Khairpur 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	131.38	61.52	59.83	17.36	116.92	82.54
Depreciation & Amortization	289.7	269.84	249.67	224.63	170.92	115.25
Other Amortization	0.37	0.37	0.39	0.41	46.6	84.44
Loss (Gain) From Sale of Assets	-9.29	-9.29	-9.64	-	-5.85	-
Other Operating Activities	41.37	-47.67	67.14	127.05	164.27	9.71
Change in Accounts Receivable	-378.56	-585.95	12.21	44.6	-28.76	-
Change in Inventory	1,337	653.18	39.57	-808.65	-626.17	-
Change in Accounts Payable	-1,061	-308.26	-94.53	276.3	289.31	-
Change in Other Net Operating Assets	-295.01	-357.01	-115.74	-254.89	-79.55	-471.29
Operating Cash Flow	55.6	-323.29	208.9	-373.18	47.67	-179.35
Capital Expenditures	-257.1	-322.7	-124.6	-142.43	-207.8	-218.6
Sale of Property, Plant & Equipment	11.95	11.95	11.4	-	8.37	-
Sale (Purchase) of Intangibles	-	-	-	-	-2.73	-
Investment in Securities	39.65	61.95	-39.65	-22.3	-	-
Other Investing Activities	-3.88	-	-	-	-	-
Investing Cash Flow	-209.38	-248.8	-152.84	-164.73	-202.16	-218.6
Short-Term Debt Issued	-	798.09	165.5	419.29	315.18	481.28
Long-Term Debt Issued	-	-	22.57	-	-	-
Total Debt Issued	600.83	798.09	188.07	419.29	315.18	481.28
Long-Term Debt Repaid	-	-89.47	-188.18	-25.63	-72.83	-36.96
Total Debt Repaid	-268.46	-89.47	-188.18	-25.63	-72.83	-36.96
Net Debt Issued (Repaid)	332.38	708.62	-0.11	393.66	242.35	444.32
Other Financing Activities	-	-	-2.01	-4.02	-4.02	-4.02
Financing Cash Flow	332.38	708.62	-2.11	389.64	238.33	440.3
Net Cash Flow	178.59	136.52	53.95	-148.27	83.84	42.35
Free Cash Flow	-201.51	-645.99	84.31	-515.61	-160.13	-397.95
Free Cash Flow Margin	-1.86%	-5.80%	0.74%	-11.49%	-2.59%	-8.67%
Free Cash Flow Per Share	-12.59	-40.33	5.26	-32.19	-10.00	-24.84
Cash Interest Paid	493.63	555.28	478.12	310.34	206.31	183.89
Cash Income Tax Paid	155.44	188.94	186.28	75.92	11.52	99.84
Levered Free Cash Flow	-380.42	-643.16	146.28	-525.52	-8.85	-352.76
Unlevered Free Cash Flow	-119.72	-350.92	500.63	-268.98	148.22	-254.08
Change in Working Capital	-397.93	-598.06	-158.49	-742.63	-445.18	-471.29

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.