KPUS Khairpur Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 1,180.36 +10.00%
Quarterly · Q4 FY2021 – Q3 FY2026
Khairpur Sugar Mills Limited (KPUS) quarterly cash flow statement
Operating activities generated Rs 335.6 mn of cash in Q3 FY2026 (Apr – Jun 2026), 929% of the starting profit. Capital expenditure was Rs 9.3 mn, leaving free cash flow of Rs 326.3 mn. Overall, cash decreased by Rs 30.3 mn.
| 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) | 265.6 | 36.1 | 17.8 | 161.4 | 50.2 | (38.9) | 207.9 | 46.6 | (61.7) | (69.2) | 180.9 | 208.2 | 28.0 | 11.5 | 52.7 | 21.2 | (148.1) | 50.7 | 118.6 | 198.2 | 27.2 |
| Depreciation & amortisation | 329.9 | 78.3 | 80.9 | 79.6 | 91.2 | 55.5 | 63.8 | 59.7 | 66.7 | 61.2 | 61.1 | 61.1 | 98.9 | 35.5 | 48.8 | 41.8 | 58.5 | 36.2 | 39.1 | 37.6 | 35.2 |
| Net cash from operating activities | (876.3) | 335.6 | (2,495.4) | 122.1 | 1,161.4 | (205.9) | (1,022.0) | (256.7) | 754.3 | 34.4 | (1,183.5) | 603.7 | 254.0 | (198.6) | 421.9 | (850.5) | 62.6 | 373.7 | (1,010.2) | 621.6 | 330.9 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (233.8) | (9.3) | (87.0) | (0.8) | (136.7) | (0.8) | (123.3) | (66.4) | (26.7) | (68.3) | (8.2) | (23.9) | (56.8) | (49.0) | (6.8) | (43.2) | (104.1) | (30.1) | (4.1) | (72.3) | (129.2) |
| Net cash from investing activities | (169.4) | 57.0 | (97.8) | 6.2 | (134.7) | 53.3 | (134.2) | (33.2) | (15.3) | (68.3) | (45.4) | (23.9) | (79.8) | (26.6) | (17.2) | (41.1) | (96.2) | (30.1) | (4.1) | (71.8) | (130.0) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 1,055.3 | (422.9) | 2,451.6 | (107.5) | (865.9) | 162.8 | 1,143.0 | 268.7 | (657.4) | (51.8) | 844.5 | (135.5) | (176.6) | 218.6 | (546.7) | 898.3 | 128.1 | (318.0) | 895.2 | (463.0) | (507.9) |
| Net cash from financing activities | 1,055.3 | (422.9) | 2,451.6 | (107.5) | (865.9) | 162.8 | 1,143.0 | 268.7 | (659.4) | (51.8) | 844.5 | (135.5) | (180.6) | 218.6 | (546.7) | 898.3 | 124.1 | (318.0) | 895.2 | (463.0) | (511.0) |
| Net change in cash | 9.7 | (30.3) | (141.6) | 20.8 | 160.8 | 10.2 | (13.3) | (21.2) | 79.6 | (85.6) | (384.3) | 444.3 | (6.4) | (6.6) | (142.0) | 6.8 | 90.5 | 25.6 | (119.1) | 86.8 | (310.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (1,110.1) | 326.3 | (2,582.4) | 121.4 | 1,024.7 | (206.8) | (1,145.4) | (323.1) | 727.6 | (33.9) | (1,191.6) | 579.8 | 197.1 | (247.6) | 415.1 | (893.7) | (41.5) | 343.6 | (1,014.3) | 549.3 | 201.6 |
| 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) | — | -91.4% | +246.1% | — | — | +15.0% | -77.6% | -320.0% | -701.0% | +243.0% | +883.2% | — | -77.3% | -55.5% | -89.3% | -645.5% | -0.0% | — | +94.0% | — |
| Depreciation & amortisation | +41.0% | +26.8% | +33.2% | +36.7% | -9.3% | +4.4% | -2.2% | -32.6% | +72.3% | +25.2% | +46.1% | +69.1% | -1.8% | +24.9% | +11.1% | +65.9% | +74.4% | +19.1% | +40.5% | +6.2% |
| Net cash from operating activities | — | — | — | +54.0% | -698.7% | — | -142.5% | +197.0% | — | -380.5% | — | +305.9% | -153.1% | — | -236.8% | -81.1% | -68.2% | — | — | -57.7% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +994.8% | -29.4% | -98.8% | +413.1% | -98.8% | +1,405.9% | +177.4% | -53.1% | +39.4% | +21.0% | -44.6% | -45.4% | +62.9% | +66.2% | -40.2% | -19.5% | +1,188.8% | -93.8% | +240.8% | +412.6% |
| Net cash from investing activities | +6.9% | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -359.8% | +114.5% | -140.0% | — | — | +35.3% | — | — | -123.7% | — | -115.1% | -237.8% | — | -161.1% | — | — | — | -31.2% | -187.8% | — |
