SASML Sindh Abadgars Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 300.00 0.00%
Quarterly · Q4 FY2021 – Q3 FY2026
Sindh Abadgars Sugar Mills Limited (SASML) quarterly cash flow statement
Operating activities generated Rs 1.0 bn of cash in Q3 FY2026 (Apr – Jun 2026), down 53.1% on Q3 FY2025. Capital expenditure was Rs 7.8 mn, leaving free cash flow of Rs 1.0 bn. Dividends paid to shareholders came to Rs 1,912. Overall, cash increased by Rs 167.3 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) | (109.6) | (168.7) | 86.0 | (66.8) | 39.9 | 44.8 | 173.9 | (33.8) | (285.9) | (255.4) | (14.1) | 139.9 | 559.0 | (26.3) | 123.6 | (47.3) | (96.0) | (79.4) | 76.6 | 85.3 | 23.8 |
| Depreciation & amortisation | 241.3 | 58.9 | 58.2 | 58.5 | 65.7 | 60.5 | 60.7 | 60.7 | 40.1 | 39.8 | 39.4 | 38.9 | 41.5 | 41.3 | 41.1 | 41.4 | 44.4 | 43.9 | 43.4 | 44.3 | 30.8 |
| Net cash from operating activities | (1,295.1) | 1,033.9 | (4,233.8) | 651.3 | 1,253.5 | 2,204.3 | (3,603.1) | 823.0 | 2,428.7 | 413.2 | (2,457.7) | (1,564.9) | 2,851.9 | 143.2 | (2,111.4) | 284.2 | 1,915.2 | 370.4 | (2,776.2) | 622.5 | 1,371.3 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (82.5) | (7.8) | (25.2) | (6.0) | (43.5) | (11.6) | (17.7) | (2.3) | (72.0) | (1.1) | (16.2) | (6.2) | (55.9) | (0.7) | (11.4) | (4.6) | (27.8) | (0.1) | (4.9) | — | (105.7) |
| Net cash from investing activities | (249.9) | (16.6) | (137.9) | (48.6) | (46.8) | (8.4) | (14.3) | 3.8 | (61.8) | 4.2 | (6.2) | (1.8) | (50.3) | 7.0 | (10.4) | (1.7) | (26.2) | 4.2 | 1.3 | 8.9 | (104.7) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (0.0) | (16.8) | — | 0.0 | 0.0 | — | — | (0.0) | (2.6) | (14.3) | — | (0.0) | 0.0 | (0.0) | (0.0) | (0.0) | (0.0) | 0.0 | (0.0) | (0.0) |
| Borrowings raised / (repaid) | 471.9 | (800.0) | 2,745.9 | (700.0) | (774.0) | (1,890.5) | 3,322.8 | (793.9) | (2,819.9) | 138.3 | 1,606.1 | 992.2 | (1,920.2) | (810.6) | 2,511.8 | (435.8) | (1,493.6) | (353.4) | 2,347.7 | (351.0) | 290.6 |
| Net cash from financing activities | 405.1 | (850.0) | 2,729.1 | (700.0) | (774.0) | (1,890.5) | 3,322.8 | (793.9) | (2,819.9) | 135.7 | 1,591.7 | 992.2 | (1,920.2) | (810.6) | 2,511.8 | (435.8) | (1,493.6) | (353.4) | 2,347.7 | (351.0) | 290.6 |
| Net change in cash | (1,140.0) | 167.3 | (1,642.7) | (97.3) | 432.7 | 305.4 | (294.7) | 32.9 | (453.0) | 553.2 | (872.2) | (574.4) | 881.4 | (660.4) | 389.9 | (153.3) | 395.3 | 21.2 | (427.1) | 280.3 | 1,557.3 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (1,377.6) | 1,026.1 | (4,259.0) | 645.3 | 1,210.0 | 2,192.7 | (3,620.8) | 820.6 | 2,356.6 | 412.1 | (2,473.9) | (1,571.0) | 2,795.9 | 142.5 | (2,122.8) | 279.6 | 1,887.4 | 370.3 | (2,781.1) | — | 1,265.6 |
| 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) | -476.6% | -50.5% | — | — | — | — | -124.1% | -151.2% | — | -111.4% | — | — | — | +61.3% | -155.5% | -503.6% | — | — | — | +453.3% |
