ASC Al Shaheer Corporation Limited
Latest results: FY2025 · Jun 2025 Q3 FY2026 · Jan – Mar 2026
Last close · 16 Oct 2026
Rs 7.95 -1.24%
Quarterly · Q4 FY2021 – Q3 FY2026
Al Shaheer Corporation Limited (ASC) quarterly cash flow statement
Operating activities generated Rs 60.0 mn of cash in Q3 FY2026 (Jan – Mar 2026), down 75.9% on Q3 FY2025. Capital expenditure was Rs 0, leaving free cash flow of Rs 60.0 mn. Overall, cash increased by Rs 11.1 mn.
| Rs mn | TTM to Mar 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 | Q4 FY2021 Apr – Jun 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (310.3) | (60.3) | 148.0 | (200.7) | (197.2) | (192.4) | (107.7) | (108.8) | (2,626.1) | (874.1) | (2,304.8) | (890.2) | (1,649.7) | 363.3 | (293.1) | 145.7 | (113.7) | (97.6) | (157.1) | 140.8 | 0.8 |
| Depreciation & amortisation | 326.4 | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 186.7 | 169.5 | 69.9 | 100.9 | 114.2 | 102.8 | 107.3 | 103.0 | 56.2 | 191.0 | 125.7 | 53.5 | 30.0 |
| Net cash from operating activities | 114.2 | 60.0 | (55.9) | 59.0 | 51.1 | 249.2 | 19.2 | 27.3 | (56.2) | 35.7 | (73.7) | 19.6 | (0.0) | (506.6) | (178.0) | (133.9) | (109.1) | 12.4 | (319.9) | (101.3) | (101.0) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | 0.0 | — | (10.5) | (33.1) | (250.5) | (1.2) | (7.4) | (11.3) | (9.9) | — | (7.5) | — | (36.5) | (11.3) | (21.4) | — | (62.5) | (121.8) | (128.7) | (316.8) |
| Net cash from investing activities | (33.1) | 0.0 | 10.5 | (10.5) | (33.1) | (220.7) | (1.2) | (7.4) | 2.2 | (9.9) | 13.4 | (7.5) | 5.5 | (36.5) | (11.3) | (21.4) | 22.5 | (62.5) | (77.1) | (124.2) | (314.4) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (62.0) | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | (25.2) | (0.3) | (16.3) | (27.7) | (96.3) | 193.3 | 155.0 | 62.8 | 63.1 | 292.6 | 271.9 | 183.6 |
| Net cash from financing activities | (62.0) | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | (25.2) | (0.3) | (16.3) | (25.4) | 424.1 | 388.4 | 153.1 | 17.3 | 111.1 | 292.6 | 271.9 | 295.7 |
| Net change in cash | 19.1 | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) | 0.6 | (60.7) | (4.2) | (19.9) | (119.0) | 199.1 | (2.2) | (69.2) | 61.0 | (104.5) | 46.4 | (119.7) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | 60.0 | — | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) | 25.8 | — | 12.1 | — | (543.1) | (189.3) | (155.3) | — | (50.1) | (441.7) | (230.0) | (417.8) |
| Rs mn | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 | Q4 FY2021 Apr – Jun 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | — | — | — | — | — | -340.6% | — | -711.0% | — | — | — | +3.5% | -13,720.6% | -440.4% | — | +40.9% | -98.4% |
| Depreciation & amortisation | -58.3% | -12.1% | -10.7% | -24.1% | -16.4% | +1.4% | -29.7% | +63.4% | +64.8% | -34.8% | -2.1% | +103.1% | -46.2% | -14.6% | +92.6% | +87.3% | +502.7% | +301.2% | +63.4% | -8.2% |
| Net cash from operating activities | -75.9% | -390.5% | +116.0% | — | +598.5% | — | +39.4% | — | — | — | — | — | -4,200.8% | — | — | — | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -100.0% | — | +43.0% | +193.2% | +2,442.0% | — | -1.6% | — | -73.0% | — | -65.1% | — | -41.5% | -90.7% | -83.4% | — | -79.3% | +452.1% | +8,443.7% | +2,765.5% |
| Net cash from investing activities | — | — | — | -1,617.3% | — | -109.1% | — | -60.5% | — | — | — | -75.5% | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | — | — | -100.2% | -110.5% | -144.1% | -252.8% | -33.9% | -43.0% | -65.8% | — | — | +405.4% | +1,042.9% |
| Net cash from financing activities | — | — | — | — | — | — | — | — | -105.9% | -100.1% | -110.6% | -246.7% | +281.9% | +32.8% | -43.7% | -94.1% | -80.3% | +579.4% | +405.4% | +1,971.0% |
| Net change in cash | — | -37.8% | — | — | -187.9% | — | — | — | — | -130.5% | — | — | -295.2% | — | -104.7% | — | -67.1% | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | +142.9% | — | -105.3% | — | +64.8% | — | — | — | — | — | — | — | — | — | — | — | — | — |
Change against the same quarter a year earlier; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. TTM = the latest four quarters added together. Updated 16 Oct 2026.
