Last close · 16 Oct 2026
Rs 24.50 -1.49%
Annual · FY2014 – FY2026
United Brands Limited (UBDL) cash flow statement
Operating activities generated Rs 72.3 mn of cash in FY2026 (Jul 2025 – Jun 2026), up 27.6% on FY2025. Capital expenditure was Rs 3.6 mn, leaving free cash flow of Rs 68.7 mn. Overall, cash decreased by Rs 5.3 mn.
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||
| Profit (cash-flow starting line, as reported) | (33.9) | 8.8 | 7.4 | (62.9) | 79.1 | 129.4 | (121.5) | (372.3) | 126.1 | 54.1 | 51.6 | 21.9 | 21.4 |
| Depreciation & amortisation | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 | 4.5 | 2.4 | 1.7 | 0.8 | 0.3 | 1.2 | 1.6 | 3.0 |
| Net cash from operating activities | 72.3 | 56.7 | 150.6 | (27.1) | 101.9 | 509.8 | 538.7 | (638.9) | (884.1) | (575.5) | 32.0 | 34.3 | 37.3 |
| Investing activities | |||||||||||||
| Capital expenditure | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) | (3.6) | (11.6) | (5.7) | (4.8) | (0.2) | (0.5) | (1.0) | (0.4) |
| Net cash from investing activities | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) | (35.7) | (11.6) | (5.7) | (29.8) | (0.2) | (0.5) | (1.0) | 3.3 |
| Financing activities | |||||||||||||
| Dividends paid | — | — | — | — | — | 0.0 | (0.0) | (0.2) | (5.3) | (0.0) | (10.6) | (10.8) | (10.8) |
| Borrowings raised / (repaid) | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | (400.1) | (673.1) | 617.9 | 237.4 | 567.7 | (28.7) | (67.7) | 40.6 |
| Net cash from financing activities | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | (400.1) | (673.1) | 617.7 | 1,042.1 | 567.6 | (39.3) | (78.5) | 29.1 |
| Net change in cash | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 | 74.0 | (146.0) | (26.9) | 128.2 | (8.1) | (7.9) | (45.3) | 69.7 |
| Key figures | |||||||||||||
| Free cash flow (operating cash flow − capex) | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 | 506.2 | 527.1 | (644.6) | (888.9) | (575.7) | 31.5 | 33.3 | 36.9 |
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||
| Profit (cash-flow starting line, as reported) | -483.5% | +19.6% | — | -179.5% | -38.9% | — | — | -395.2% | +132.9% | +4.9% | +135.7% | +2.3% | — |
| Depreciation & amortisation | -31.8% | +241.5% | -46.9% | -20.7% | +5.2% | +89.0% | +37.2% | +124.2% | +138.6% | -73.6% | -25.3% | -45.8% | — |
| Net cash from operating activities | +27.6% | -62.4% | — | -126.6% | -80.0% | -5.4% | — | — | — | -1,899.0% | -6.7% | -8.1% | — |
| Investing activities | |||||||||||||
| Capital expenditure | -66.4% | +94.8% | +428.1% | -43.3% | -48.6% | -68.7% | +103.6% | +19.6% | +2,570.2% | -64.8% | -50.0% | +125.4% | — |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | -130.5% | — |
| Financing activities | |||||||||||||
| Dividends paid | — | — | — | — | — | -100.0% | -91.8% | -95.9% | +11,185.1% | -99.6% | -1.4% | 0.0% | — |
| Borrowings raised / (repaid) | — | — | — | — | — | — | -208.9% | +160.3% | -58.2% | — | — | -266.7% | — |
| Net cash from financing activities | — | — | — | — | — | — | -209.0% | -40.7% | +83.6% | — | — | -370.1% | — |
| Net change in cash | -124.6% | — | — | -353.2% | -78.5% | — | — | -121.0% | — | — | — | -164.9% | — |
| Key figures | |||||||||||||
| Free cash flow (operating cash flow − capex) | +49.8% | -68.4% | — | -128.2% | -80.2% | -4.0% | — | — | — | -1,928.5% | -5.4% | -9.7% | — |
Change against the previous fiscal year; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. Updated 15 Oct 2026.
