PABC Pakistan Aluminium Beverage Cans Limited
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 95.48 +1.69%
Quarterly · Q3 FY2021 – Q2 FY2026
Pakistan Aluminium Beverage Cans Limited (PABC) quarterly cash flow statement
Operating activities generated Rs 2.4 bn of cash in Q2 FY2026 (Apr – Jun 2026), up 348.4% on Q2 FY2025, 165% of the starting profit. Capital expenditure was Rs 7.0 mn, leaving free cash flow of Rs 2.4 bn. Overall, cash decreased by Rs 1.1 bn.
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 4,292.6 | 1,477.5 | 1,388.7 | (339.9) | 1,766.3 | 2,637.9 | 1,277.5 | 1,463.4 | 1,706.3 | 2,632.0 | 957.2 | 842.8 | 1,527.8 | 1,531.4 | 1,401.4 | 508.6 | 937.9 | 1,057.4 | 627.3 | — | — |
| Depreciation & amortisation | 594.6 | 144.8 | 152.6 | 145.4 | 151.9 | 147.4 | 142.5 | 283.5 | 94.9 | 98.6 | 84.3 | 84.4 | 75.0 | 79.9 | 76.3 | 82.5 | 73.2 | 71.2 | 58.7 | — | — |
| Net cash from operating activities | 6,564.1 | 2,433.4 | 788.2 | 315.6 | 3,026.9 | 542.6 | 1,535.7 | 1,793.6 | 1,740.8 | 4,213.0 | 966.2 | 1,035.6 | 2,210.6 | 2,627.1 | 1,007.3 | (254.5) | (266.9) | 255.2 | 906.9 | — | — |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (490.2) | (7.0) | (5.2) | (76.6) | (401.4) | (39.8) | (27.8) | (123.1) | (60.3) | (86.8) | (63.1) | (34.0) | (107.5) | (795.3) | (0.8) | (152.5) | — | (358.3) | (236.2) | — | — |
| Net cash from investing activities | (5,417.6) | (1,171.2) | 2,119.3 | (3,487.3) | (2,878.3) | 1,477.1 | (2,475.3) | (6,520.3) | (3,314.6) | (1,695.1) | 536.9 | (3,522.1) | (20.8) | (1,945.2) | (24.3) | (249.3) | 170.0 | (541.0) | (174.0) | — | — |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | — | (0.1) | (0.0) | (0.0) | — | (0.1) | — | — | — | — | (1,263.9) | 0.0 | — | — | (50.9) | (490.7) | — | — | — |
| Borrowings raised / (repaid) | (2,909.1) | (2,355.1) | (1,219.9) | 165.1 | 500.8 | (1,417.2) | 1,187.4 | 2,668.1 | 230.6 | 244.3 | 497.2 | 2,562.8 | 1,792.8 | (1,524.7) | 56.4 | (635.2) | (68.6) | 105.2 | 433.6 | — | — |
| Net cash from financing activities | (2,909.2) | (2,355.1) | (1,219.9) | 165.0 | 500.8 | (1,417.2) | 1,187.4 | 2,667.9 | 230.6 | 244.3 | 497.2 | 2,563.1 | 528.9 | (1,524.7) | 56.4 | (634.9) | (119.5) | (385.6) | 433.6 | — | — |
| Net change in cash | (1,754.7) | (1,088.7) | 1,683.4 | (2,983.8) | 634.5 | 611.4 | 239.0 | (2,055.2) | (1,360.8) | 2,746.9 | 2,015.5 | 47.4 | 2,833.6 | (893.9) | 1,090.3 | (1,155.0) | (184.8) | (675.0) | 1,170.1 | — | — |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 6,073.9 | 2,426.4 | 783.0 | 239.0 | 2,625.4 | 502.8 | 1,507.9 | 1,670.6 | 1,680.5 | 4,126.2 | 903.1 | 1,001.6 | 2,103.2 | 1,831.7 | 1,006.5 | (407.0) | — | (103.2) | 670.7 | — | — |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -44.0% | +8.7% | -123.2% | +3.5% | +0.2% | +33.5% | +73.6% | +11.7% | +71.9% | -31.7% | +65.7% | +62.9% | +44.8% | +123.4% | — | — | — | — | — | — |
| Depreciation & amortisation | -1.8% | +7.0% | -48.7% | +60.1% | +49.5% | +69.2% | +236.0% | +26.5% | +23.4% | +10.4% | +2.3% | +2.4% | +12.2% | +30.0% | — | — | — | — | — | — |
| Net cash from operating activities | +348.4% | -48.7% | -82.4% | +73.9% | -87.1% | +59.0% | +73.2% | -21.3% | +60.4% | -4.1% | — | — | +929.6% | +11.1% | — | — | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -82.5% | -81.4% | -37.7% | +565.6% | -54.2% | -55.9% | +261.7% | -43.9% | -89.1% | +7,838.1% | -77.7% | — | +122.0% | -99.7% | — | — | — | — | — | — |
