JSML Jauharabad Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 48.74 -0.02%
Quarterly · Q4 FY2021 – Q3 FY2026
Jauharabad Sugar Mills Limited (JSML) quarterly cash flow statement
Operating activities generated Rs 2.6 bn of cash in Q3 FY2026 (Apr – Jun 2026), up 12.8% on Q3 FY2025. Capital expenditure was Rs 1.1 mn, leaving free cash flow of Rs 2.6 bn. Overall, cash increased by Rs 2.6 bn.
| Rs mn | TTM to Jun 2026 | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 | Q3 FY2024 Apr – Jun 2024 | Q2 FY2024 Jan – Mar 2024 | Q1 FY2024 Oct – Dec 2023 | Q4 FY2023 Jul – Sep 2023 | Q3 FY2023 Apr – Jun 2023 | Q2 FY2023 Jan – Mar 2023 | Q1 FY2023 Oct – Dec 2022 | Q4 FY2022 Jul – Sep 2022 | Q3 FY2022 Apr – Jun 2022 | Q2 FY2022 Jan – Mar 2022 | Q1 FY2022 Oct – Dec 2021 | Q4 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 306.6 | (101.2) | 195.9 | 105.7 | 106.3 | 130.7 | 153.8 | 65.9 | (126.0) | (97.5) | 97.4 | 92.7 | 128.7 | 67.5 | 17.7 | 52.3 | 175.8 | 34.9 | 28.4 | 31.9 | 92.9 |
| Depreciation & amortisation | 348.9 | 88.1 | 91.2 | 85.0 | 84.5 | 87.2 | 80.4 | 80.4 | 77.5 | 79.1 | 74.2 | 77.6 | 72.7 | 81.3 | 75.7 | 72.4 | 34.5 | 41.0 | 34.2 | 33.7 | 33.9 |
| Net cash from operating activities | (1,786.4) | 2,616.0 | (5,629.0) | (880.7) | 2,107.3 | 2,318.6 | (4,028.3) | 58.0 | 3,623.0 | 667.5 | (5,020.5) | (262.9) | 2,469.3 | 1,066.4 | (2,242.5) | (650.8) | 2,176.9 | 166.2 | (2,415.7) | (627.3) | 2,549.4 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (278.6) | (1.1) | (101.7) | (77.4) | (98.3) | (48.6) | (98.2) | (75.1) | (458.6) | (42.7) | (119.6) | (147.7) | (56.6) | (8.5) | (347.6) | (192.7) | (130.1) | (18.7) | (128.6) | (70.3) | (96.1) |
| Net cash from investing activities | (247.2) | (1.1) | (101.3) | (77.2) | (67.5) | (40.0) | (87.5) | (75.1) | (408.4) | (38.3) | (170.6) | (147.7) | (56.6) | (8.1) | (347.8) | (190.7) | (126.0) | (18.7) | (128.5) | (70.3) | (92.5) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | — | — | — | 0.0 | (0.0) | — | (0.2) | 0.0 | (34.0) | — | (34.1) | — | (34.4) | — | (34.1) | — | — | — | (34.1) |
| Borrowings raised / (repaid) | (159.2) | 28.8 | (103.9) | (77.0) | (7.1) | (70.3) | (0.2) | (0.2) | 509.0 | (0.2) | (1.3) | (0.3) | (35.6) | (18.4) | 15.4 | (9.8) | 129.0 | (23.6) | (3.1) | (24.0) | (11.3) |
| Net cash from financing activities | (159.2) | 28.8 | (103.9) | (77.0) | (7.1) | (70.3) | (0.2) | (0.2) | 508.9 | (0.2) | (35.3) | (0.3) | (69.8) | (18.4) | (19.0) | (9.8) | 94.9 | (23.6) | (3.1) | (24.0) | (45.5) |
| Net change in cash | (2,192.9) | 2,643.7 | (5,834.3) | (1,034.9) | 2,032.6 | 2,208.3 | (4,116.0) | (17.4) | 3,723.5 | 629.0 | (5,226.4) | (411.0) | 2,343.0 | 1,039.9 | (2,609.3) | (851.3) | 2,145.7 | 124.0 | (2,547.3) | (721.6) | 2,411.5 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (2,065.0) | 2,614.9 | (5,730.7) | (958.1) | 2,008.9 | 2,270.0 | (4,126.4) | (17.2) | 3,164.5 | 624.8 | (5,140.1) | (410.6) | 2,412.7 | 1,057.9 | (2,590.1) | (843.5) | 2,046.8 | 147.5 | (2,544.3) | (697.6) | 2,453.3 |