| Net cash from financing activities | -359.8% | +114.5% | -140.0% | — | — | +35.3% | — | — | -123.7% | — | -115.1% | -245.5% | — | -161.1% | — | — | — | -31.2% | -187.8% | — |
| Net change in cash | -397.5% | — | — | +102.1% | — | — | -104.8% | — | — | — | +6,473.6% | -107.1% | -125.8% | — | -92.2% | — | -91.3% | — | -65.3% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | +40.8% | — | — | -155.7% | +269.1% | — | -387.0% | — | — | -172.0% | — | -262.7% | -120.6% | -70.7% | — | — | -73.4% |
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 | 36.1 | 17.8 | 161.4 | 50.2 | (38.9) | 207.9 | 46.6 | (61.7) | (69.2) | 180.9 | 208.2 | 28.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 149.8 | 248.9 | 143.7 | 280.4 | 128.8 | 169.0 | 174.9 | 235.3 | 170.0 | 164.8 | 203.5 | 280.4 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.1) | — | — | 23.4 | (21.0) | 21.0 | 0.0 | (35.3) | — | (0.0) | (0.0) | 2.5 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 65.5 | 174.1 | 64.1 | 175.1 | 94.3 | 84.2 | 115.1 | 213.6 | 106.6 | 105.9 | 142.4 | 179.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 78.3 | 80.9 | 79.6 | 91.2 | 55.5 | 63.8 | 59.7 | 66.7 | 61.2 | 61.1 | 61.1 | 98.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 78.3 | 80.8 | 79.5 | 91.2 | 55.5 | 63.8 | 59.7 | 66.4 | 61.1 | 61.1 | 61.1 | 98.8 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | 0.1 | 0.1 | — | 0.0 | 0.0 | 0.1 | 0.3 | 0.1 | — | 0.0 | 0.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 6.1 | (6.1) | — | (9.3) | — | — | — | (9.6) | 2.2 | (2.2) | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 21.4 | 82.6 | 23.3 | 182.4 | (65.4) | 15.2 | 56.8 | 65.9 | 6.8 | 21.5 | 92.1 | 10.9 |
| Interest Paid - Cash | 59.9 | 108.1 | 79.4 | 252.8 | 92.3 | 69.2 | 141.0 | 134.7 | 144.7 | 30.4 | 168.4 | 100.8 |
| Cash Flow from Operating Activities before Changes in Working Capital | 104.6 | 75.9 | 202.5 | (104.5) | 63.0 | 292.5 | 23.7 | (27.0) | (50.7) | 293.8 | 151.3 | 196.6 |
| Working Capital - Increase/(Decrease) - Cash Flow | 231.0 | (2,571.3) | (80.4) | 1,265.9 | (268.9) | (1,314.5) | (280.5) | 781.2 | 85.1 | (1,477.2) | 452.4 | 57.3 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 899.6 | (485.2) | 267.8 | (783.2) | (202.7) | 44.6 | (1.6) | (65.1) | 26.0 | (199.1) | 134.6 | (327.2) |
| Inventories - Decrease/(Increase) - Cash Flow | 656.1 | (3,909.5) | (97.6) | 1,928.3 | 1,348.4 | (1,842.1) | (781.4) | 1,468.8 | 1,541.2 | (1,809.3) | (1,161.1) | 35.2 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (1,324.8) | 1,823.4 | (250.6) | 120.8 | (1,414.5) | 483.0 | 502.5 | (622.5) | (1,482.0) | 531.2 | 1,478.8 | 349.3 |
| Net Cash Flow from Operating Activities | 335.6 | (2,495.4) | 122.1 | 1,161.4 | (205.9) | (1,022.0) | (256.7) | 754.3 | 34.4 | (1,183.5) | 603.7 | 254.0 |
| Capital Expenditures - Net - Cash Flow | (43.0) | 78.0 | 0.8 | 123.9 | (2.8) | 123.3 | 66.4 | 15.3 | 68.3 | 5.7 | 23.9 | 56.8 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (43.0) | 78.0 | 0.8 | 123.9 | (2.8) | 123.3 | 66.4 | 15.3 | 68.3 | 5.7 | 23.9 | 56.8 |
| Property, Plant & Equipment - Purchased - Cash Flow | 9.3 | 87.0 | 0.8 | 136.7 | 0.8 | 123.3 | 66.4 | 26.7 | 68.3 | 8.2 | 23.9 | 56.8 |
| Property, Plant & Equipment Sold - Cash Flow | 52.3 | 9.1 | — | 12.9 | 3.7 | — | — | 11.4 | — | 2.5 | — | — |
| Capital Expenditures - Total | 9.3 | 87.0 | 0.8 | 136.7 | 0.8 | 123.3 | 66.4 | 26.7 | 68.3 | 8.2 | 23.9 | 56.8 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 0.0 | — | — | 0.0 | 39.6 | 0.0 | 22.3 | 0.0 | 0.0 | (39.6) | — | (22.3) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 0.0 | — | — | 0.0 | 39.6 | 0.0 | 22.3 | 0.0 | 0.0 | (39.6) | — | (22.3) |