| Net cash from investing activities | -179.3% | — | — | — | — | -561.0% | — | — | — | — | — | -112.2% | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | -36.6% | — | — | — | — | — | — | — | — | +2,380.7% | -100.0% | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | — | -202.7% | -93.8% | +117.2% | -680.1% | +138.8% | +4.1% | -87.1% | — | +782.2% | — | — | -1,549.9% | -87.0% | — | — | — | — | — | — |
| Net cash from financing activities | — | -202.7% | -93.8% | +117.2% | -680.1% | +138.8% | +4.1% | -56.4% | — | +782.2% | — | — | — | -87.0% | — | — | — | — | — | — |
| Net change in cash | -278.1% | +604.3% | — | — | -77.7% | -88.1% | -4,437.3% | -148.0% | — | +84.9% | — | — | — | -6.8% | — | — | — | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | +382.5% | -48.1% | -85.7% | +56.2% | -87.8% | +67.0% | +66.8% | -20.1% | +125.3% | -10.3% | — | — | — | +50.1% | — | — | — | — | — | — |
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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 55
| Rs bn | 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 | 1.5 | 1.4 | (0.3) | 1.8 | 2.6 | 1.3 | 1.5 | 1.7 | 2.6 | 1.0 | 0.8 | 1.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | (0.2) | (0.3) | 0.7 | 0.0 | (0.2) | (0.2) | (0.3) | (1.0) | (0.2) | 0.1 | 0.2 | 0.1 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.6 | (0.6) | 0.4 | (1.4) | 0.5 | (0.5) | (0.8) | (1.3) | 0.2 | (0.2) | (0.1) | (0.2) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (0.9) | 0.2 | 0.2 | 1.3 | (0.8) | 0.2 | 0.2 | 0.3 | (0.5) | 0.3 | 0.2 | 0.2 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.1 | 0.2 | 0.1 | 0.1 | 0.3 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.1 | 0.2 | 0.1 | 0.1 | 0.3 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | — | — | — | — | — | — | — | 0.0 | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | — | (0.0) | 0.0 | 0.0 | — | — | — | — | — | (0.0) | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest Paid - Cash | 1.5 | 0.1 | 1.5 | 1.3 | 1.0 | 0.1 | 1.0 | 0.3 | 0.5 | 0.2 | 0.1 | 0.2 |
| Interest & Dividends - Received - Total - Cash Flow | 1.2 | 1.3 | 2.0 | 1.2 | 1.1 | 0.8 | 2.1 | 0.7 | 0.6 | 0.2 | 0.1 | 1.5 |
| Cash Flow from Operating Activities before Changes in Working Capital | 1.0 | 2.3 | 0.9 | 1.8 | 2.5 | 1.8 | 2.2 | 1.2 | 2.6 | 1.0 | 1.0 | 2.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | 1.4 | (1.5) | (0.6) | 1.3 | (1.9) | (0.2) | (0.4) | 0.6 | 1.6 | (0.0) | 0.0 | (0.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 0.4 | (0.8) | 0.2 | 0.7 | (0.6) | (0.3) | 0.2 | 0.4 | (0.2) | (0.7) | 0.6 | 0.8 |
| Inventories - Decrease/(Increase) - Cash Flow | (0.1) | 0.3 | 0.1 | 1.1 | (1.6) | (2.1) | 0.2 | (0.5) | 0.6 | 0.8 | (1.1) | (0.5) |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | 0.1 | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 1.1 | (0.9) | (0.8) | (0.5) | 0.2 | 2.1 | (0.8) | 0.6 | 1.2 | (0.1) | 0.6 | (1.0) |
| Net Cash Flow from Operating Activities | 2.4 | 0.8 | 0.3 | 3.0 | 0.5 | 1.5 | 1.8 | 1.7 | 4.2 | 1.0 | 1.0 | 2.2 |
