Increase/(Decrease) - Cash Flow | 90.7 | (145.6) | (178.3) | 539.0 | (239.6) | 191.8 | (69.3) | 88.5 | (313.6) | (67.1) | 32.3 | 397.9 |
| Net Cash Flow from Operating Activities | (92.3) | 2,521.9 | 270.2 | 288.9 | (770.8) | (540.8) | (611.5) | (683.4) | 1,421.9 | 145.9 | 1,356.4 | (1,838.8) |
| Capital Expenditures - Net - Cash Flow | 86.6 | 395.7 | 175.8 | 76.7 | 7,451.2 | (7,406.0) | 77.5 | 78.3 | 433.8 | (391.8) | 88.2 | 169.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 86.6 | 395.7 | 175.8 | 76.7 | 7,451.2 | (7,406.0) | 77.5 | 78.3 | 433.8 | (391.8) | 88.2 | 169.2 |
| Property, Plant & Equipment - Purchased - Cash Flow | 86.6 | 414.9 | 176.3 | 81.1 | 7,451.2 | 36.6 | 79.6 | 80.6 | 433.8 | 45.9 | 90.7 | 169.2 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 19.2 | 0.5 | 4.5 | — | 7,442.5 | 2.1 | 2.3 | — | 437.7 | 2.5 | 0.0 |
| Capital Expenditures - Total | 86.6 | 414.9 | 176.3 | 81.1 | 7,451.2 | 36.6 | 79.6 | 80.6 | 433.8 | 45.9 | 90.7 | 169.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 194.7 | 200.2 | (617.5) | 0.0 | 7,404.1 | (5,364.7) | (1,854.6) | 909.7 | (404.6) | 83.7 | (271.2) | (22.1) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 194.7 | 200.2 | (617.5) | 0.0 | 7,404.1 | (5,364.7) | (1,854.6) | 909.7 | (404.6) | 83.7 | (271.2) | (22.1) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 1,221.3 | 1,506.6 | 147.5 | 92.6 | 7,513.1 | — | 1,920.5 | 1,921.4 | 935.3 | 83.7 | 129.7 | 0.0 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 1,026.6 | 1,306.4 | 765.0 | 92.6 | 109.0 | 5,364.7 | 3,775.1 | 1,011.7 | 1,339.9 | — | 400.9 | 22.1 |
| Other Investing Cash Flow - Decrease/(Increase) | 23.4 | 22.3 | (2.3) | 9.6 | 25.4 | (15.9) | 34.3 | 8.7 | 9.2 | (144.5) | 31.7 | 8.0 |
| Net Cash Flow from Investing Activities | 131.5 | (173.1) | (795.6) | (67.1) | (21.8) | 2,025.3 | (1,897.8) | 840.2 | (829.1) | 331.0 | (327.6) | (183.2) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | 18.6 | — | 0.0 | 0.0 | 27.9 | — | — | 0.0 | 111.3 | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | 18.6 | — | 0.0 | 0.0 | 27.9 | — | — | 0.0 | 111.3 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 101.7 | (1,873.0) | 1,810.1 | (785.3) | 1,302.9 | (3,072.4) | 2,283.0 | 212.1 | (191.3) | (349.6) | 571.4 | 679.9 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 262.4 | (1,968.7) | 1,881.4 | (645.1) | 1,484.1 | (2,961.6) | 2,366.9 | 280.6 | (327.5) | (450.5) | 502.8 | 728.2 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (160.7) | 95.7 | (71.3) | (140.2) | (181.1) | (110.8) | (83.9) | (68.5) | 136.3 | 100.9 | 68.7 | (48.3) |
| Debt - Issued - Long-Term - Cash Flow | 29.4 | 279.6 | 107.9 | 37.7 | 0.0 | 17.0 | 42.0 | 56.5 | 250.0 | 209.2 | 150.0 | 32.3 |
| Debt - Reduced - Long-Term - Cash Flow | 190.1 | 183.9 | 179.2 | 177.9 | 181.1 | 127.8 | 125.9 | 125.0 | 113.7 | 108.3 | 81.3 | 80.5 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | — | 0.0 | — | — | — |
| Net Cash Flow from Financing Activities | 101.7 | (1,873.0) | 1,791.5 | (785.3) | 1,302.9 | (3,072.4) | 2,255.2 | 212.1 | (191.3) | (349.6) | 460.1 | 679.9 |
| Foreign Exchange Effects - Cash Flow | (0.1) | 0.0 | (0.3) | — | 0.5 | 0.0 | (0.0) | — | (5.1) | 1.9 | (1.9) | — |
| Net Change in Cash - Total | 140.9 | 475.8 | 1,265.8 | (563.5) | 510.8 | (1,588.0) | (254.2) | 368.9 | 396.4 | 129.2 | 1,487.0 | (1,342.1) |
| Net Cash from Continuing Operations | 140.9 | 475.8 | 1,265.8 | (563.5) | 510.8 | (1,588.0) | (254.2) | 368.9 | 396.4 | 129.2 | 1,487.0 | (1,342.1) |
| Net Cash - Beginning Balance | 183.5 | (292.2) | (1,558.0) | (994.5) | (1,505.4) | 82.6 | 336.7 | (32.2) | (428.6) | (557.7) | (2,044.7) | (702.6) |
| Net Cash - Ending Balance | 324.4 | 183.5 | (292.2) | (1,558.0) | (994.5) | (1,505.4) | 82.6 | 336.7 | (32.2) | (428.6) | (557.7) | (2,044.7) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 232.2 | 116.7 | 106.9 | 59.5 | 136.0 | 98.4 | 95.8 | 59.4 | 94.5 | 52.4 | 21.7 | 44.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.4 | 0.5 | 0.4 | 0.4 | 0.4 | 0.8 | 0.6 | 0.4 | 2.8 | 5.5 | 9.7 | 7.6 |
| CF from Optg Activities before Change in WC & Int Payments | 235.1 | 110.6 | 121.5 | 162.2 | 210.0 | 144.0 | 111.0 | 98.1 | 113.7 | 80.9 | 245.3 | 211.0 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | 9.5 | (4.8) | 3.5 | (0.7) | (13.7) | 14.5 | (4.8) | 11.5 | (17.2) | 2.3 | 5.3 | 2.9 |
| Depreciation, Depletion & Amortization - Cash Flow | 150.9 | 145.5 | 141.2 | 140.7 | 152.1 | 149.1 | 148.8 | 148.5 | 149.5 | 138.6 | 134.1 | 133.4 |
| Free Cash Flow to Equity | (77.2) | 253.2 | 1,904.4 | (573.0) | (6,919.1) | 3,792.7 | 1,594.1 | (549.6) | 796.8 | 188.1 | 1,839.6 | (1,328.1) |
| Free Cash Flow Net of Dividends | (178.9) | 2,107.0 | 75.3 | 207.7 | (8,222.0) | (577.4) | (718.9) | (764.0) | 988.1 | 100.0 | 1,154.4 | (2,008.0) |
| Free Cash Flow | (178.9) | 2,107.0 | 93.8 | 207.7 | (8,222.0) | (577.4) | (691.1) | (764.0) | 988.1 | 100.0 | 1,265.7 | (2,008.0) |
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.