Skip to content
Smart Money
Create free account Log in

Sugar & Allied Industries

AABS Al-Abbas Sugar Mills Limited

Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026

Watch AABS · free results alerts

Last close · 16 Oct 2026

Rs 717.80 +1.49%

Quarterly · Q4 FY2021 – Q3 FY2026

Al-Abbas Sugar Mills Limited (AABS) quarterly cash flow statement

Operating activities generated Rs 1.2 bn of cash in Q3 FY2026 (Apr – Jun 2026), down 73.0% on Q3 FY2025, 388% of the starting profit. Capital expenditure was Rs 10.6 mn, leaving free cash flow of Rs 1.1 bn. Dividends paid to shareholders came to Rs 129.9 mn. Overall, cash decreased by Rs 921.2 mn.

AABS cash flow statement (quarterly) (Rs 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
Operating activities
Profit (cash-flow starting line, as reported) 1,042.2 297.8 285.0 313.7 145.7 790.3 698.5 222.5 (273.2)
Depreciation & amortisation 124.8 32.8 32.7 31.3 28.0 24.6 24.7 24.6 26.7
Net cash from operating activities (1,877.4) 1,156.1 (4,570.1) (2,567.2) 4,103.7 4,286.0 (3,318.5) 3,139.1 1,459.9
Investing activities
Capital expenditure (374.5) (10.6) (154.2) (45.1) (164.6) (5.3) (28.5) (11.6) (34.2)
Net cash from investing activities 2,570.9 (1,949.5) 5,564.4 1,593.0 (2,636.9) (4,477.6) 3,636.3 (2,882.0) (1,120.5)
Financing activities
Dividends paid (791.9) (129.9) (224.0) (0.1) (437.9) (199.9) (431.8) (0.1) (172.5)
Borrowings raised / (repaid) 126.5 2.1 181.1 (233.7) 177.0 462.8 (28.2) (130.5) (128.4)
Net cash from financing activities (665.3) (127.8) (42.8) (233.8) (260.8) 262.9 (460.0) (130.6) (300.9)
Net change in cash 28.2 (921.2) 951.4 (1,208.0) 1,206.0 71.2 (142.2) 126.5 38.5
Key figures
Free cash flow (operating cash flow − capex) (2,251.9) 1,145.5 (4,724.3) (2,612.2) 3,939.1 4,280.7 (3,347.0) 3,127.6 1,425.6
AABS cash flow statement — year-on-year change (Rs mn)
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
Operating activities
Profit (cash-flow starting line, as reported) -62.3% -59.2% +41.0% — +431.7% +81.6% -83.7% -121.5%
Depreciation & amortisation +33.3% +32.3% +27.4% +4.7% -8.3% -6.5% -6.8% -3.1%
Net cash from operating activities -73.0% — -181.8% +181.1% +808.3% — — -53.3%
Investing activities
Capital expenditure +100.4% +441.1% +289.0% +380.9% — -33.5% +2,380.9% +13.4%
Net cash from investing activities — +53.0% — — -120,693.0% +80.0% -646.9% —
Financing activities
Dividends paid -35.0% -48.1% +8.0% +153.9% -22.6% +306.3% +26.1% -74.8%
Borrowings raised / (repaid) -99.5% — — — — -110.4% — -203.6%
Net cash from financing activities -148.6% — — — — -379.4% — —
Net change in cash -1,393.3% — -1,054.9% +3,034.3% +4,860.4% — +362.5% —
Key figures
Free cash flow (operating cash flow − capex) -73.2% — -183.5% +176.3% — — — -54.0%

