Last close · 16 Oct 2026
Rs 24.50 -1.49%
Quarterly · Q1 FY2022 – Q4 FY2026
United Brands Limited (UBDL) quarterly cash flow statement
Operating activities generated Rs 9.9 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 80.8% on Q4 FY2025. Overall, cash increased by Rs 9.9 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) | (33.9) | (63.7) | (9.5) | 32.5 | 6.9 | (43.6) | 17.8 | 3.1 | 31.6 | 43.0 | 0.7 | (41.8) | 5.5 | (9.6) | 0.1 | (65.6) | 12.2 | 56.0 | 3.9 | 21.4 | (2.2) |
| Depreciation & amortisation | 4.6 | 1.2 | 1.2 | 1.2 | 1.0 | 4.6 | 0.0 | 1.2 | 0.9 | — | 0.8 | 0.8 | 0.9 | 1.0 | 0.8 | 0.8 | 1.0 | 1.2 | 1.1 | 1.2 | 1.2 |
| Net cash from operating activities | 72.3 | 9.9 | 35.1 | 59.5 | (32.2) | 51.3 | 13.3 | 11.6 | (19.6) | 31.6 | (18.1) | 161.3 | (24.2) | 41.6 | (56.4) | 63.4 | (75.7) | 33.5 | (21.1) | 136.1 | (46.6) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | — | 0.0 | (3.6) | 0.0 | (7.6) | (0.5) | (1.8) | (1.3) | (2.5) | (0.0) | (0.5) | (2.5) | (0.3) | (0.2) | (0.3) | (0.3) | (0.4) | (0.0) | (1.1) | (0.4) |
| Net cash from investing activities | (3.6) | 0.0 | 0.0 | (3.6) | 0.0 | (7.6) | (0.5) | (1.5) | (1.3) | (2.5) | (0.0) | (0.5) | (2.5) | (0.3) | (0.2) | 5.2 | (5.7) | (0.4) | (0.0) | (1.1) | (0.4) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (74.0) | 0.0 | 0.0 | (74.0) | 0.0 | (23.4) | 0.0 | (0.8) | 0.0 | 12.8 | (17.7) | (134.4) | (18.4) | (3.1) | (2.0) | (11.5) | 4.5 | — | 50.4 | (79.7) | 5.5 |
| Net cash from financing activities | (74.0) | 0.0 | 0.0 | (74.0) | 0.0 | (23.4) | 0.0 | (0.8) | 0.0 | 12.8 | (17.7) | (134.4) | (18.4) | (3.1) | (2.0) | (11.5) | 4.5 | (60.4) | 50.4 | (79.7) | 5.5 |
| Net change in cash | (5.3) | 9.9 | 35.1 | (18.1) | (32.2) | 20.4 | 12.9 | 9.3 | (20.9) | 42.0 | (35.8) | 26.3 | (45.1) | 38.3 | (58.6) | 57.0 | (76.9) | (27.3) | 29.3 | 55.3 | (41.5) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | 35.1 | 55.9 | (32.2) | 43.8 | 12.9 | 9.8 | (20.9) | 29.1 | (18.1) | 160.7 | (26.7) | 41.3 | (56.6) | 63.1 | (76.0) | 33.1 | (21.1) | 135.0 | (47.0) |
| 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) | — | -153.1% | +960.8% | -78.2% | -201.5% | +2,511.3% | — | +472.3% | — | +371.0% | — | -54.8% | -117.1% | -96.3% | -407.0% | — | +31.9% | — | -48.1% | -104.5% |
| Depreciation & amortisation | -74.7% | — | +1.4% | +10.1% | — | -100.0% | +53.5% | 0.0% | — | +0.1% | -8.2% | -6.7% | -13.7% | -26.6% | -28.0% | -15.0% | -41.9% | +14.1% | +253.0% | +11.7% |
| Net cash from operating activities | -80.8% | +163.4% | +413.2% | — | +62.2% | — | -92.8% | — | -23.9% | — | +154.5% | — | +24.2% | — | -53.4% | — | +8,418.3% | -119.4% | -3.6% | -118.0% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -100.0% | +100.7% | -100.0% | +198.5% | +818.4% | +256.1% | -46.7% | +835.4% | -75.0% | +90.3% | +674.9% | -30.2% | +19,500.0% | -75.5% | -15.8% | -84.9% | — | +71.2% | -19.0% |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | -109.9% | — | — | — | — | — | — | -100.1% | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | — | — | -281.7% | — | — | — | — | — | — | -505.2% | — | -104.0% | — | -18.2% | — | — | — | — |
| Net cash from financing activities | — | — | — | — | -281.7% | — | — | — | — | — | — | -505.2% | — | -104.0% | — | -18.2% | -205.0% | — | — | — |
| Net change in cash | -51.6% | +172.6% | -294.3% | — | -51.4% | — | -64.5% | — | +9.7% | — | -53.8% | — | — | -300.1% | +3.1% | — | -227.5% | +112.8% | -16.0% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | +172.6% | +471.2% | — | +50.3% | — | -93.9% | — | -29.5% | — | +154.7% | — | +24.8% | — | -53.3% | — | — | — | -3.9% | -118.1% |
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 17 Oct 2026.