| Depreciation & amortisation | -2.6% | -4.1% | -3.7% | +64.0% | +52.0% | +54.0% | +55.9% | -3.4% | -3.7% | -4.0% | -6.1% | -6.5% | -5.9% | -5.3% | -6.4% | +44.1% | +37.3% | -15.3% | -13.6% | -45.4% |
| Net cash from operating activities | -53.1% | — | -20.9% | -48.4% | +433.4% | — | — | -14.8% | +188.5% | — | -650.7% | +48.9% | -61.3% | — | -54.3% | +39.7% | +32.8% | — | — | +73.2% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -32.9% | +42.5% | +154.5% | -39.5% | +918.8% | +9.4% | -61.9% | +28.7% | +63.8% | +42.3% | +33.9% | +101.0% | +628.3% | +132.0% | — | -73.7% | -97.4% | +43.4% | — | +467.6% |
| Net cash from investing activities | — | — | -1,381.0% | — | -301.0% | — | — | — | -40.7% | — | — | — | +69.1% | -874.8% | -119.5% | — | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | -100.0% | -100.0% | — | — | +370.0% | — | +418,452.9% | — | +26.1% | -100.0% | — | -98.5% | -98.8% | -88.7% | -100.0% | +229.1% | +121.9% |
| Borrowings raised / (repaid) | — | -17.4% | — | — | -1,466.8% | +106.9% | -180.0% | — | — | -36.1% | — | — | — | +7.0% | — | -613.9% | — | +1,073.8% | — | — |
| Net cash from financing activities | — | -17.9% | — | — | -1,492.7% | +108.8% | -180.0% | — | — | -36.6% | — | — | — | +7.0% | — | -613.9% | — | +1,073.9% | — | — |
| Net change in cash | -45.2% | — | -395.8% | — | -44.8% | — | — | -151.4% | — | -323.7% | — | +123.0% | -3,213.7% | — | -154.7% | -74.6% | -91.4% | — | — | +99.4% |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | -53.2% | — | -21.4% | -48.7% | +432.1% | — | — | -15.7% | +189.2% | — | -661.9% | +48.1% | -61.5% | — | — | +49.1% | +34.5% | — | — | +63.7% |
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 17 Oct 2026.
All reported line items 49
| 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 | (168.7) | 86.0 | (66.8) | 39.9 | 44.8 | 173.9 | (33.8) | (285.9) | (255.4) | (14.1) | 139.9 | 559.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 141.4 | 116.8 | 57.3 | 140.1 | 150.3 | 143.2 | 79.2 | 102.7 | 243.3 | 254.8 | 68.2 | 203.3 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | (60.9) | — | 31.2 | 0.0 | (10.7) | — | (33.5) | (13.2) | 2.8 | 10.4 | 85.8 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 128.5 | 91.8 | 8.0 | 45.8 | 92.9 | 96.9 | 24.6 | 105.0 | 221.8 | 222.3 | 23.7 | 82.6 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 58.9 | 58.2 | 58.5 | 65.7 | 60.5 | 60.7 | 60.7 | 40.1 | 39.8 | 39.4 | 38.9 | 41.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 58.9 | 58.2 | 58.5 | 65.7 | 60.5 | 60.7 | 60.7 | 40.1 | 39.8 | 39.4 | 38.9 | 41.5 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (3.9) | (9.0) | (9.2) | (2.7) | (3.1) | (3.7) | (6.0) | (8.9) | (5.1) | (9.7) | (4.7) | (6.6) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (42.1) | 36.8 | — | — | — | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 17.7 | 30.3 | 23.0 | 43.6 | 83.4 | 22.9 | 42.2 | 105.5 | 32.3 | 56.4 | 19.9 | 36.9 |