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 51
AABS cash flow statement — all reported line items (Rs mn)
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
Profit/(Loss) - Starting Line - Cash Flow 297.8 285.0 313.7 145.7 790.3 698.5 222.5 (273.2)
Non-cash Items & Reconciliation Adjustments - Cash Flow 10.5 32.6 (75.0) 427.6 68.1 111.0 57.0 180.9
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile 20.6 21.4 17.1 120.8 86.7 74.7 71.7 44.1
Financial Income/(Expense) - Cash Flow - to Reconcile 6.2 38.5 17.7 42.2 50.9 49.5 78.3 112.9
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile 32.8 32.7 31.3 28.0 24.6 24.7 24.6 26.7
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile 32.8 32.7 31.3 28.0 24.6 24.7 24.6 26.7
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile (49.1) (60.0) (141.1) 236.6 (94.2) (38.0) (117.6) (2.8)
Income Taxes - Paid/(Reimbursed) - Cash Flow 97.2 196.0 95.9 94.6 126.9 96.0 84.3 110.3
Interest Paid - Cash — 34.5 103.8 11.4 61.4 62.3 52.4 100.7
Interest & Dividends - Received - Total - Cash Flow 12.4 11.8 36.2 6.9 6.6 5.0 5.0 6.4
Cash Flow from Operating Activities before Changes in Working Capital 223.5 99.0 75.3 474.3 676.6 656.2 147.9 (296.8)
Working Capital - Increase/(Decrease) - Cash Flow 932.6 (4,669.1) (2,642.4) 3,629.5 3,609.4 (3,974.7) 2,991.3 1,756.7
Accounts Receivables - Decrease/(Increase) - Cash Flow 231.0 1,502.3 (2,674.7) 1,554.6 (596.8) 1,282.7 1,051.4 (2,096.1)
Inventories - Decrease/(Increase) - Cash Flow 805.1 (6,031.9) (72.8) 2,112.5 4,032.6 (5,007.9) 1,479.9 3,912.1
Other Assets - Decrease/(Increase) - Cash Flow 11.3 12.7 (25.8) 12.8 7.1 15.9 (29.1) (55.2)
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow (114.7) (152.2) 131.0 (50.4) 166.5 (265.3) 489.1 (4.1)
Net Cash Flow from Operating Activities 1,156.1 (4,570.1) (2,567.2) 4,103.7 4,286.0 (3,318.5) 3,139.1 1,459.9
Capital Expenditures - Net - Cash Flow 10.6 154.2 45.1 164.6 5.3 28.5 11.6 32.6
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow 10.6 154.2 45.1 164.6 5.3 28.5 11.6 32.6
Property, Plant & Equipment - Purchased - Cash Flow 10.6 154.2 45.1 164.6 5.3 28.5 11.6 34.2
Property, Plant & Equipment Sold - Cash Flow — — — 0.0 — — — 1.6
Capital Expenditures - Total 10.6 154.2 45.1 164.6 5.3 28.5 11.6 34.2
Investments excluding Loans - Decrease/(Increase) - Cash Flow (1,938.9) 5,718.5 1,638.1 (2,472.3) (4,472.3) 3,664.8 (2,870.4) (1,087.9)
Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow (1,938.9) 5,718.5 1,638.1 (2,472.3) (4,472.3) 3,664.8 (2,870.4) (1,087.9)
Investment Securities - Sold/Matured - Unclassified - Cash Flow — — — 20.1 — — — 1,502.6
Investment Securities - Purchased - Unclassified - Cash Flow — — — 2,492.3 — — — 2,590.5
Other Investing Cash Flow - Decrease/(Increase) — — — — — — — —
Net Cash Flow from Investing Activities (1,949.5) 5,564.4 1,593.0 (2,636.9) (4,477.6) 3,636.3 (2,882.0) (1,120.5)
Dividends Paid - Cash - Total - Cash Flow 129.9 224.0 0.1 437.9 199.9 431.8 0.1 172.5
Dividends - Common - Cash Paid 129.9 224.0 0.1 437.9 199.9 431.8 0.1 172.5
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow 2.1 181.1 (233.7) 177.0 462.8 (28.2) (130.5) (128.4)
Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow 5.7 184.7 (230.3) 179.8 465.5 (25.5) (127.8) (126.1)
Debt - Issued/Reduced - Long-Term - Cash Flow (3.6) (3.6) (3.4) (2.7) (2.7) (2.7) (2.7) (2.3)
Lease liabilities - Issued/(Reduced) - Cash Flow (3.6) (3.6) (3.4) (2.7) (2.7) (2.7) (2.7) (2.3)
Debt - Issued - Long-Term - Cash Flow — — — — — — — —
Debt - Reduced - Long-Term - Cash Flow 3.6 3.6 3.4 2.7 2.7 2.7 2.7 2.3
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 3.6 3.6 3.4 2.7 2.7 2.7 2.7 2.3
Other Financing Cash Flow - Increase/(Decrease) — — — — — — — —
Net Cash Flow from Financing Activities (127.8) (42.8) (233.8) (260.8) 262.9 (460.0) (130.6) (300.9)
Net Change in Cash - Total (921.2) 951.4 (1,208.0) 1,206.0 71.2 (142.2) 126.5 38.5
Net Cash from Continuing Operations (921.2) 951.4 (1,208.0) 1,206.0 71.2 (142.2) 126.5 38.5
Net Cash - Beginning Balance 1,091.0 139.6 1,347.6 141.6 70.4 212.6 86.1 47.6
Net Cash - Ending Balance 169.8 1,091.0 139.6 1,347.6 141.6 70.4 212.6 86.1
Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental 97.2 196.0 95.9 94.6 126.9 96.0 84.3 110.3
Interest Paid - Cash Flow - Supplemental — 34.5 103.8 11.4 61.4 62.3 52.4 100.7
Interest & Dividends - Received - Cash Flow - Supplemental 12.4 11.8 36.2 6.9 6.6 5.0 5.0 6.4
CF from Optg Activities before Change in WC & Int Payments 223.5 133.5 179.0 485.7 738.0 718.5 200.3 (196.2)
Depreciation, Depletion & Amortization - Cash Flow 32.8 32.7 31.3 28.0 24.6 24.7 24.6 26.7
Free Cash Flow to Equity 1,147.6 (4,543.2) (2,846.0) 4,116.2 4,743.5 (3,375.2) 2,997.0 1,298.8
Free Cash Flow Net of Dividends 1,015.6 (4,948.3) (2,612.3) 3,501.2 4,080.8 (3,778.8) 3,127.5 1,253.2
Free Cash Flow 1,145.5 (4,724.3) (2,612.2) 3,939.1 4,280.7 (3,347.0) 3,127.6 1,425.6

Every line the company reported, in the original order and wording, without regrouping or signs changed.