Baba Farid 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	708.82	814.8	-623.37	36.08	-242.3	122.22
Depreciation & Amortization	124.35	109.12	112.22	114.09	104.73	93.33
Loss (Gain) From Sale of Assets	-	-	-0.1	-8.38	-	-3.64
Loss (Gain) From Sale of Investments	-	-	-	-	0.31	0.42
Provision & Write-off of Bad Debts	-	-	-	-	105.74	-
Other Operating Activities	-58.09	-96.43	78.98	-0.98	-189	-47.82
Change in Accounts Receivable	172.69	-18.42	-3.36	8.26	-3.68	4.09
Change in Inventory	1,248	1,820	-1,234	-238.87	-545.84	202.77
Change in Accounts Payable	-591.23	151.02	-15.74	376.17	83.44	-244.41
Change in Unearned Revenue	-16.45	-105.88	-166.71	-	-	-
Change in Other Net Operating Assets	-234.52	45.64	-125.23	-130.45	-41.14	-67.37
Operating Cash Flow	1,354	2,720	-1,977	155.9	-727.74	59.59
Capital Expenditures	-73.28	-62.91	-48.72	-58.08	-293.57	-195.7
Sale of Property, Plant & Equipment	-	-	0.74	15.06	-	4.32
Investment in Securities	436.7	0.31	-0.31	-	100	-100
Other Investing Activities	0.21	0.24	-0.1	4	102.26	-1.16
Investing Cash Flow	363.64	-62.36	-48.39	-39.02	-91.31	-292.54
Short-Term Debt Issued	-	-	1,959	-	421.94	-
Long-Term Debt Issued	-	-	73.34	300	499.96	-
Total Debt Issued	572.48	-	2,032	300	921.9	-
Short-Term Debt Repaid	-	-1,954	-6.54	-341.11	-	-114.11
Long-Term Debt Repaid	-	-329.92	-33.41	-184.49	-604.26	-302.44
Total Debt Repaid	-2,252	-2,284	-39.95	-525.6	-604.26	-416.55
Net Debt Issued (Repaid)	-1,679	-2,284	1,992	-225.6	317.64	-416.55
Issuance of Common Stock	-	-	-	-	700	320
Financing Cash Flow	-1,679	-2,284	1,992	-225.6	1,018	-96.55
Net Cash Flow	38.16	373.47	-33.02	-108.72	198.59	-329.5
Free Cash Flow	1,281	2,657	-2,026	97.82	-1,021	-136.11
Free Cash Flow Margin	14.22%	25.93%	-34.69%	2.15%	-25.93%	-3.52%
Free Cash Flow Per Share	135.60	281.18	-214.37	10.35	-108.08	-14.40
Cash Interest Paid	410.48	567.32	646.65	343.54	155.09	53.43
Cash Income Tax Paid	132.73	130.33	109.4	51.72	82.38	55.13
Levered Free Cash Flow	1,097	2,443	-1,777	79.68	-1,068	-221.64
Unlevered Free Cash Flow	1,301	2,710	-1,304	297.99	-940.03	-149.79
Change in Working Capital	578.81	1,893	-1,545	15.1	-507.22	-104.91

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