| Interest Paid - Cash | 88.3 | 2.4 | 19.1 | 65.9 | 154.3 | 14.8 | 89.1 | 326.2 | 126.7 | 40.6 | 24.4 | 275.3 |
| Cash Flow from Operating Activities before Changes in Working Capital | (133.2) | 170.2 | (51.7) | 70.6 | (42.6) | 279.3 | (85.8) | (615.0) | (171.2) | 143.8 | 163.8 | 450.1 |
| Working Capital - Increase/(Decrease) - Cash Flow | 1,167.1 | (4,404.1) | 703.0 | 1,183.0 | 2,246.9 | (3,882.4) | 908.8 | 3,043.6 | 584.4 | (2,601.5) | (1,728.7) | 2,401.8 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (93.4) | 226.8 | (164.9) | 136.2 | (2.5) | (22.5) | (315.1) | 378.8 | 945.2 | (875.9) | (402.3) | 370.7 |
| Inventories - Decrease/(Increase) - Cash Flow | 1,435.8 | (4,253.2) | (132.7) | 1,772.5 | 2,016.7 | (3,136.5) | (197.7) | 3,506.4 | (62.3) | (2,609.2) | (1,783.1) | 1,864.8 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | — | 0.1 | (0.1) | — | — | — | — | — | — | — | 0.0 | 0.0 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (175.3) | (377.7) | 1,000.8 | (725.7) | 232.6 | (723.4) | 1,421.6 | (841.6) | (298.4) | 883.6 | 456.7 | 166.2 |
| Net Cash Flow from Operating Activities | 1,033.9 | (4,233.8) | 651.3 | 1,253.5 | 2,204.3 | (3,603.1) | 823.0 | 2,428.7 | 413.2 | (2,457.7) | (1,564.9) | 2,851.9 |
| Capital Expenditures - Net - Cash Flow | 7.8 | 20.6 | 6.0 | 43.5 | 11.6 | 17.7 | 2.3 | 69.4 | 1.1 | 16.2 | 6.2 | 55.9 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 7.8 | 20.6 | 6.0 | 43.5 | 11.6 | 17.7 | 2.3 | 69.4 | 1.1 | 16.2 | 6.2 | 55.9 |
| Property, Plant & Equipment - Purchased - Cash Flow | 7.8 | 25.2 | 6.0 | 43.5 | 11.6 | 17.7 | 2.3 | 72.0 | 1.1 | 16.2 | 6.2 | 55.9 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 4.6 | — | — | — | — | — | 2.6 | — | — | — | 0.0 |
| Capital Expenditures - Total | 7.8 | 25.2 | 6.0 | 43.5 | 11.6 | 17.7 | 2.3 | 72.0 | 1.1 | 16.2 | 6.2 | 55.9 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (14.8) | (122.1) | (37.3) | 2.7 | 3.1 | 3.7 | 6.0 | 7.1 | 5.1 | 9.7 | 4.7 | 6.6 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (14.8) | (122.1) | (37.3) | 2.7 | 3.1 | 3.7 | 6.0 | 7.1 | 5.1 | 9.7 | 4.7 | 6.6 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 3.9 | 4.9 | 9.2 | 2.7 | 3.1 | 3.7 | 6.0 | 7.1 | 5.1 | 9.7 | 4.7 | 6.6 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 18.6 | 127.0 | 46.5 | — | — | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | 6.0 | 4.8 | (5.3) | (5.9) | 0.1 | (0.4) | 0.1 | 0.5 | 0.2 | 0.3 | (0.3) | (0.9) |