All reported line items 53
| Rs mn | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (60.3) | 148.0 | (200.7) | (197.2) | (192.4) | (107.7) | (108.8) | (2,626.1) | (874.1) | (2,304.8) | (890.2) | (1,649.7) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 65.9 | 62.3 | 140.9 | 141.8 | 131.1 | 70.9 | 70.9 | 1,797.5 | 777.1 | 46.2 | 740.6 | 1,426.1 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | (0.0) | 0.0 | 0.0 | (0.0) | — | — | 1,525.0 | 460.2 | 19.5 | 492.0 | 1,142.9 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 6.8 | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | 0.0 | (67.2) | 147.7 | (67.2) | 147.7 | 157.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 342.5 | 169.2 | 96.7 | 100.9 | 114.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 182.2 | 165.0 | 67.7 | 98.7 | 111.3 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 4.4 | 4.4 | 2.2 | 2.2 | 2.9 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 155.9 | (0.3) | 26.7 | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | 0.0 | (10.7) | — | — | (2.8) | 0.0 | (2.7) | — | 11.9 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 7.4 | — | 0.0 | — | — | — | 0.0 | 0.9 | 4.9 | (4.9) | 4.9 | 7.7 |
| Interest Paid - Cash | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | — | 0.0 | 202.0 | 96.3 | 147.8 | 61.1 | 45.6 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | 0.0 | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (1.9) | 132.7 | (59.8) | (55.5) | (61.3) | (36.8) | (37.9) | (1,031.5) | (198.2) | (2,401.6) | (215.6) | (276.9) |
| Working Capital - Increase/(Decrease) - Cash Flow | 61.9 | (188.6) | 118.8 | 106.6 | 310.5 | 56.0 | 65.2 | 975.2 | 233.9 | 2,327.8 | 235.2 | 276.9 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (266.0) | 1,387.9 | (253.1) | (1,146.0) | (4.0) | (2.1) | (10.2) | 1,355.4 | 3.3 | 2,755.5 | 26.7 | 81.4 |
| Inventories - Decrease/(Increase) - Cash Flow | (73.5) | 166.4 | (166.4) | 0.0 | 0.0 | 0.0 | 0.0 | 242.2 | 20.4 | 242.2 | 20.4 | 64.1 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | 13.2 | 0.1 | 13.0 | 0.1 | 3.0 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 401.4 | (1,742.9) | 538.3 | 1,252.6 | 314.5 | 58.1 | 75.4 | (521.8) | 96.3 | (690.2) | 74.1 | 128.4 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — | — | 0.0 | (113.9) | 113.9 | 7.3 | 113.9 | — |
| Net Cash Flow from Operating Activities | 60.0 | (55.9) | 59.0 | 51.1 | 249.2 | 19.2 | 27.3 | (56.2) | 35.7 | (73.7) | 19.6 | (0.0) |
| Capital Expenditures - Net - Cash Flow | 0.0 | (10.5) | 10.5 | 33.1 | 220.7 | 1.2 | 7.4 | (2.2) | 9.9 | (13.4) | 7.5 | (5.5) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | (10.5) | 10.5 | 33.1 | 220.7 | 1.2 | 7.4 | (2.2) | 9.9 | (13.4) | 7.5 | (5.5) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | — | 10.5 | 33.1 | 250.5 | 1.2 | 7.4 | 11.3 | 9.9 | — | 7.5 | — |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 10.5 | — | 0.0 | 29.9 | 0.0 | 0.0 | 13.5 | 0.0 | 13.4 | — | 5.5 |
