Sakrand 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	-97.21	-16.95	-245.99	-156.07	-297.85	-359.51
Depreciation & Amortization	85.68	85.17	81.62	80.05	103.49	55.07
Other Amortization	0.31	0.33	0.5	0.75	0.99	0.73
Loss (Gain) From Sale of Assets	0.97	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	18.82	26.75	48.07	59.64	-54.78	-16.66
Change in Accounts Receivable	24.87	-14.52	-3.57	52.82	2.51	10.82
Change in Inventory	-159.06	-15.47	5.31	210.17	-220.8	47.54
Change in Accounts Payable	231.58	-37.52	292.99	-77.31	488.89	189.65
Change in Other Net Operating Assets	60.74	93.87	10.12	21.92	-67.41	-5.14
Operating Cash Flow	166.69	121.77	188.89	188.15	77.02	89.36
Operating Cash Flow Growth	8422.14%	-35.53%	0.39%	144.28%	-13.81%	-5.31%
Capital Expenditures	-66.31	-82.16	-124.48	-196.53	-64.18	-94.12
Sale of Property, Plant & Equipment	0.13	0.12	0.52	4.89	0.09	0.05
Sale (Purchase) of Intangibles	-	-	-	-	-3	-
Investment in Securities	6.2	-	-	-	-	-
Other Investing Activities	-0	-	-	-0.76	-	-
Investing Cash Flow	-59.99	-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)	-60.77	-70.97	-24.86	-14.01	0.12	-
Common Dividends Paid	-	-	-0.02	-	-0.04	-0
Other Financing Activities	0.02	-	-	-0	-	-
Financing Cash Flow	-60.75	-70.97	-24.88	-14.01	0.08	-0
Miscellaneous Cash Flow Adjustments	0	0	-	-	-	-
Net Cash Flow	45.95	-31.24	40.04	-18.27	10.02	-4.47
Free Cash Flow	100.38	39.61	64.4	-8.39	12.84	-4.76
Free Cash Flow Growth	-	-38.49%	-	-	-	-
Free Cash Flow Margin	3.61%	1.03%	1.93%	-0.32%	0.32%	-0.29%
Free Cash Flow Per Share	2.24	0.89	1.44	-0.19	0.29	-0.11
Cash Income Tax Paid	21.86	35.72	32.38	12.98	5.19	6.3
Levered Free Cash Flow	45.14	17.49	122.6	88.38	151.97	216.08
Unlevered Free Cash Flow	48.29	28.73	153.04	119.52	245.61	291.89
Change in Working Capital	158.13	26.36	304.85	207.59	203.19	242.86

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