ASC Al Shaheer Corporation Limited
Latest results: FY2025 · Jun 2025 Q3 FY2026 · Jan – Mar 2026
Last close · 16 Oct 2026
Rs 7.95 -1.24%
Quarterly · Q4 FY2021 – Q3 FY2026
Al Shaheer Corporation Limited (ASC) quarterly cash flow statement
Operating activities generated Rs 60.0 mn of cash in Q3 FY2026 (Jan – Mar 2026), down 75.9% on Q3 FY2025. Capital expenditure was Rs 0, leaving free cash flow of Rs 60.0 mn. Overall, cash increased by Rs 11.1 mn.
| Rs mn | TTM to Mar 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (310.3) | (60.3) | 148.0 | (200.7) | (197.2) | (192.4) | (107.7) | (108.8) | (2,626.1) | ||||||||||||
| Depreciation & amortisation | 326.4 | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 186.7 | ||||||||||||
| Net cash from operating activities | 114.2 | 60.0 | (55.9) | 59.0 | 51.1 | 249.2 | 19.2 | 27.3 | (56.2) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | 0.0 | — | (10.5) | (33.1) | (250.5) | (1.2) | (7.4) | (11.3) | ||||||||||||
| Net cash from investing activities | (33.1) | 0.0 | 10.5 | (10.5) | (33.1) | (220.7) | (1.2) | (7.4) | 2.2 | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (62.0) | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | ||||||||||||
| Net cash from financing activities | (62.0) | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) | ||||||||||||
| Net change in cash | 19.1 | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | 60.0 | — | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) | ||||||||||||
| Rs mn | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | — | — | — | — | — | ||||||||||||
| Depreciation & amortisation | -58.3% | -12.1% | -10.7% | -24.1% | -16.4% | +1.4% | -29.7% | +63.4% | ||||||||||||
| Net cash from operating activities | -75.9% | -390.5% | +116.0% | — | +598.5% | — | +39.4% | — | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -100.0% | — | +43.0% | +193.2% | +2,442.0% | — | -1.6% | — | ||||||||||||
| Net cash from investing activities | — | — | — | -1,617.3% | — | -109.1% | — | -60.5% | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | — | — | — | — | — | — | ||||||||||||
| Net cash from financing activities | — | — | — | — | — | — | — | — | ||||||||||||
| Net change in cash | — | -37.8% | — | — | -187.9% | — | — | — | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | +142.9% | — | -105.3% | — | +64.8% | — | ||||||||||||
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 60
| Rs mn | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (60.3) | 148.0 | (200.7) | (197.2) | (192.4) | (107.7) | (108.8) | (2,626.1) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 65.9 | 62.3 | 140.9 | 141.8 | 131.1 | 70.9 | 70.9 | 1,797.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | (0.0) | 0.0 | 0.0 | (0.0) | — | — | 1,525.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 6.8 | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | 0.0 | (67.2) |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 342.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 182.2 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 4.4 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 155.9 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | — | 0.0 | (10.7) | — | — | (2.8) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 7.4 | — | 0.0 | — | — | — | 0.0 | 0.9 |
| Interest Paid - Cash | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | — | 0.0 | 202.0 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | 0.0 | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (1.9) | 132.7 | (59.8) | (55.5) | (61.3) | (36.8) | (37.9) | (1,031.5) |
| Working Capital - Increase/(Decrease) - Cash Flow | 61.9 | (188.6) | 118.8 | 106.6 | 310.5 | 56.0 | 65.2 | 975.2 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (266.0) | 1,387.9 | (253.1) | (1,146.0) | (4.0) | (2.1) | (10.2) | 1,355.4 |
| Inventories - Decrease/(Increase) - Cash Flow | (73.5) | 166.4 | (166.4) | 0.0 | 0.0 | 0.0 | 0.0 | 242.2 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | 13.2 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 401.4 | (1,742.9) | 538.3 | 1,252.6 | 314.5 | 58.1 | 75.4 | (521.8) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — | — | 0.0 | (113.9) |
| Net Cash Flow from Operating Activities | 60.0 | (55.9) | 59.0 | 51.1 | 249.2 | 19.2 | 27.3 | (56.2) |
| Capital Expenditures - Net - Cash Flow | 0.0 | (10.5) | 10.5 | 33.1 | 220.7 | 1.2 | 7.4 | (2.2) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | (10.5) | 10.5 | 33.1 | 220.7 | 1.2 | 7.4 | (2.2) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | — | 10.5 | 33.1 | 250.5 | 1.2 | 7.4 | 11.3 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 10.5 | — | 0.0 | 29.9 | 0.0 | 0.0 | 13.5 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 0.0 | — | 10.5 | 33.1 | 250.5 | 1.2 | 7.4 | 11.3 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | (0.0) | 0.0 | — | — | — |
| Net Cash Flow from Investing Activities | 0.0 | 10.5 | (10.5) | (33.1) | (220.7) | (1.2) | (7.4) | 2.2 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Repurchased/Retired - Cash Flow | — | — | — | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (24.5) | 30.9 | (30.9) | 120.7 | — | — | — | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (24.4) | 17.5 | (17.5) | (133.9) | (29.1) | (13.2) | (20.0) | (12.1) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | — | — | — | — | — | 10.1 |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| 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 | — | — | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (48.9) | 48.4 | (48.4) | (13.2) | (29.1) | (13.2) | (20.0) | (12.1) |
| Net Change in Cash - Total | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) |
| Net Cash from Continuing Operations | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) |
| Net Cash - Beginning Balance | 8.1 | 5.1 | 5.0 | 0.2 | 5.6 | 0.7 | 0.7 | 66.9 |
| Net Cash - Ending Balance | 19.2 | 8.1 | 5.1 | 5.0 | 5.0 | 5.5 | 0.7 | 0.7 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 7.4 | — | 0.0 | — | — | — | 0.0 | 0.9 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 77.6 | 0.0 | 0.0 | 0.0 | — | 0.0 | 202.0 |
| Interest on Financial Leases Paid - Cash Flow - Supplemental | — | — | — | — | — | — | — | — |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | 0.0 | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (1.9) | 210.3 | (59.8) | (55.5) | (61.3) | (36.8) | (37.9) | (829.5) |
| Common Stock Buyback - Net | — | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 59.1 | 62.3 | 63.3 | 141.8 | 141.8 | 70.9 | 70.9 | 186.7 |
| Free Cash Flow to Equity | 11.1 | 3.0 | 0.1 | 4.9 | (0.5) | 4.9 | (0.0) | (66.2) |
| Free Cash Flow Net of Dividends | 60.0 | (55.9) | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) |
| Free Cash Flow | 60.0 | (55.9) | 48.5 | 18.0 | (1.4) | 18.0 | 20.0 | (67.5) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.