| Rs mn | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 | Q3 FY2024 Apr – Jun 2024 | Q2 FY2024 Jan – Mar 2024 | Q1 FY2024 Oct – Dec 2023 | Q4 FY2023 Jul – Sep 2023 | Q3 FY2023 Apr – Jun 2023 | Q2 FY2023 Jan – Mar 2023 | Q1 FY2023 Oct – Dec 2022 | Q4 FY2022 Jul – Sep 2022 | Q3 FY2022 Apr – Jun 2022 | Q2 FY2022 Jan – Mar 2022 | Q1 FY2022 Oct – Dec 2021 | Q4 FY2021 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -177.5% | +27.4% | +60.4% | — | — | +57.8% | -28.9% | -197.9% | -244.4% | +449.3% | +77.2% | -26.8% | +93.8% | -37.5% | +64.2% | +89.4% | +34.3% | -36.8% | +589.5% | -48.7% |
| Depreciation & amortisation | +1.0% | +13.5% | +5.7% | +9.0% | +10.3% | +8.3% | +3.6% | +6.7% | -2.7% | -2.0% | +7.2% | +111.0% | +98.4% | +121.2% | +114.6% | +1.7% | +21.0% | -0.3% | +0.1% | +37.7% |
| Net cash from operating activities | +12.8% | — | -1,618.9% | -41.8% | +247.4% | — | — | +46.7% | -37.4% | — | — | +13.4% | +541.6% | — | — | -14.6% | -86.8% | — | — | -5.1% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -97.6% | +3.6% | +3.0% | -78.6% | +14.0% | -17.9% | -49.1% | +710.1% | +399.8% | -65.6% | -23.3% | -56.5% | -54.3% | +170.4% | +174.0% | +35.4% | +294.2% | +369.4% | +546.9% | +1,510.0% |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | -758.8% |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | -100.0% | — | -99.5% | — | -1.2% | — | 0.0% | — | — | — | 0.0% | — | — | — | -0.0% |
| Borrowings raised / (repaid) | — | — | — | -101.4% | — | — | — | — | — | -108.6% | — | -127.6% | — | — | — | — | -204.9% | — | — | -121.4% |
| Net cash from financing activities | — | — | — | -101.4% | — | — | — | — | — | — | — | -173.5% | — | — | — | — | -204.9% | — | — | -342.1% |
| Net change in cash | +19.7% | — | — | -45.4% | +251.1% | — | — | +58.9% | -39.5% | — | — | +9.2% | +738.9% | — | — | -11.0% | -90.3% | — | — | -11.3% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | +15.2% | — | — | -36.5% | +263.3% | — | — | +31.2% | -40.9% | — | — | +17.9% | +617.0% | — | — | -16.6% | -88.3% | — | — | -8.4% |
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 48
| Rs mn | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 | Q3 FY2024 Apr – Jun 2024 | Q2 FY2024 Jan – Mar 2024 | Q1 FY2024 Oct – Dec 2023 | Q4 FY2023 Jul – Sep 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (101.2) | 195.9 | 105.7 | 106.3 | 130.7 | 153.8 | 65.9 | (126.0) | (97.5) | 97.4 | 92.7 | 128.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 281.7 | 306.2 | 158.1 | 286.0 | 304.5 | 326.7 | 138.1 | 293.1 | 422.4 | 399.6 | 135.6 | 187.6 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (13.4) | (15.2) | 5.3 | 72.5 | 6.8 | 9.3 | 0.9 | 5.2 | (5.1) | (8.8) | 4.8 | 26.9 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 207.0 | 230.2 | 68.0 | 134.9 | 219.0 | 239.1 | 56.8 | 210.5 | 351.3 | 334.1 | 53.2 | 88.