Al-Abbas Sugar Mills Cash Flow Statement

Financials in millions PKR. Fiscal year is October - September.

Millions PKR. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	1,302	1,270	1,551	3,685	1,914	751.93
Depreciation & Amortization	108.62	101.89	106.38	104.99	110.16	108.76
Loss (Gain) From Sale of Assets	-	-	-1.49	-0.33	-99.57	-4.37
Loss (Gain) From Sale of Investments	-23.48	-	-	-	-	-
Provision & Write-off of Bad Debts	8.13	34.6	29.05	0.58	-	-
Other Operating Activities	6,688	6,780	-2,531	5.78	-210.79	-74.18
Change in Accounts Receivable	9.44	-	-	203.47	-445.24	267.05
Change in Inventory	-1,553	-	-	-855.24	-792.85	-1,243
Change in Accounts Payable	-358.12	-	-	782.64	214.94	-115.05
Change in Other Net Operating Assets	-3,732	-	-	-1,442	-384.16	-1,117
Operating Cash Flow	2,449	8,187	-845.77	2,486	307.29	-1,428
Operating Cash Flow Growth	-12.98%	-	-	708.92%	-	-
Capital Expenditures	-243.48	-210	-73.81	-65.34	-74.22	-2.03
Sale of Property, Plant & Equipment	-	-	1.59	0.53	-	6.24
Investment in Securities	-1,642	-6,150	1,503	-995.75	-596.8	716.57
Other Investing Activities	54.71	23.58	156.18	188.26	173.8	70.39
Investing Cash Flow	-1,830	-6,337	1,587	-872.3	-497.23	791.17
Short-Term Debt Issued	-	491.93	-	-	863.36	887.88
Total Debt Issued	491.93	491.93	-	-	863.36	887.88
Short-Term Debt Repaid	-	-	-175.19	-203.3	-	-
Long-Term Debt Repaid	-	-10.8	-10.37	-31.06	-67.08	-36.53
Total Debt Repaid	-114.01	-10.8	-185.56	-234.36	-67.08	-36.53
Net Debt Issued (Repaid)	377.93	481.13	-185.56	-234.36	796.27	851.35
Common Dividends Paid	-1,070	-1,070	-537.08	-1,375	-603.55	-689.28
Financing Cash Flow	-691.81	-588.6	-722.64	-1,609	192.72	162.07
Net Cash Flow	-72.93	1,262	18.13	4.38	2.78	-474.92
Free Cash Flow	2,206	7,977	-919.58	2,420	233.06	-1,430
Free Cash Flow Growth	-19.19%	-	-	938.51%	-	-
Free Cash Flow Margin	16.28%	51.09%	-5.57%	16.61%	2.25%	-19.27%
Free Cash Flow Per Share	127.03	459.43	-52.96	139.41	13.42	-82.37
Cash Interest Paid	238.89	187.51	538	-	151.6	79
Cash Income Tax Paid	413.37	401.82	376.06	-	120.7	75.64
Levered Free Cash Flow	1,853	7,576	-1,192	1,171	-341.31	-1,552
Unlevered Free Cash Flow	1,976	7,716	-879.89	1,400	-241.26	-1,503
Change in Working Capital	-5,634	-	-	-1,311	-1,407	-2,208

Source: S&P Global Market Intelligence. Standard template. Financial Sources.