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Cash from financing is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders.
For the
three
months ended in Mar. 2026,
Attock Cement Pakistan paid₨0 Mil more to buy back shares than it received from issuing new shares.
It spent₨1,706 Mil paying down its debt.
It paid₨0 Mil more to buy back preferred shares than it received from issuing preferred shares.
It received₨0 Mil from paying cash dividends to shareholders.
It received₨0 Mil on other financial activities.
In all, Attock Cement Pakistanspent₨1,706 Mil on financial activities for the
three
months ended in Mar. 2026.
Attock Cement Pakistan (KAR:ACPL) Cash Flow from Financing Explanation
Cash from financing contains six items:
1. Issuance of Stock:
A company may raise cash from issuing new shares. Issuance of stock represents the cash inflow from offering common stock, which is the additional capital contribution to the entity during the period.
Attock Cement Pakistan's issuance of stock for the
three
months ended in Mar. 2026 was ₨0 Mil.
2. Repurchase of Stock:
A company may raise cash from issuing new shares. It can also use cash to buy back shares. Repurchase of stock represents the cash outflow to reacquire common stock during the period.
Attock Cement Pakistan's repurchase of stock for the
three
months ended in Mar. 2026 was ₨0 Mil.
3. Net Issuance of Debt:
Net issuance of debt is the cash a company received or spent through debt related activities such as debt issuance or debt repayment. If a company pays down its debt during the period, this number will be negative. If a company issued more debt, it receives cash and this number is positive.
Attock Cement Pakistan's net issuance of debt for the
three
months ended in Mar. 2026 was ₨-1,706 Mil.
Attock Cement Pakistan spent₨1,706 Mil paying down its debt.
4. Net Issuance of Preferred Stock:
A company may raise cash from issuing new preferred shares. It can also use cash to buy back preferred shares. If this number is positive, it means that the company has received more cash from issuing preferred shares than it has paid to buy back preferred shares. If this number is negative, it means that company has paid more cash to buy back preferred shares than it has received for issuing preferred shares.
Attock Cement Pakistan's net issuance of preferred for the
three
months ended in Mar. 2026 was ₨0 Mil.
Attock Cement Pakistan paid₨0 Mil more to buy back preferred shares than it received from issuing preferred shares.
5. Cash Flow for Dividends:
Cash flow for dividends refers to the payment of cash to shareholders as dividends when the company generates income.
Attock Cement Pakistan's cash flow for dividends for the
three
months ended in Mar. 2026 was ₨0 Mil.
Attock Cement Pakistan received₨0 Mil from paying cash dividends to shareholders.
6. Other Financing:
Money spent or earned by company from other financial activities.
Attock Cement Pakistan's other financing for the
three
months ended in Mar. 2026 was ₨0 Mil.
Attock Cement Pakistan received₨0 Mil on other financial activities.
Attock Cement Pakistan Cash Flow from Financing Related Terms
Attock Cement Pakistan Cash Flow from Financing Historical Data
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The historical data trend for Attock Cement Pakistan's Cash Flow from Financing can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Attock Cement Pakistan Cash Flow from Financing Chart
Attock Cement Pakistan Cash Flow from Financing Calculation
This is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders. In the calculation of free cash flow, cash from financing is not calculated because it is not related to operating activities.
Attock Cement Pakistan's Cash from Financing for the fiscal year that ended in Jun. 2025 is calculated as:
Cash Flow from Financing for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨-753 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Financing of ₨-753 Mil mean?
Attock Cement Pakistan (KAR:ACPL) has a Cash Flow from Financing of ₨-753 Mil as of Mar. 2026. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for Attock Cement Pakistan and its competitors.
Is Attock Cement Pakistan's Cash Flow from Financing too high?
Attock Cement Pakistan's current Cash Flow from Financing is ₨-753 Mil. Overall, Attock Cement Pakistan has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Cash Flow from Financing compare to CRH and VMC?
Attock Cement Pakistan's Cash Flow from Financing of ₨-753 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Financing for a Building Materials company?
A good Cash Flow from Financing depends on the Building Materials industry context. However, Cash Flow from Financing should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Financing mean?
A high Cash Flow from Financing can signal that a stock is expensive relative to its fundamentals. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for Attock Cement Pakistan and its competitors. Attock Cement Pakistan's current Cash Flow from Financing is ₨-753 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Cement Pakistan stock overvalued right now?
Based on GuruFocus' analysis, Attock Cement Pakistan (KAR:ACPL) is currently considered Fairly Valued. The stock's GF Value™ is ₨242.24, compared to a current price of ₨220.20 — trading 9.1% below its estimated fair value. The current Cash Flow from Financing is ₨-753 Mil. Attock Cement Pakistan's overall GF Score™ is 63/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Financing calculated?
Cash Flow from Financing is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Cash Flow from Financing is ₨-753 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Attock Cement Pakistan (KAR:ACPL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued.
The current stock price of ₨220.20 is trading 9.1% below its estimated GF Value™ of ₨242.24.
GuruFocus considers Attock Cement Pakistan to be Fairly Valued.
Key valuation signals for KAR:ACPL:
Cash Flow from Financing: ₨-753 Mil
GF Value™: ₨242.24 vs. price of ₨220.20 (9.1% below fair value)
No single metric tells the full story. See the KAR:ACPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Attock Cement Pakistan Ltd is engaged in the business of producing and marketing cement. Its product offering includes Falcon Ordinary Portland cement, Falcon Sulphate resistant cement, Falcon Rock Cement, and Falcon Block cement. Geographically, the company carries out its business in Pakistan and also exports its products to other regions like Sri Lanka, Bangladesh, Africa, the Middle East, and Asia.
63GF Score
Get the complete analysis for KAR:ACPL
Cash Flow from Financing is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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