| Capital Expenditures - Net - Cash Flow | 0.0 | 0.0 | 0.1 | 0.3 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 0.0 | 0.1 | 0.3 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 0.0 | 0.1 | 0.4 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | 0.0 | 0.1 | 0.0 | — | — | — | — | — | 0.0 | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | 0.0 | — | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | 0.0 | — | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 0.0 | 0.0 | 0.1 | 0.4 | 0.0 | 0.0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (1.2) | (11.9) | (3.4) | (2.5) | 7.1 | (8.0) | (6.4) | (3.2) | (0.9) | (0.1) | (3.5) | 0.1 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (1.2) | (11.9) | (3.4) | (2.5) | 7.1 | (8.0) | (6.4) | (3.2) | (0.9) | (0.1) | (3.5) | 0.1 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 13.4 | — | — | 12.1 | — | — | 0.0 | — | 0.0 | — | 0.0 | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 14.5 | 11.9 | — | 14.7 | — | 8.0 | 6.4 | 3.2 | 0.9 | 0.1 | 3.5 | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | 14.0 | (0.0) | 0.0 | (5.6) | 5.6 | 0.0 | (0.0) | (0.7) | 0.7 | — | — |
| Net Cash Flow from Investing Activities | (1.2) | 2.1 | (3.5) | (2.9) | 1.5 | (2.5) | (6.5) | (3.3) | (1.7) | 0.5 | (3.5) | (0.0) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | 0.0 | 0.0 | 0.0 | — | 0.0 | — | — | — | — | 1.3 |
| Dividends - Common - Cash Paid | — | — | 0.0 | 0.0 | 0.0 | — | 0.0 | — | — | — | — | 1.3 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (2.4) | (1.2) | 0.2 | 0.5 | (1.4) | 1.2 | 2.7 | 0.2 | 0.2 | 0.5 | 2.6 | 1.8 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (2.3) | (1.2) | 0.3 | 0.4 | (1.3) | 1.3 | 2.8 | 0.3 | 0.3 | 0.6 | 2.7 | 1.9 |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | — | — | 1.5 | — | — | 0.3 | 0.6 | — | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | — | 0.2 | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.1) | (0.1) | (0.1) | 0.1 | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) | (0.1) | (0.1) |
| Debt - Issued - Long-Term - Cash Flow | — | — | 0.0 | 0.2 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.1 | — |
| Debt - Reduced - Long-Term - Cash Flow | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.1 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | — | — | — | 0.0 | — |
| Net Cash Flow from Financing Activities | (2.4) | (1.2) | 0.2 | 0.5 | (1.4) | 1.2 | 2.7 | 0.2 | 0.2 | 0.5 | 2.6 | 0.5 |
| Foreign Exchange Effects - Cash Flow | 0.0 | (0.0) | 0.0 | (0.0) | 0.0 | (0.0) | 0.0 | (0.0) | (0.0) | 0.0 | (0.0) | 0.1 |
| Net Change in Cash - Total | (1.1) | 1.7 | (3.0) | 0.6 | 0.6 | 0.2 | (2.1) | (1.4) | 2.7 | 2.0 | 0.0 | 2.8 |
| Net Cash from Continuing Operations | (1.1) | 1.7 | (3.0) | 0.6 | 0.6 | 0.2 | (2.1) | (1.4) | 2.7 | 2.0 | 0.0 | 2.8 |
| Net Cash - Beginning Balance | 3.2 | 1.5 | 4.5 | 3.9 | 3.3 | 3.0 | 5.1 | 6.5 | 3.7 | 1.7 | 1.6 | 1.0 |
| Net Cash - Ending Balance | 2.1 | 3.2 | 1.5 | 4.5 | 3.9 | 3.2 | 3.0 | 5.1 | 6.5 | 3.7 | 1.7 | 3.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Interest Paid - Cash Flow - Supplemental | 1.5 | 0.1 | 1.5 | 1.3 | 1.0 | 0.1 | 1.0 | 0.3 | 0.5 | 0.2 | 0.1 | 0.2 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 1.2 | 1.3 | 2.0 | 1.2 | 1.1 | 0.8 | 2.1 | 0.7 | 0.6 | 0.2 | 0.1 | 1.5 |
| CF from Optg Activities before Change in WC & Int Payments | 2.5 | 2.4 | 2.4 | 3.0 | 3.5 | 1.9 | 3.2 | 1.5 | 3.1 | 1.2 | 1.1 | 3.1 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.1 | 0.2 | 0.1 | 0.2 | 0.1 | 0.1 | 0.3 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Free Cash Flow to Equity | 0.1 | (0.4) | 0.4 | 3.2 | (0.9) | 2.7 | 4.3 | 1.9 | 4.4 | 1.4 | 3.6 | 3.9 |
| Free Cash Flow Net of Dividends | 2.4 | 0.8 | 0.2 | 2.6 | 0.5 | 1.5 | 1.7 | 1.7 | 4.1 | 0.9 | 1.0 | 0.8 |
| Free Cash Flow | 2.4 | 0.8 | 0.2 | 2.6 | 0.5 | 1.5 | 1.7 | 1.7 | 4.1 | 0.9 | 1.0 | 2.1 |
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.