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 88.1 | 91.2 | 85.0 | 84.5 | 87.2 | 80.4 | 80.4 | 77.5 | 79.1 | 74.2 | 77.6 | 72.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 88.1 | 91.2 | 85.0 | 84.5 | 87.2 | 80.4 | 80.4 | 77.5 | 79.1 | 74.2 | 77.6 | 72.7 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | (0.0) | (0.1) | (6.0) | (8.6) | (2.1) | — | (0.1) | (2.8) | 0.0 | 0.0 | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 121.1 | 14.1 | 26.9 | 67.0 | 45.4 | 38.7 | 11.9 | 61.3 | 13.4 | 42.7 | 45.9 | 33.6 |
| Interest Paid - Cash | 335.5 | 84.9 | 102.2 | 227.5 | 183.6 | 115.2 | 138.2 | 410.2 | 316.8 | 80.3 | 121.5 | 243.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | (276.1) | 403.1 | 134.7 | 97.7 | 206.2 | 326.6 | 53.8 | (304.4) | (5.4) | 374.0 | 60.9 | 39.6 |
| Working Capital - Increase/(Decrease) - Cash Flow | 2,892.2 | (6,032.1) | (1,015.4) | 2,009.5 | 2,112.4 | (4,354.8) | 4.2 | 3,927.5 | 672.9 | (5,394.4) | (323.8) | 2,429.8 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 1,129.4 | (1,209.6) | 192.3 | 227.0 | 301.8 | (1,208.7) | (628.6) | 169.0 | 327.5 | (485.8) | (84.5) | 517.6 |
| Inventories - Decrease/(Increase) - Cash Flow | 1,630.8 | (4,750.6) | (1,182.5) | 1,847.4 | 2,005.2 | (2,977.3) | 884.0 | 3,099.5 | 391.1 | (4,393.6) | (370.3) | 1,607.2 |
| Other Assets - Decrease/(Increase) - Cash Flow | 119.8 | (213.3) | (4.7) | (6.2) | 10.2 | (29.8) | 15.2 | (65.8) | 5.2 | (80.8) | 69.4 | (74.7) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 12.2 | 141.4 | (20.5) | (58.6) | (204.7) | (139.0) | (266.5) | 724.7 | (50.9) | (434.2) | 61.7 | 380.0 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | (0.0) | — | — | — | 0.2 | — | — | — | (0.2) |
| Net Cash Flow from Operating Activities | 2,616.0 | (5,629.0) | (880.7) | 2,107.3 | 2,318.6 | (4,028.3) | 58.0 | 3,623.0 | 667.5 | (5,020.5) | (262.9) | 2,469.3 |
| Capital Expenditures - Net - Cash Flow | 1.1 | 101.3 | 77.2 | 67.5 | 40.0 | 87.5 | 75.1 | 458.4 | 37.1 | 119.6 | 147.7 | 56.6 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 1.1 | 101.3 | 77.2 | 67.5 | 40.0 | 87.5 | 75.1 | 458.4 | 37.1 | 119.6 | 147.7 | 56.6 |
| Property, Plant & Equipment - Purchased - Cash Flow | 1.1 | 101.7 | 77.4 | 98.3 | 48.6 | 98.2 | 75.1 | 458.6 | 42.7 | 119.6 | 147.7 | 56.6 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.4 | 0.2 | 30.8 | 8.6 | 10.6 | — | 0.1 | 5.6 | 0.0 | 0.0 | — |
| Capital Expenditures - Total | 1.1 | 101.7 | 77.4 | 98.3 | 48.6 | 98.2 | 75.1 | 458.6 | 42.7 | 119.6 | 147.7 | 56.6 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | 0.0 | 0.0 | 0.0 | — | 50.0 | (1.2) | (51.0) | — | 0.0 |
| Net Cash Flow from Investing Activities | (1.1) | (101.3) | (77.2) | (67.5) | (40.0) | (87.5) | (75.1) | (408.4) | (38.3) | (170.6) | (147.7) | (56.6) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | 0.0 | 0.0 | — | 0.2 | 0.0 | 34.0 | — | 34.1 |