All reported line items 43
| 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 | (63.7) | (9.5) | 32.5 | 6.9 | (43.6) | 17.8 | 3.1 | 31.6 | 43.0 | 0.7 | (41.8) | 5.5 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 49.7 | 1.4 | 5.2 | 2.5 | 100.5 | (0.3) | 3.4 | 7.0 | (3.5) | 14.6 | 8.2 | 17.9 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 46.5 | 3.2 | — | — | 90.3 | — | 0.0 | (0.0) | 2.2 | 0.7 | 0.2 | (0.2) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (1.8) | (0.1) | 1.1 | 1.4 | 5.6 | (0.3) | 2.2 | 6.0 | (5.7) | 13.1 | 7.3 | 17.2 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 1.2 | 1.2 | 1.2 | 1.0 | 4.6 | 0.0 | 1.2 | 0.9 | — | 0.8 | 0.8 | 0.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 1.2 | 1.2 | 1.2 | 1.0 | 4.6 | 0.0 | 1.2 | 0.9 | — | 0.8 | 0.8 | 0.9 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 3.8 | (2.9) | 2.9 | — | — | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | (5.5) | 1.1 | 16.8 | 10.8 | 9.1 | 12.1 | 16.8 | 13.7 | 12.0 | 10.6 | 20.4 | (0.1) |
| Interest Paid - Cash | 1.4 | 0.2 | 5.4 | 0.0 | 10.1 | — | 11.6 | 0.5 | 10.1 | 5.0 | 38.5 | 1.4 |
| Interest & Dividends - Received - Total - Cash Flow | 2.0 | 0.4 | 1.7 | 0.4 | 0.1 | 4.1 | 3.7 | — | 5.4 | 0.3 | 4.5 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (8.0) | (9.0) | 17.0 | (1.1) | 37.8 | 9.5 | (18.3) | 24.3 | 22.8 | 0.1 | (88.0) | 22.2 |
| Working Capital - Increase/(Decrease) - Cash Flow | 17.9 | 44.1 | 42.5 | (31.1) | 13.5 | 3.8 | 29.9 | (43.9) | 8.9 | (18.2) | 249.3 | (46.4) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 2.4 | 53.0 | 238.2 | 65.9 | 85.7 | 385.2 | (17.6) | (277.4) | 11.2 | (169.1) | 117.6 | (166.5) |
| Inventories - Decrease/(Increase) - Cash Flow | 3.7 | 34.4 | 64.3 | 161.3 | (4.8) | 50.9 | (30.5) | 31.7 | (140.0) | 62.7 | 99.5 | (190.6) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | 10.4 | (19.8) | 2.3 | 21.1 | 3.0 | (0.4) | (13.6) | (1.1) | 16.6 | 0.6 | 45.2 | (21.3) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 1.7 | (27.1) | (247.8) | (224.6) | (57.4) | (399.1) | 60.1 | 195.2 | 122.9 | 59.5 | (9.6) | 312.1 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (0.3) | 3.6 | (14.6) | (54.8) | (13.0) | (32.8) | 31.4 | 7.6 | (1.9) | 28.0 | (3.5) | 19.8 |
| Net Cash Flow from Operating Activities | 9.9 | 35.1 | 59.5 | (32.2) | 51.3 | 13.3 | 11.6 | (19.6) | 31.6 | (18.1) | 161.3 | (24.2) |