| Net Cash Flow from Investing Activities | (16.6) | (137.9) | (48.6) | (46.8) | (8.4) | (14.3) | 3.8 | (61.8) | 4.2 | (6.2) | (1.8) | (50.3) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 16.8 | — | 0.0 | 0.0 | — | — | 0.0 | 2.6 | 14.3 | — | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 16.8 | — | 0.0 | 0.0 | — | — | 0.0 | 2.6 | 14.3 | — | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (800.0) | 2,745.9 | (700.0) | (774.0) | (1,890.5) | 3,322.8 | (793.9) | (2,819.9) | 138.3 | 1,606.1 | 992.2 | (1,920.2) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (800.0) | 2,045.9 | — | (73.1) | (2,570.6) | 2,570.6 | — | — | (2,639.9) | 2,639.9 | — | (571.5) |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | — | — | 2,570.6 | — | — | — | 2,639.9 | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 0.0 | 700.0 | (700.0) | (700.9) | 680.1 | 752.2 | (793.9) | (2,819.9) | 2,778.2 | (1,033.8) | 992.2 | (1,348.7) |
| Debt - Issued - Long-Term - Cash Flow | — | 700.0 | — | — | 700.9 | 773.1 | — | — | 2,799.1 | — | 1,013.0 | — |
| Debt - Reduced - Long-Term - Cash Flow | 0.0 | 0.0 | 700.0 | 700.9 | 20.8 | 20.8 | 793.9 | 2,819.9 | 20.8 | 1,033.8 | 20.8 | 1,348.7 |
| Other Financing Cash Flow - Increase/(Decrease) | (50.0) | — | — | — | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (850.0) | 2,729.1 | (700.0) | (774.0) | (1,890.5) | 3,322.8 | (793.9) | (2,819.9) | 135.7 | 1,591.7 | 992.2 | (1,920.2) |
| Net Change in Cash - Total | 167.3 | (1,642.7) | (97.3) | 432.7 | 305.4 | (294.7) | 32.9 | (453.0) | 553.2 | (872.2) | (574.4) | 881.4 |
| Net Cash from Continuing Operations | 167.3 | (1,642.7) | (97.3) | 432.7 | 305.4 | (294.7) | 32.9 | (453.0) | 553.2 | (872.2) | (574.4) | 881.4 |
| Net Cash - Beginning Balance | (1,691.4) | (48.7) | 48.6 | (384.1) | (689.6) | (394.9) | (427.8) | (747.8) | (1,300.9) | (428.7) | 145.7 | (735.7) |
| Net Cash - Ending Balance | (1,524.1) | (1,691.4) | (48.7) | 48.6 | (384.1) | (689.6) | (394.9) | (1,200.8) | (747.8) | (1,300.9) | (428.7) | 145.7 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 17.7 | 30.3 | 23.0 | 43.6 | 83.4 | 22.9 | 42.2 | 105.5 | 32.3 | 56.4 | 19.9 | 36.9 |
| Interest Paid - Cash Flow - Supplemental | 88.3 | 2.4 | 19.1 | 65.9 | 154.3 | 14.8 | 89.1 | 326.2 | 126.7 | 40.6 | 24.4 | 275.3 |
| CF from Optg Activities before Change in WC & Int Payments | (44.9) | 172.6 | (32.6) | 136.4 | 111.7 | 294.1 | 3.3 | (288.7) | (44.5) | 184.3 | 188.3 | 725.4 |
| Depreciation, Depletion & Amortization - Cash Flow | 58.9 | 58.2 | 58.5 | 65.7 | 60.5 | 60.7 | 60.7 | 40.1 | 39.8 | 39.4 | 38.9 | 41.5 |
| Free Cash Flow to Equity | 226.1 | (1,508.5) | (54.7) | 436.0 | 302.2 | (298.0) | 26.7 | (460.7) | 550.4 | (867.8) | (578.9) | 875.7 |
| Free Cash Flow Net of Dividends | 1,026.1 | (4,275.9) | 645.3 | 1,210.0 | 2,192.7 | (3,620.8) | 820.6 | 2,356.6 | 409.5 | (2,488.2) | (1,571.0) | 2,795.9 |
| Free Cash Flow | 1,026.1 | (4,259.0) | 645.3 | 1,210.0 | 2,192.7 | (3,620.8) | 820.6 | 2,356.6 | 412.1 | (2,473.9) | (1,571.0) | 2,795.9 |
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.