Attock Cement Pakistan Limited (PSX:ACPL)
Pakistan · Delayed Price · Currency is PKR 230.06
+0.06 (0.03%)
At close: Sep 11, 2026
Attock Cement Pakistan Cash Flow Statement
Financials in millions PKR. Fiscal year is July - June.
Millions PKR. Fiscal year is Jul - Jun.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Net Income | 3,416 | 1,731 | 3,567 | 1,516 | 1,120 |
Depreciation & Amortization | 1,850 | 1,727 | 1,058 | 917.21 | 1,083 |
Loss (Gain) From Sale of Assets | -1.39 | -24.43 | -4,317 | 3.22 | -2.57 |
Loss (Gain) From Sale of Investments | -235.8 | -967.39 | -26.34 | -8.89 | -6.46 |
Loss (Gain) on Equity Investments | - | -16.37 | -13.23 | -9.8 | -6.81 |
Other Operating Activities | 707.66 | -245.85 | 686.28 | 1,267 | 479.58 |
Change in Accounts Receivable | -469.17 | 853.12 | -277.56 | -436.1 | 658.91 |
Change in Inventory | 848.61 | -1,114 | -2,747 | 1,497 | -3,199 |
Change in Accounts Payable | 460.93 | -2,227 | 875.59 | 273.87 | -272.42 |
Change in Other Net Operating Assets | -489.82 | -106.25 | -667.11 | -150.05 | -449.49 |
Operating Cash Flow | 6,090 | -394.09 | -1,862 | 4,881 | -6.18 |
Operating Cash Flow Growth | - | - | - | - | - |
Investing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Capital Expenditures | -189.37 | -1,287 | -3,722 | -5,056 | -8,283 |
Sale of Property, Plant & Equipment | 37.21 | 30.27 | 32.57 | 11.48 | 3.84 |
Divestitures | - | - | - | 3,360 | - |
Investment in Securities | -1,602 | 4,436 | 1,618 | -2,071 | 1,911 |
Other Investing Activities | 60.49 | 85.14 | 90.39 | 42.88 | 46.14 |
Investing Cash Flow | -1,693 | 3,265 | -1,981 | -3,712 | -6,321 |
Financing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Long-Term Debt Issued | 18,313 | 10,994 | 5,875 | 1,963 | 6,314 |
Long-Term Debt Repaid | -19,055 | -9,636 | -6,526 | -1,664 | -304.85 |
Lease Payments | -21.7 | -27.9 | -22.07 | -27.68 | -29.85 |
Net Debt Issued (Repaid) | -741.51 | 1,358 | -651.08 | 298.97 | 6,009 |
Common Dividends Paid | -1,166 | -549.32 | -1,167 | -206.29 | -823.81 |
Other Financing Activities | - | - | - | - | -240.72 |
Financing Cash Flow | -1,908 | 808.28 | -1,818 | 92.69 | 4,945 |
Net Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Foreign Exchange Rate Adjustments | - | - | - | - | 415.89 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | - | - |
Net Cash Flow | 2,489 | 3,679 | -5,662 | 1,261 | -966.88 |
Free Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Free Cash Flow | 5,901 | -1,681 | -5,585 | -174.58 | -8,289 |
Free Cash Flow Growth | - | - | - | - | - |
Free Cash Flow Margin | 13.31% | -5.05% | -19.57% | -0.69% | -40.48% |
Free Cash Flow Per Share | 42.94 | -12.23 | -40.64 | -1.27 | -60.31 |
Levered Free Cash Flow | 5,601 | 2,171 | -6,421 | 4,271 | -9,418 |
Unlevered Free Cash Flow | 6,115 | 3,261 | -6,278 | 4,428 | -9,279 |
Free Cash Flow After Leases | 5,879 | -1,709 | -5,607 | -202.26 | -8,319 |
Additional Metrics
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Cash Interest Paid | 898.29 | 2,151 | 1,203 | 646.05 | 209.97 |
Cash Income Tax Paid | 739.39 | 596.36 | 587.43 | -303.14 | - |
Change in Working Capital | 350.55 | -2,594 | -2,816 | 1,184 | -3,262 |