AGSML Abdullah Shah Ghazi Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 9.61 -1.23%
Quarterly · Q4 FY2021 – Q3 FY2026
Abdullah Shah Ghazi Sugar Mills Limited (AGSML) quarterly cash flow statement
Operating activities generated -Rs 26.8 mn of cash in Q3 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 14.6 mn, leaving free cash flow of -Rs 41.4 mn. Overall, cash increased by Rs 22.0 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) | (371.7) | (90.6) | (95.2) | (79.9) | (106.0) | (73.1) | (145.9) | (69.8) | 52.7 | ||||||||||||
| Depreciation & amortisation | 159.6 | 39.3 | 39.4 | 39.3 | 41.5 | 41.5 | 41.5 | 41.5 | 38.2 | ||||||||||||
| Net cash from operating activities | (26.5) | (26.8) | (127.1) | 6.7 | 120.6 | (99.5) | (125.8) | 128.9 | (12.0) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | (14.6) | — | (0.5) | (2.2) | — | — | (134.2) | (3.0) | ||||||||||||
| Net cash from investing activities | (16.8) | (8.5) | (5.6) | (0.5) | (2.2) | 0.0 | (0.0) | (134.2) | (3.0) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 59.0 | 57.3 | 132.1 | (8.1) | (122.3) | 100.8 | 126.2 | 10.7 | 9.2 | ||||||||||||
| Net cash from financing activities | 59.0 | 57.3 | 132.1 | (8.1) | (122.3) | 100.8 | 126.2 | 10.7 | 12.2 | ||||||||||||
| Net change in cash | 15.6 | 22.0 | (0.7) | (1.9) | (3.8) | 1.3 | 0.4 | 5.4 | (2.8) | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | (41.4) | — | 6.2 | 118.5 | — | — | (5.3) | (15.0) | ||||||||||||
| 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) | — | — | — | -301.2% | — | — | — | -75.8% | ||||||||||||
| Depreciation & amortisation | -5.2% | -4.9% | -5.1% | +8.7% | +8.4% | +8.4% | +8.4% | -5.4% | ||||||||||||
| Net cash from operating activities | — | — | -94.8% | — | — | — | — | — | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | -99.6% | -27.6% | — | — | — | -88.7% | ||||||||||||
| Net cash from investing activities | — | — | — | — | -100.0% | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -43.2% | +4.7% | -175.5% | -1,427.4% | +1,296.3% | +616.4% | -83.4% | -81.3% | ||||||||||||
| Net cash from financing activities | -43.2% | +4.7% | -175.5% | -1,102.1% | +1,296.3% | +616.4% | -83.4% | -75.2% | ||||||||||||
| Net change in cash | +1,624.0% | -286.4% | -134.9% | — | -7.4% | — | +386.6% | -1,178.1% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | ||||||||||||
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 45
| 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 | (90.6) | (95.2) | (79.9) | (106.0) | (73.1) | (145.9) | (69.8) | 52.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 76.3 | 73.7 | 59.3 | 71.3 | 73.8 | 68.9 | 62.7 | (78.3) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.0) | 0.0 | (10.2) | (0.5) | 0.0 | (4.4) | (14.9) | (159.2) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 37.0 | 34.3 | 30.2 | 30.2 | 32.3 | 31.9 | 36.2 | 42.7 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 39.3 | 39.4 | 39.3 | 41.5 | 41.5 | 41.5 | 41.5 | 38.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 39.3 | 39.4 | 39.3 | 41.5 | 41.5 | 41.5 | 41.5 | 38.2 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 4.7 | 2.6 | 3.1 | 2.8 | (0.8) | (23.5) | 24.3 | 5.1 |
| Interest Paid - Cash | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.9 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (19.0) | (24.2) | (23.7) | (37.5) | 1.5 | (53.5) | (31.3) | (31.6) |
| Working Capital - Increase/(Decrease) - Cash Flow | (7.8) | (103.0) | 30.4 | 158.2 | (101.0) | (72.3) | 160.2 | 19.6 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | 15.8 |
| Inventories - Decrease/(Increase) - Cash Flow | 2.3 | (2.0) | (7.4) | 15.8 | 24.8 | (37.9) | 0.2 | 0.3 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (9.2) | (9.0) | (6.1) | 4.6 | 3.2 | (5.0) | 6.7 | (6.4) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (0.8) | (91.9) | 43.9 | 137.8 | (129.0) | (29.5) | 153.3 | 9.9 |
| Net Cash Flow from Operating Activities | (26.8) | (127.1) | 6.7 | 120.6 | (99.5) | (125.8) | 128.9 | (12.0) |
| Capital Expenditures - Net - Cash Flow | 14.6 | — | 0.5 | 2.2 | 0.0 | (134.2) | 134.2 | 3.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 14.6 | — | 0.5 | 2.2 | 0.0 | (134.2) | 134.2 | 3.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 14.6 | — | 0.5 | 2.2 | — | — | 134.2 | 3.0 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | 0.0 | — | — | — |
| Capital Expenditures - Total | 14.6 | — | 0.5 | 2.2 | — | — | 134.2 | 3.0 |
| Acquisition & Disposals of Business - Assets - Sold/(Acquired) - Net - Cash Flow | 6.1 | — | — | — | 0.0 | (134.2) | — | — |
| Acquisition of Business - Cash Flow | — | — | — | — | 0.0 | 134.2 | — | — |
| Net Cash Flow from Investing Activities | (8.5) | (5.6) | (0.5) | (2.2) | 0.0 | (0.0) | (134.2) | (3.0) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 57.3 | 132.1 | (8.1) | (122.3) | 100.8 | 126.2 | 10.7 | 9.2 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 57.3 | 132.1 | (8.1) | (122.3) | 100.8 | 126.2 | 10.7 | 9.2 |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | 3.0 |
| Net Cash Flow from Financing Activities | 57.3 | 132.1 | (8.1) | (122.3) | 100.8 | 126.2 | 10.7 | 12.2 |
| Non-Classified Cash Flows | — | — | — | — | — | — | — | — |
| Net Change in Cash - Total | 22.0 | (0.7) | (1.9) | (3.8) | 1.3 | 0.4 | 5.4 | (2.8) |
| Net Cash from Continuing Operations | 22.0 | (0.7) | (1.9) | (3.8) | 1.3 | 0.4 | 5.4 | (2.8) |
| Net Cash - Beginning Balance | 2.0 | 2.6 | 4.5 | 8.3 | 7.0 | 6.7 | 1.3 | 4.1 |
| Net Cash - Ending Balance | 23.9 | 2.0 | 2.6 | 4.5 | 8.3 | 7.0 | 6.7 | 1.3 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 4.7 | 2.6 | 3.1 | 2.8 | (0.8) | (23.5) | 24.3 | 5.1 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.9 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (19.0) | (24.2) | (23.7) | (37.5) | 1.5 | (53.5) | (31.3) | (30.8) |
| Depreciation, Depletion & Amortization - Cash Flow | 39.3 | 39.4 | 39.3 | 41.5 | 41.5 | 41.5 | 41.5 | 38.2 |
| Free Cash Flow to Equity | 15.8 | 5.0 | (1.9) | (3.8) | 1.3 | 134.6 | 5.4 | (5.8) |
| Free Cash Flow Net of Dividends | (41.4) | — | 6.2 | 118.5 | (99.5) | — | (5.3) | (15.0) |
| Free Cash Flow | (41.4) | — | 6.2 | 118.5 | (99.5) | — | (5.3) | (15.0) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.