| Dividends - Common - Cash Paid | — | — | — | — | 0.0 | 0.0 | — | 0.2 | 0.0 | 34.0 | — | 34.1 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 28.8 | (103.9) | (77.0) | (7.1) | (70.3) | (0.2) | (0.2) | 509.0 | (0.2) | (1.3) | (0.3) | (35.6) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 163.7 | (90.5) | (73.2) | — | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (134.9) | (13.5) | (3.8) | (7.1) | (70.3) | (0.2) | (0.2) | 509.0 | (0.2) | (1.3) | (0.3) | (35.6) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (6.2) | (13.5) | (3.8) | (11.0) | (28.2) | (0.2) | (0.2) | (0.2) | (0.2) | (1.3) | (0.3) | (2.9) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | 3.9 | — | — | — | 509.2 | — | — | — | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | 134.9 | 13.5 | 3.8 | 11.0 | 70.3 | 0.2 | 0.2 | 0.2 | 0.2 | 1.3 | 0.3 | 35.6 |
| 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 | 6.2 | 13.5 | 3.8 | 11.0 | 28.2 | 0.2 | 0.2 | 0.2 | 0.2 | 1.3 | 0.3 | 2.9 |
| Other Financing Cash Flow - Increase/(Decrease) | (0.0) | — | — | 0.0 | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 28.8 | (103.9) | (77.0) | (7.1) | (70.3) | (0.2) | (0.2) | 508.9 | (0.2) | (35.3) | (0.3) | (69.8) |
| Non-Classified Cash Flows | — | — | — | (0.0) | — | — | — | — | — | — | — | — |
| Net Change in Cash - Total | 2,643.7 | (5,834.3) | (1,034.9) | 2,032.6 | 2,208.3 | (4,116.0) | (17.4) | 3,723.5 | 629.0 | (5,226.4) | (411.0) | 2,343.0 |
| Net Cash from Continuing Operations | 2,643.7 | (5,834.3) | (1,034.9) | 2,032.6 | 2,208.3 | (4,116.0) | (17.4) | 3,723.5 | 629.0 | (5,226.4) | (411.0) | 2,343.0 |
| Net Cash - Beginning Balance | (9,227.6) | (3,393.3) | (2,358.4) | (4,391.0) | (6,599.3) | (2,483.3) | (2,465.9) | (6,189.4) | (6,818.4) | (1,592.0) | (1,181.1) | (3,524.0) |
| Net Cash - Ending Balance | (6,583.9) | (9,227.6) | (3,393.3) | (2,358.4) | (4,391.0) | (6,599.3) | (2,483.3) | (2,465.9) | (6,189.4) | (6,818.4) | (1,592.0) | (1,181.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 121.1 | 14.1 | 26.9 | 67.0 | 45.4 | 38.7 | 11.9 | 61.3 | 13.4 | 42.7 | 45.9 | 33.6 |
| Interest Paid - Cash Flow - Supplemental | 335.5 | 84.9 | 102.2 | 227.5 | 183.6 | 115.2 | 138.2 | 410.2 | 316.8 | 80.3 | 121.5 | 243.0 |
| CF from Optg Activities before Change in WC & Int Payments | 59.3 | 488.0 | 236.9 | 325.2 | 389.7 | 441.8 | 192.1 | 105.8 | 311.5 | 454.3 | 182.4 | 282.6 |
| Depreciation, Depletion & Amortization - Cash Flow | 88.1 | 91.2 | 85.0 | 84.5 | 87.2 | 80.4 | 80.4 | 77.5 | 79.1 | 74.2 | 77.6 | 72.7 |
| Free Cash Flow to Equity | 2,643.7 | (5,834.3) | (1,034.9) | 2,032.6 | 2,208.3 | (4,116.0) | (17.4) | 3,673.7 | 630.2 | (5,141.4) | (411.0) | 2,377.1 |
| Free Cash Flow Net of Dividends | 2,614.9 | (5,730.7) | (958.1) | 2,008.9 | 2,270.0 | (4,126.4) | (17.2) | 3,164.3 | 624.8 | (5,174.1) | (410.6) | 2,378.6 |
| Free Cash Flow | 2,614.9 | (5,730.7) | (958.1) | 2,008.9 | 2,270.0 | (4,126.4) | (17.2) | 3,164.5 | 624.8 | (5,140.1) | (410.6) | 2,412.7 |
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.