Last close · 16 Oct 2026
Rs 15.09 -1.18%
Annual · FY2011 – FY2026
Aisha Steel Mills Limited (ASL) cash flow statement
Operating activities generated -Rs 3.0 bn of cash in FY2026 (Jul 2025 – Jun 2026), -168% of the starting profit. Capital expenditure was Rs 516.6 mn, leaving free cash flow of -Rs 3.5 bn. Dividends paid to shareholders came to Rs 228,000. Overall, cash decreased by Rs 2.2 bn.
| Rs bn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||
| Profit (cash-flow starting line, as reported) | 1.8 | (1.7) | (0.8) | (4.8) | 1.3 | |||||||||||
| Depreciation & amortisation | 1.0 | 1.0 | 0.9 | 0.9 | 1.0 | |||||||||||
| Net cash from operating activities | (3.0) | (1.7) | (2.7) | 2.2 | (4.9) | |||||||||||
| Investing activities | ||||||||||||||||
| Capital expenditure | (0.5) | (0.3) | (0.6) | (0.5) | (1.2) | |||||||||||
| Net cash from investing activities | (0.5) | (0.3) | (0.6) | (0.5) | (1.2) | |||||||||||
| Financing activities | ||||||||||||||||
| Dividends paid | (0.0) | (0.0) | (0.1) | (0.0) | (1.5) | |||||||||||
| Borrowings raised / (repaid) | 1.3 | (2.8) | 2.9 | (1.5) | (1.5) | |||||||||||
| Net cash from financing activities | 1.3 | 3.5 | 2.8 | 2.5 | (3.0) | |||||||||||
| Net change in cash | (2.2) | 1.6 | (0.4) | 4.2 | (9.1) | |||||||||||
| Key figures | ||||||||||||||||
| Free cash flow (operating cash flow − capex) | (3.5) | (2.0) | (3.3) | 1.7 | (6.1) | |||||||||||
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | -479.7% | -85.2% | |||||||||||
| Depreciation & amortisation | -0.1% | +0.7% | +2.3% | -11.4% | +27.6% | |||||||||||
| Net cash from operating activities | — | — | -220.2% | — | -177.2% | |||||||||||
| Investing activities | ||||||||||||||||
| Capital expenditure | +67.8% | -50.8% | +14.7% | -56.3% | +2.3% | |||||||||||
| Net cash from investing activities | — | — | — | — | — | |||||||||||
| Financing activities | ||||||||||||||||
| Dividends paid | -73.0% | -98.7% | +40,051.9% | -100.0% | — | |||||||||||
| Borrowings raised / (repaid) | — | -195.0% | — | — | — | |||||||||||
| Net cash from financing activities | -64.4% | +24.4% | +14.6% | — | — | |||||||||||
| Net change in cash | -241.8% | — | -110.5% | — | -383.9% | |||||||||||
| Key figures | ||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -296.7% | — | -219.8% | |||||||||||
Change against the previous fiscal year; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 67
| Rs bn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 1.8 | (1.7) | (0.8) | (4.8) | 1.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 2.7 | 3.7 | 4.8 | 4.4 | 2.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | 0.1 | (0.2) | 0.0 | (0.5) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.6 | 2.6 | 4.1 | 3.5 | 2.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 1.0 | 1.0 | 0.9 | 0.9 | 1.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.9 | 0.9 | 0.9 | 0.9 | 1.0 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | (0.0) | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.9 | 0.6 | 0.9 | 0.8 | 1.4 |
| Interest Paid - Cash | 1.8 | 3.4 | 3.8 | 3.1 | 1.8 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | 0.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 1.6 | (1.9) | (0.7) | (4.3) | 0.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | (4.6) | 0.3 | (2.0) | 6.5 | (5.6) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (2.5) | 0.5 | (1.6) | 4.5 | (3.8) |
| Inventories - Decrease/(Increase) - Cash Flow | (10.3) | 1.8 | (0.7) | 7.4 | (4.3) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.1) | 0.0 | 0.3 | 0.6 | (0.9) |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.0 | (0.2) | 0.2 | (0.4) | 0.2 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 8.3 | (1.9) | (0.2) | (5.6) | 3.2 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — |
| Net Cash Flow from Operating Activities | (3.0) | (1.7) | (2.7) | 2.2 | (4.9) |
| Capital Expenditures - Net - Cash Flow | 0.5 | 0.3 | 0.6 | 0.5 | 1.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.5 | 0.3 | 0.6 | 0.5 | 1.2 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.5 | 0.3 | 0.6 | 0.5 | 1.2 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | 0.0 | 0.0 |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | 0.0 | 0.0 |
| Intangible Assets - Sold - Cash Flow | — | — | — | — | — |
| Capital Expenditures - Total | 0.5 | 0.3 | 0.6 | 0.5 | 1.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (0.5) | (0.3) | (0.6) | (0.5) | (1.2) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | 0.1 | 0.0 | 1.5 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | 0.1 | 0.0 | 1.5 |
| 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 - Issued/Sold - Cash Flow | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 1.3 | (2.8) | 2.9 | (1.5) | (1.5) |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | 3.9 | — | — | — | — |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | 6.9 | — | — | — | — |
| Debt - Reduced - Long-Term & Short-Term - Cash Flow | 3.0 | — | — | — | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (2.0) | (0.1) | 4.3 | 0.0 | 0.0 |
| Debt - Issued - Short-Term - Cash Flow | 47.7 | 43.7 | 42.7 | 8.2 | 1.7 |
| Debt - Reduced - Short-Term - Cash Flow | 49.7 | 43.8 | 38.4 | 8.2 | 1.7 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.6) | (2.7) | (1.4) | (1.5) | (1.5) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 0.6 | 2.7 | 1.4 | 1.5 | 1.5 |
| 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 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | — | 6.3 | 0.0 | 4.0 | — |
| Net Cash Flow from Financing Activities | 1.3 | 3.5 | 2.8 | 2.5 | (3.0) |
| Net Change in Cash - Total | (2.2) | 1.6 | (0.4) | 4.2 | (9.1) |
| Net Cash from Continuing Operations | (2.2) | 1.6 | (0.4) | 4.2 | (9.1) |
| Net Cash - Beginning Balance | (0.0) | (1.6) | (1.1) | (15.7) | (6.6) |
| Net Cash - Ending Balance | (2.2) | (0.0) | (1.6) | (11.5) | (15.7) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.9 | 0.6 | 0.9 | 0.8 | 1.4 |
| Interest Paid - Cash Flow - Supplemental | 1.8 | 3.4 | 3.8 | 3.1 | 1.8 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | 0.1 |
| CF from Optg Activities before Change in WC & Int Payments | 3.5 | 1.4 | 3.1 | (1.2) | 2.5 |
| Common Stock Buyback - Net | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 1.0 | 1.0 | 0.9 | 0.9 | 1.0 |
| Free Cash Flow to Equity | (2.2) | (4.7) | (0.4) | 0.2 | (7.6) |
| Free Cash Flow Net of Dividends | (3.5) | (2.0) | (3.4) | 1.7 | (7.6) |
| Free Cash Flow | (3.5) | (2.0) | (3.3) | 1.7 | (6.1) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.