| Capital Expenditures - Net - Cash Flow | (0.0) | 0.0 | 3.6 | 0.0 | 7.6 | 0.5 | 1.5 | 1.3 | 2.5 | 0.0 | 0.5 | 2.5 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (0.0) | 0.0 | 3.6 | 0.0 | 7.6 | 0.5 | 1.8 | 1.0 | 2.5 | 0.0 | 0.5 | 2.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | — | 0.0 | 3.6 | 0.0 | 7.6 | 0.5 | 1.8 | 1.0 | 2.5 | 0.0 | 0.5 | 2.5 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | — | — | — | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | 0.0 | — | — | (0.3) | 0.3 | — | — | — | — |
| Intangible Assets - Net - Cash Flow | — | — | — | 0.0 | — | — | (0.3) | 0.3 | — | — | — | — |
| Capital Expenditures - Total | — | 0.0 | 3.6 | 0.0 | 7.6 | 0.5 | 1.8 | 1.3 | 2.5 | 0.0 | 0.5 | 2.5 |
| Net Cash Flow from Investing Activities | 0.0 | 0.0 | (3.6) | 0.0 | (7.6) | (0.5) | (1.5) | (1.3) | (2.5) | (0.0) | (0.5) | (2.5) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 0.0 | 0.0 | (74.0) | 0.0 | (23.4) | 0.0 | (0.8) | 0.0 | 12.8 | (17.7) | (134.4) | (18.4) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 0.0 | 0.0 | (74.0) | 0.0 | (23.4) | 0.0 | (0.8) | 0.0 | 12.8 | (17.7) | (134.4) | (18.4) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.0 | 0.0 | 0.0 |
| Net Cash Flow from Financing Activities | 0.0 | 0.0 | (74.0) | 0.0 | (23.4) | 0.0 | (0.8) | 0.0 | 12.8 | (17.7) | (134.4) | (18.4) |
| Net Change in Cash - Total | 9.9 | 35.1 | (18.1) | (32.2) | 20.4 | 12.9 | 9.3 | (20.9) | 42.0 | (35.8) | 26.3 | (45.1) |
| Net Cash from Continuing Operations | 9.9 | 35.1 | (18.1) | (32.2) | 20.4 | 12.9 | 9.3 | (20.9) | 42.0 | (35.8) | 26.3 | (45.1) |
| Net Cash - Beginning Balance | 71.2 | 36.2 | 54.3 | 86.5 | 66.1 | 85.3 | 43.9 | 96.8 | 22.8 | 110.4 | 84.1 | 129.2 |
| Net Cash - Ending Balance | 81.1 | 71.2 | 36.2 | 54.3 | 86.5 | 98.1 | 53.2 | 75.9 | 64.7 | 74.5 | 110.4 | 84.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | (5.5) | 1.1 | 16.8 | 10.8 | 9.1 | 12.1 | 16.8 | 13.7 | 12.0 | 10.6 | 20.4 | (0.1) |
| Interest Paid - Cash Flow - Supplemental | 1.4 | 0.2 | 5.4 | 0.0 | 10.1 | — | 11.6 | 0.5 | 10.1 | 5.0 | 38.5 | 1.4 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 2.0 | 0.4 | 1.7 | 0.4 | 0.1 | 4.1 | 3.7 | — | 5.4 | 0.3 | 4.5 | — |
| CF from Optg Activities before Change in WC & Int Payments | (6.5) | (8.8) | 22.5 | (1.0) | 47.9 | 9.5 | (6.7) | 24.8 | 32.9 | 5.1 | (49.5) | 23.6 |
| Depreciation, Depletion & Amortization - Cash Flow | 1.2 | 1.2 | 1.2 | 1.0 | 4.6 | 0.0 | 1.2 | 0.9 | — | 0.8 | 0.8 | 0.9 |
| Free Cash Flow to Equity | 9.9 | 35.1 | (18.1) | (32.2) | 20.4 | 12.9 | 9.3 | (20.9) | 42.0 | (35.8) | 26.3 | (45.1) |
| Free Cash Flow Net of Dividends | 9.9 | 35.1 | 55.9 | (32.2) | 43.8 | 12.9 | 9.8 | (20.9) | 29.1 | (18.1) | 160.7 | (26.7) |
| Free Cash Flow | 9.9 | 35.1 | 55.9 | (32.2) | 43.8 | 12.9 | 9.8 | (20.9) | 29.1 | (18.1) | 160.7 | (26.7) |
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.