The Bank of Punjab Cash Flow Statement

Financials in millions PKR. Fiscal year is January - December.

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	15,394	13,088	11,081	10,628	12,316
Depreciation & Amortization	6,224	4,606	3,784	2,740	2,276
Other Amortization	-	323.75	225.71	143.74	208.01
Gain (Loss) on Sale of Assets	-426.47	-560.29	-3,892	-263.84	-41.23
Gain (Loss) on Sale of Investments	-18,231	-20,796	-12,106	-3,945	-2,958
Total Asset Writedown	1,365	-158.48	596.11	-1,274	-112.47
Provision for Credit Losses	4,268	-3,786	-1,459	-4,965	-1,810
Change in Trading Asset Securities	94,545	-38,744	-37,644	27,146	-14,357
Change in Other Net Operating Assets	-104,430	171,662	-679.29	-132,271	-189,539
Other Operating Activities	-24,299	30,375	-17,050	3,896	906.5
Operating Cash Flow	-24,740	156,412	-56,874	-97,824	-192,870
Capital Expenditures	-4,392	-5,877	-4,478	-3,839	-1,843
Sale of Property, Plant and Equipment	1,158	1,070	5,589	890.18	296.37
Investment in Securities	-294,990	-339,406	-217,091	-132,931	38,338
Purchase / Sale of Intangibles	-713.88	-801.51	-665.15	-812.53	-620.51
Other Investing Activities	337.83	356.49	568.78	710.41	378.14
Investing Cash Flow	-298,600	-344,658	-216,076	-135,982	36,550
Long-Term Debt Issued	-	621.5	15,498	9,418	-
Long-Term Debt Repaid	-3,571	-2,978	-4,877	-2,123	-1,484
Net Debt Issued (Repaid)	-3,571	-2,357	10,621	7,294	-1,484
Common Dividends Paid	-9,160	-3,272	-	-	-2,644
Net Increase (Decrease) in Deposit Accounts	341,384	188,728	293,537	224,381	167,848
Other Financing Activities	-	-	-	-	1,000
Financing Cash Flow	328,652	183,100	304,158	231,675	164,721
Foreign Exchange Rate Adjustments	269.9	-464.22	-	-	-
Net Cash Flow	5,582	-5,611	31,208	-2,131	8,401
Free Cash Flow	-29,132	150,535	-61,351	-101,664	-194,713
Free Cash Flow Margin	-30.30%	201.85%	-104.74%	-219.28%	-491.95%
Free Cash Flow Per Share	-8.91	46.01	-18.75	-31.07	-59.52
Cash Interest Paid	201,518	299,579	251,751	254.63	140.58
Cash Income Tax Paid	20,279	11,052	7,679	5,003	6,197

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Banks template. Financial Sources.