Engro Polymer and Chemicals Limited (PSX:EPCL)

PSX:EPCL Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-2,703	-3,898	-160.58	8,932	11,689	15,061
Depreciation & Amortization	3,892	3,705	2,632	3,433	2,934	2,251
Other Amortization	158.69	156.71	152.86	172.71	193.14	76.43
Loss (Gain) From Sale of Assets	-39.04	-24.56	17.69	-4.9	-1.08	0.02
Asset Writedown & Restructuring Costs	-	-	-	-	-	84.08
Provision & Write-off of Bad Debts	3.6	3.6	3.6	0.26	-	0.06
Other Operating Activities	6,531	5,566	-1,095	1,698	5,124	3,154
Change in Accounts Receivable	-413.24	-456.51	362.8	1,097	-1,845	-248.2
Change in Inventory	2,824	2,481	1,365	-7,446	1,614	-6,654
Change in Accounts Payable	4,345	7,134	5,075	-691.78	3,801	2,069
Change in Other Net Operating Assets	2,550	2,806	-816.1	-2,013	-1,775	-1,562
Operating Cash Flow	17,123	17,471	7,552	5,156	21,734	14,260
Operating Cash Flow Growth	172.29%	131.34%	46.47%	-76.28%	52.42%	27.48%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-3,406	-3,446	-9,784	-11,366	-9,096	-3,352
Sale of Property, Plant & Equipment	81.51	58.62	94.82	44.33	29.39	2.6
Sale (Purchase) of Intangibles	-	-	-	-	-	-248.41
Investment in Securities	-15,361	-18,327	1,682	13,175	-999.6	-7,038
Other Investing Activities	486.74	160.5	510.76	731.04	1,312	1,295
Investing Cash Flow	-18,199	-21,553	-7,496	2,584	-8,754	-9,341

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	11,475	16,661	2,024	-	474.36
Long-Term Debt Issued	-	29,805	8,000	5,910	15,784	1,061
Total Debt Issued	40,455	41,280	24,661	7,934	15,784	1,535
Short-Term Debt Repaid	-	-19,105	-8,680	-2,174	-	-
Long-Term Debt Repaid	-	-6,142	-4,420	-7,556	-14,614	-3,299
Total Debt Repaid	-19,015	-25,247	-13,100	-9,731	-14,614	-3,299
Net Debt Issued (Repaid)	21,440	16,033	11,561	-1,797	1,171	-1,764
Dividends Paid	-	-11.62	-1,531	-7,931	-14,390	-10,213
Other Financing Activities	-6,456	-5,848	-7,228	-4,596	-2,331	-1,358
Financing Cash Flow	14,984	10,173	2,802	-14,323	-15,550	-13,335

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	10.48	19.08	-11.9	434.31	28.42	39.6
Net Cash Flow	13,919	6,110	2,846	-6,149	-2,541	-8,376

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	13,718	14,025	-2,232	-6,210	12,639	10,908
Free Cash Flow Growth	-	-	-	-	15.87%	170.31%
Free Cash Flow Margin	16.66%	17.98%	-2.95%	-7.64%	15.40%	15.58%
Free Cash Flow Per Share	15.10	15.43	-2.46	-5.14	10.45	9.02
Levered Free Cash Flow	9,429	9,681	-9,775	-11,262	12,141	8,939
Unlevered Free Cash Flow	12,570	12,648	-5,809	-8,564	13,564	9,918

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	6,420	5,824	7,228	4,596	2,331	1,354
Cash Income Tax Paid	3,096	2,818	5,149	6,707	3,035	2,905
Change in Working Capital	9,306	11,964	5,987	-9,053	1,795	-6,395

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 23, 2026

Data Sources Report a data error