| Capital Expenditures - Total | 0.0 | — | 10.5 | 33.1 | 250.5 | 1.2 | 7.4 | 11.3 | 9.9 | — | 7.5 | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | (0.0) | 0.0 | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | 0.0 | 10.5 | (10.5) | (33.1) | (220.7) | (1.2) | (7.4) | 2.2 | (9.9) | 13.4 | (7.5) | 5.5 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | (0.1) |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | (0.1) |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | (0.1) |
| Stock - Common - Repurchased/Retired - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 716.1 |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | — | — | — | — | — | 716.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | (25.2) | (0.3) | (16.3) | (27.7) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (24.5) | 30.9 | (30.9) | 120.7 | — | — | — | 0.0 | (0.3) | 0.0 | (0.3) | 11.2 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (24.4) | 17.5 | (17.5) | (133.9) | (29.1) | (13.2) | (20.0) | (12.1) | (24.9) | (0.3) | (16.0) | (39.0) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | — | — | — | — | — | 10.1 | (10.1) | 10.1 | (10.1) | (34.9) |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | — | — | 16.0 | 39.0 |
| Lease liabilities - Reduced - Cash flow represents cash outflow due to the repayment of lease liability/debt of the company. It includes finance leases, capitalized lease, and hire-purchase agreement. Applicable to all industries. If Lease liability issue | — | — | — | — | — | — | — | — | — | — | 10.1 | 34.9 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | — | — | — | — | 2.4 |
| Net Cash Flow from Financing Activities | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | (25.2) | (0.3) | (16.3) | (25.4) |
| Net Change in Cash - Total | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) | 0.6 | (60.7) | (4.2) | (19.9) |
| Net Cash from Continuing Operations | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) | 0.6 | (60.7) | (4.2) | (19.9) |
| Net Cash - Beginning Balance | 8.1 | 5.1 | 5.0 | 0.2 | 5.6 | 0.7 | 0.7 | 66.9 | 5.6 | 62.1 | 66.6 | 86.5 |
| Net Cash - Ending Balance | 19.2 | 8.1 | 5.1 | 5.0 | 5.0 | 5.5 | 0.7 | 0.7 | 6.2 | 1.4 | 62.4 | 66.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 7.4 | — | 0.0 | — | — | — | 0.0 | 0.9 | 4.9 | (4.9) | 4.9 | 7.7 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | — | 0.0 | 202.0 | 96.3 | 147.8 | 61.1 | 45.6 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | 0.0 | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (1.9) | 210.3 | (59.8) | (55.5) | (61.3) | (36.8) | (37.9) | (829.5) | (101.9) | (2,253.7) | (154.5) | (231.3) |
| Common Stock Buyback - Net | — | — | — | — | — | — | — | — | — | — | — | 0.1 |
| Depreciation, Depletion & Amortization - Cash Flow | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 186.7 | 169.5 | 69.9 | 100.9 | 114.2 |
| Free Cash Flow to Equity | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) | 0.6 | (60.7) | (4.2) | (22.2) |
| Free Cash Flow Net of Dividends | 60.0 | (55.9) | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) | 25.8 | — | 12.1 | (0.0) |
| Free Cash Flow | 60.0 | (55.9) | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) | 25.8 | — | 12.1 | (0.0) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 12 periods; the table above goes back further.