| Other Investing Cash Flow - Decrease/(Increase) | 14.0 | (19.9) | 7.0 | (10.8) | 10.8 | (10.8) | 10.8 | — | 0.0 | 0.0 | (0.0) | (0.7) |
| Net Cash Flow from Investing Activities | 57.0 | (97.8) | 6.2 | (134.7) | 53.3 | (134.2) | (33.2) | (15.3) | (68.3) | (45.4) | (23.9) | (79.8) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (422.9) | 2,451.6 | (107.5) | (865.9) | 162.8 | 1,143.0 | 268.7 | (657.4) | (51.8) | 844.5 | (135.5) | (176.6) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (408.6) | 2,219.1 | 74.2 | (786.5) | 238.4 | 1,127.8 | 218.4 | (678.3) | 55.0 | 875.3 | (86.6) | (173.7) |
| Debt - Issued - Short-Term - Cash Flow | 4,295.0 | 4,629.4 | 74.2 | — | — | — | — | — | — | — | — | — |
| Debt - Reduced - Short-Term - Cash Flow | 4,703.6 | 2,410.3 | — | — | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (14.3) | 232.5 | (181.7) | (79.4) | (75.6) | 15.2 | 50.3 | 20.8 | (106.7) | (30.8) | (48.9) | (2.9) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (71.8) | 94.9 | (3.4) | (10.1) | (3.6) | (2.8) | (2.7) | 28.5 | (2.7) | (1.7) | (1.5) | (2.9) |
| Debt - Issued - Long-Term - Cash Flow | 57.5 | 232.5 | — | — | — | 18.0 | 53.1 | 28.5 | — | — | — | — |
| Lease liabilities - Issued - Cash flow | — | 94.9 | — | — | — | — | — | 28.5 | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 71.8 | — | 181.7 | 79.4 | 75.6 | 2.8 | 2.7 | 7.6 | 106.7 | 30.8 | 48.9 | 2.9 |
| 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 | 71.8 | — | 3.4 | 10.1 | 3.6 | 2.8 | 2.7 | — | 2.7 | 1.7 | 1.5 | 2.9 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | 0.0 | — | — | — | (2.0) | — | — | — | (4.0) |
| Net Cash Flow from Financing Activities | (422.9) | 2,451.6 | (107.5) | (865.9) | 162.8 | 1,143.0 | 268.7 | (659.4) | (51.8) | 844.5 | (135.5) | (180.6) |
| Net Change in Cash - Total | (30.3) | (141.6) | 20.8 | 160.8 | 10.2 | (13.3) | (21.2) | 79.6 | (85.6) | (384.3) | 444.3 | (6.4) |
| Net Cash from Continuing Operations | (30.3) | (141.6) | 20.8 | 160.8 | 10.2 | (13.3) | (21.2) | 79.6 | (85.6) | (384.3) | 444.3 | (6.4) |
| Net Cash - Beginning Balance | 98.0 | 239.6 | 218.8 | 58.0 | 47.8 | 61.0 | 82.2 | 2.7 | 88.3 | 472.6 | 28.3 | 34.7 |
| Net Cash - Ending Balance | 67.6 | 98.0 | 239.6 | 218.8 | 58.0 | 47.8 | 61.0 | 82.2 | 2.7 | 88.3 | 472.6 | 28.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 21.4 | 82.6 | 23.3 | 182.4 | (65.4) | 15.2 | 56.8 | 65.9 | 6.8 | 21.5 | 92.1 | 10.9 |
| Interest Paid - Cash Flow - Supplemental | 59.9 | 108.1 | 79.4 | 252.8 | 92.3 | 69.2 | 141.0 | 134.7 | 144.7 | 30.4 | 168.4 | 100.8 |
| CF from Optg Activities before Change in WC & Int Payments | 164.5 | 184.1 | 281.9 | 148.3 | 155.3 | 361.7 | 164.7 | 107.7 | 94.0 | 324.2 | 319.7 | 297.5 |
| Depreciation, Depletion & Amortization - Cash Flow | 78.3 | 80.9 | 79.6 | 91.2 | 55.5 | 63.8 | 59.7 | 66.7 | 61.2 | 61.1 | 61.1 | 98.9 |
| Free Cash Flow to Equity | (44.3) | (121.8) | 13.9 | 171.7 | (40.3) | (2.4) | (54.4) | 81.6 | (85.6) | (344.7) | 444.3 | 20.5 |
| Free Cash Flow Net of Dividends | 326.3 | (2,582.4) | 121.4 | 1,024.7 | (206.8) | (1,145.4) | (323.1) | 727.6 | (33.9) | (1,191.6) | 579.8 | 197.1 |
| Free Cash Flow | 326.3 | (2,582.4) | 121.4 | 1,024.7 | (206.8) | (1,145.4) | (323.1) | 727.6 | (33.9) | (1,191.6) | 579.8 | 197.1 |
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.