All reported line items 57
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (33.9) | 8.8 | 7.4 | (62.9) | 79.1 | 129.4 | (121.5) | (372.3) | 126.1 | 54.1 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 58.8 | 110.5 | 37.3 | 75.2 | 60.7 | 103.5 | 400.2 | 141.1 | 73.0 | 15.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 49.7 | 90.3 | 3.5 | 18.3 | 21.4 | 54.7 | 260.0 | — | — | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.6 | 13.5 | 31.9 | 53.1 | 34.6 | 44.4 | 137.9 | 139.0 | 72.2 | 15.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 | 4.5 | 2.4 | 2.1 | 0.8 | 0.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 4.6 | 6.7 | 2.0 | 3.7 | 4.3 | 4.0 | 1.9 | 1.4 | 0.7 | 0.3 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | 0.0 | 0.0 | 0.1 | 0.4 | 0.5 | 0.5 | 0.3 | 0.1 | 0.0 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | 0.0 | 0.4 | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 3.8 | — | — | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 23.2 | 51.6 | 42.9 | 32.2 | 64.2 | 65.4 | 119.6 | 177.4 | 164.8 | 86.7 |
| Interest Paid - Cash | 3.7 | 18.4 | 49.7 | 43.2 | 22.5 | 42.4 | 168.4 | 107.2 | 76.8 | 5.0 |
| Interest & Dividends - Received - Total - Cash Flow | 1.0 | 4.1 | 4.9 | 3.0 | 1.7 | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (1.1) | 53.4 | (42.9) | (60.1) | 54.7 | 125.1 | (9.2) | (515.8) | (42.5) | (21.9) |
| Working Capital - Increase/(Decrease) - Cash Flow | 73.4 | 3.3 | 193.5 | 33.0 | 47.1 | 384.8 | 547.9 | (123.2) | (841.7) | (553.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 359.6 | 175.9 | (206.7) | (33.7) | (71.2) | 189.5 | (134.8) | 48.6 | (191.8) | (179.3) |
| Inventories - Decrease/(Increase) - Cash Flow | 263.6 | 47.4 | (168.3) | 172.6 | (66.3) | 138.4 | 383.3 | (224.8) | (134.7) | (398.9) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 14.0 | (12.1) | 41.1 | (21.4) | (35.9) | 102.8 | 320.1 | 213.4 | (359.9) | (322.4) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (497.8) | (201.2) | 484.9 | (91.1) | 204.3 | 4.5 | — | (185.2) | (152.8) | 363.2 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (66.1) | (6.7) | 42.5 | 6.6 | 16.2 | (50.5) | (20.7) | 24.9 | (2.4) | (16.2) |
| Net Cash Flow from Operating Activities | 72.3 | 56.7 | 150.6 | (27.1) | 101.9 | 509.8 | 538.7 | (638.9) | (884.1) | (575.5) |
| Capital Expenditures - Net - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 | 3.6 | 11.6 | 5.7 | 4.8 | 0.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 | 3.6 | 11.5 | 4.5 | 4.4 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 | 3.6 | 11.5 | 4.5 | 4.4 | 0.1 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | 0.0 | 0.1 | 1.2 | 0.4 | 0.1 |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | 0.0 | 0.1 | 1.2 | 0.4 | 0.1 |
| Capital Expenditures - Total | 3.6 | 10.8 | 5.6 | 1.1 | 1.9 | 3.6 | 11.6 | 5.7 | 4.8 | 0.2 |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | — | — | — | — | — | — | — | — | (25.0) | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | 0.0 | (32.1) | — | — | — | — |
| Net Cash Flow from Investing Activities | (3.6) | (10.8) | (5.6) | (1.1) | (1.9) | (35.7) | (11.6) | (5.7) | (29.8) | (0.2) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | — | 0.0 | 0.0 | 0.2 | 5.3 | 0.0 |
| Dividends - Common - Cash Paid | — | — | — | — | — | 0.0 | 0.0 | 0.2 | 5.3 | 0.0 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | 0.0 | 810.0 | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | — | 0.0 | 810.0 | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | 0.0 | 810.0 | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | — | 0.0 | 810.0 | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | (400.1) | (673.1) | 617.9 | 237.4 | 567.7 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (74.0) | (24.1) | (157.7) | 2.7 | (54.6) | (428.6) | (686.8) | 617.9 | 449.4 | 355.7 |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | 2.7 | — | — | — | 617.9 | 449.4 | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | 54.6 | 428.6 | 686.8 | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | 0.0 | (14.8) | (29.6) | 28.5 | 13.7 | 0.0 | (212.0) | 212.0 |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | 0.0 | 44.9 | 13.7 | 0.0 | 100.0 | 212.0 |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 0.0 | 14.8 | 29.6 | 16.4 | — | 0.0 | 312.0 | — |
| Net Cash Flow from Financing Activities | (74.0) | (24.1) | (157.7) | (12.0) | (84.1) | (400.1) | (673.1) | 617.7 | 1,042.1 | 567.6 |
| Net Change in Cash - Total | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 | 74.0 | (146.0) | (26.9) | 128.2 | (8.1) |
| Net Cash from Continuing Operations | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 | 74.0 | (146.0) | (26.9) | 128.2 | (8.1) |
| Net Cash - Beginning Balance | 86.5 | 64.7 | 77.4 | 117.6 | 101.7 | 27.7 | 173.6 | 200.5 | 47.3 | 55.4 |
| Net Cash - Ending Balance | 81.1 | 86.5 | 64.7 | 77.4 | 117.6 | 101.7 | 27.7 | 173.6 | 175.5 | 47.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 23.2 | 51.6 | 42.9 | 32.2 | 64.2 | 65.4 | 119.6 | 177.4 | 164.8 | 86.7 |
| Interest Paid - Cash Flow - Supplemental | 3.7 | 18.4 | 49.7 | 43.2 | 22.5 | 42.4 | 168.4 | 107.2 | 76.8 | 5.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 1.0 | 4.1 | 4.9 | 3.0 | 1.7 | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | 2.7 | 71.8 | 6.8 | (16.9) | 77.3 | 167.5 | 159.2 | (408.6) | 34.3 | (16.9) |
| Cash Dividends Paid & Common Stock Buyback - Net | — | — | — | — | — | — | — | 0.2 | (804.7) | — |
| Common Stock Buyback - Net | — | — | — | — | — | — | — | 0.0 | (810.0) | — |
| Depreciation, Depletion & Amortization - Cash Flow | 4.6 | 6.7 | 2.0 | 3.7 | 4.7 | 4.5 | 2.4 | 1.7 | 0.8 | 0.3 |
| Free Cash Flow to Equity | (5.3) | 21.7 | (12.6) | (40.2) | 15.9 | 106.1 | (145.9) | (26.7) | (651.5) | (8.0) |
| Free Cash Flow Net of Dividends | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 | 506.2 | 527.1 | (644.8) | (894.2) | (575.8) |
| Free Cash Flow | 68.7 | 45.8 | 145.0 | (28.2) | 100.0 | 506.2 | 527.1 | (644.6) | (888.9) | (575.7) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.