Engro Polymer and Chemicals Limited (PSX:EPCL)
Pakistan · Delayed Price · Currency is PKR 32.97
+0.93 (2.90%)
At close: Nov 6, 2026
PSX:EPCL Cash Flow Statement
Financials in millions PKR. Fiscal year is January - December.
Millions PKR. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | -132.13 | -3,898 | -160.58 | 8,932 | 11,689 | 15,061 |
Depreciation & Amortization | 4,032 | 3,705 | 2,632 | 3,433 | 2,934 | 2,251 |
Other Amortization | 157.82 | 156.71 | 152.86 | 172.71 | 193.14 | 76.43 |
Loss (Gain) From Sale of Assets | -27.05 | -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 | 3,823 | 5,566 | -1,095 | 1,698 | 5,124 | 3,154 |
Change in Accounts Receivable | 173.31 | -456.51 | 362.8 | 1,097 | -1,845 | -248.2 |
Change in Inventory | -5,675 | 2,481 | 1,365 | -7,446 | 1,614 | -6,654 |
Change in Accounts Payable | 7,450 | 7,134 | 5,075 | -691.78 | 3,801 | 2,069 |
Change in Other Net Operating Assets | 2,969 | 2,806 | -816.1 | -2,013 | -1,775 | -1,562 |
Operating Cash Flow | 12,773 | 17,471 | 7,552 | 5,156 | 21,734 | 14,260 |
Operating Cash Flow Growth | 9.11% | 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 | Sep '26 Sep 30, 2026 | 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 |
Capital Expenditures | -3,620 | -3,446 | -9,784 | -11,366 | -9,096 | -3,352 |
Sale of Property, Plant & Equipment | 79.71 | 58.62 | 94.82 | 44.33 | 29.39 | 2.6 |
Sale (Purchase) of Intangibles | - | - | - | - | - | -248.41 |
Investment in Securities | -16,849 | -18,327 | 1,682 | 13,175 | -999.6 | -7,038 |
Other Investing Activities | 144.21 | 160.5 | 510.76 | 731.04 | 1,312 | 1,295 |
Investing Cash Flow | -20,245 | -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 | Sep '26 Sep 30, 2026 | 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 |
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 | 33,630 | 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 |
Lease Payments | -440.73 | -913.04 | -1,358 | -2,394 | -1,738 | -1,372 |
Total Debt Repaid | -19,817 | -25,247 | -13,100 | -9,731 | -14,614 | -3,299 |
Net Debt Issued (Repaid) | 13,813 | 16,033 | 11,561 | -1,797 | 1,171 | -1,764 |
Dividends Paid | -9.57 | -11.62 | -1,531 | -7,931 | -14,390 | -10,213 |
Other Financing Activities | -6,808 | -5,848 | -7,228 | -4,596 | -2,331 | -1,358 |
Financing Cash Flow | 6,995 | 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 | Sep '26 Sep 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 158.79 | 19.08 | -11.9 | 434.31 | 28.42 | 39.6 |
Net Cash Flow | 12.79 | 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 | Sep '26 Sep 30, 2026 | 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 |
Free Cash Flow | 9,153 | 14,025 | -2,232 | -6,210 | 12,639 | 10,908 |
Free Cash Flow Growth | 46.53% | - | - | - | 15.87% | 170.31% |
Free Cash Flow Margin | 10.68% | 17.98% | -2.95% | -7.64% | 15.40% | 15.58% |
Free Cash Flow Per Share | 10.17 | 15.43 | -2.46 | -5.14 | 10.45 | 9.02 |
Levered Free Cash Flow | 6,206 | 9,681 | -9,775 | -11,262 | 12,141 | 8,939 |
Unlevered Free Cash Flow | 9,953 | 12,648 | -5,809 | -8,564 | 13,564 | 9,918 |
Free Cash Flow After Leases | 8,712 | 13,112 | -3,590 | -8,604 | 10,901 | 9,535 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Cash Interest Paid | 6,805 | 5,824 | 7,228 | 4,596 | 2,331 | 1,354 |
Cash Income Tax Paid | 1,908 | 2,818 | 5,149 | 6,707 | 3,035 | 2,905 |
Change in Working Capital | 4,917 | 11,964 | 5,987 | -9,053 | 1,795 | -6,395 |