Sakrand Sugar Mills Cash Flow Statement

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

Millions PKR. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-16.95	-245.99	-156.07	-297.85	-359.51
Depreciation & Amortization	85.17	81.62	80.05	103.49	55.07
Other Amortization	0.33	0.5	0.75	0.99	0.73
Loss (Gain) From Sale of Assets	0.11	-0.16	-3.8	-1.78	0.01
Asset Writedown & Restructuring Costs	-	-	-	1.23	-
Provision & Write-off of Bad Debts	-	-	-	122.53	166.87
Other Operating Activities	26.75	48.07	59.64	-54.78	-16.66
Change in Accounts Receivable	-14.52	-3.57	52.82	2.51	10.82
Change in Inventory	-15.47	5.31	210.17	-220.8	47.54
Change in Accounts Payable	-37.52	292.99	-77.31	488.89	189.65
Change in Other Net Operating Assets	93.87	10.12	21.92	-67.41	-5.14
Operating Cash Flow	121.77	188.89	188.15	77.02	89.36
Operating Cash Flow Growth	-35.53%	0.39%	144.28%	-13.81%	-5.31%
Capital Expenditures	-82.16	-124.48	-196.53	-64.18	-94.12
Sale of Property, Plant & Equipment	0.12	0.52	4.89	0.09	0.05
Sale (Purchase) of Intangibles	-	-	-	-3	-
Other Investing Activities	-	-	-0.76	-	-
Investing Cash Flow	-82.04	-123.97	-192.41	-67.09	-93.83
Long-Term Debt Issued	-	-	0.19	0.12	-
Long-Term Debt Repaid	-70.97	-24.86	-14.2	-	-
Net Debt Issued (Repaid)	-70.97	-24.86	-14.01	0.12	-
Common Dividends Paid	-	-0.02	-	-0.04	-0
Other Financing Activities	-	-	-0	-	-
Financing Cash Flow	-70.97	-24.88	-14.01	0.08	-0
Miscellaneous Cash Flow Adjustments	0	-	-	-	-
Net Cash Flow	-31.24	40.04	-18.27	10.02	-4.47
Free Cash Flow	39.61	64.4	-8.39	12.84	-4.76
Free Cash Flow Growth	-38.49%	-	-	-	-
Free Cash Flow Margin	1.03%	1.93%	-0.32%	0.32%	-0.29%
Free Cash Flow Per Share	0.89	1.44	-0.19	0.29	-0.11
Cash Income Tax Paid	35.72	32.38	12.98	5.19	6.3
Levered Free Cash Flow	17.49	122.6	88.38	151.97	216.08
Unlevered Free Cash Flow	28.73	153.04	119.52	245.61	291.89
Change in Working Capital	26.36	304.85	207.59	203.19	242.86

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