Sanghar 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	182.14	142.69	-139.66	104.88	1.61	-29.83
Depreciation & Amortization	199.29	177.01	183.79	194.2	140.09	147.09
Loss (Gain) From Sale of Assets	-4.28	-4.28	-0.68	-1.19	-1.16	-3.95
Other Operating Activities	-19.52	-94.87	56.43	-37.93	41.94	-11.64
Change in Accounts Receivable	347.39	-99.79	-	4.83	111.49	-116.32
Change in Inventory	72.86	988	-513.77	262.63	-493.88	-532.79
Change in Accounts Payable	-1,108	-279.58	-554.79	353.59	449.94	283.39
Change in Other Net Operating Assets	58.74	105.33	31.35	-48.94	-9.33	5.84
Operating Cash Flow	-271.5	934.51	-937.35	832.08	240.7	-258.2
Operating Cash Flow Growth	-	-	-	245.70%	-	-
Capital Expenditures	-42.61	-54.6	-56.95	-39.16	-28.74	-50.99
Sale of Property, Plant & Equipment	5.91	5.91	0.7	1.42	6.19	4.97
Investing Cash Flow	-36.7	-48.7	-56.25	-37.73	-22.55	-46.01
Short-Term Debt Issued	-	-	685	-	-	-
Long-Term Debt Issued	-	5.27	184.74	-	-	-
Total Debt Issued	661.41	5.27	869.74	-	-	-
Short-Term Debt Repaid	-	-696.67	-	-559.86	-	-
Long-Term Debt Repaid	-	-37.83	-19.25	-90.86	-186.1	-92.18
Total Debt Repaid	-747.15	-734.5	-19.25	-650.72	-186.1	-92.18
Net Debt Issued (Repaid)	-85.74	-729.23	850.49	-650.72	-186.1	-92.18
Common Dividends Paid	-	-	-0.97	-	-	-0.02
Financing Cash Flow	-85.74	-729.23	849.52	-650.72	-186.1	-92.2
Net Cash Flow	-393.94	156.58	-144.07	143.63	32.05	-396.41
Free Cash Flow	-314.11	879.91	-994.29	792.92	211.96	-309.19
Free Cash Flow Growth	-	-	-	274.09%	-	-
Free Cash Flow Margin	-5.53%	13.06%	-18.36%	20.22%	5.47%	-10.81%
Free Cash Flow Per Share	-26.29	73.66	-83.23	66.38	17.74	-25.88
Cash Interest Paid	141.62	208.9	200.58	176.96	110.72	115.52
Cash Income Tax Paid	155.69	160.21	81.2	60.14	64	38.04
Levered Free Cash Flow	-328.33	884.54	-939.71	785.68	195.52	-379.11
Unlevered Free Cash Flow	-241.15	982.23	-784.14	879.21	264.15	-310.42
Change in Working Capital	-629.13	713.96	-1,037	572.12	58.21	-359.87

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