Last close · 16 Oct 2026
Rs 15.09 -1.18%
Quarterly · Q1 FY2022 – Q4 FY2026
Aisha Steel Mills Limited (ASL) quarterly cash flow statement
Operating activities generated -Rs 1.1 bn of cash in Q4 FY2026 (Apr – Jun 2026), -70% of the starting profit. Capital expenditure was Rs 230.2 mn, leaving free cash flow of -Rs 1.3 bn. Dividends paid to shareholders came to Rs 228,000. Overall, cash decreased by Rs 2.5 bn.
| Rs bn | TTM to Jun 2026 | Q4 FY2026 Apr – Jun 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 1.8 | 1.5 | 0.1 | 0.1 | 0.0 | 0.2 | 0.4 | (1.0) | (1.2) | ||||||||||||
| Depreciation & amortisation | 1.0 | 0.2 | 0.2 | 0.2 | 0.3 | 1.0 | 0.2 | 0.2 | 0.2 | ||||||||||||
| Net cash from operating activities | (3.0) | (1.1) | 3.0 | (0.8) | (4.0) | (1.0) | 0.6 | (0.4) | (0.9) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (0.5) | (0.2) | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) | (0.1) | ||||||||||||
| Net cash from investing activities | (0.5) | (0.2) | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) | (0.1) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (0.0) | — | (0.0) | — | (0.0) | — | (0.0) | — | ||||||||||||
| Borrowings raised / (repaid) | 1.3 | 5.7 | (0.2) | (3.4) | (0.9) | 1.8 | 0.7 | (2.2) | (3.1) | ||||||||||||
| Net cash from financing activities | 1.3 | (1.2) | (0.2) | (1.2) | 3.8 | 1.8 | (1.3) | 3.2 | (0.2) | ||||||||||||
| Net change in cash | (2.2) | (2.5) | 2.7 | (2.1) | (0.3) | 0.7 | (0.8) | 2.7 | (1.1) | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (3.5) | (1.3) | 2.9 | (0.9) | (4.1) | (1.1) | 0.5 | (0.4) | (1.0) | ||||||||||||
| Rs mn | Q4 FY2026 Apr – Jun 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +883.6% | -76.4% | — | — | — | +1,613.3% | -8,871.8% | -2,562.8% | ||||||||||||
| Depreciation & amortisation | -75.0% | -0.0% | -4.4% | +1.8% | +280.1% | +5.0% | +1.4% | +4.1% | ||||||||||||
| Net cash from operating activities | — | +415.2% | — | — | — | — | — | -132.7% | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +136.7% | +166.4% | +53.8% | -30.8% | +11,409.5% | -76.9% | -72.1% | -50.3% | ||||||||||||
| Net cash from investing activities | — | — | — | — | -1,435.4% | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | -73.0% | — | -73.0% | — | -98.7% | — | -98.7% | — | ||||||||||||
| Borrowings raised / (repaid) | +216.6% | -126.7% | — | — | -54.1% | — | — | — | ||||||||||||
| Net cash from financing activities | -166.6% | — | -136.7% | — | -53.4% | — | — | — | ||||||||||||
| Net change in cash | -453.7% | — | -176.6% | — | -68.1% | — | — | -377.9% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | +436.0% | — | — | — | — | — | -139.8% | ||||||||||||
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 57
| Rs bn | Q4 FY2026 Apr – Jun 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 1.5 | 0.1 | 0.1 | 0.0 | 0.2 | 0.4 | (1.0) | (1.2) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 0.6 | 0.6 | 0.4 | 1.1 | 1.1 | 0.3 | 0.9 | 1.4 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.0) | (0.0) | (0.2) | 0.3 | (0.7) | 0.0 | (0.0) | 0.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.4 | 0.4 | 0.4 | 0.5 | 0.4 | 0.5 | 0.7 | 1.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.2 | 0.2 | 0.2 | 0.3 | 1.0 | 0.2 | 0.2 | 0.2 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.2 | 0.2 | 0.2 | 0.3 | 0.9 | 0.2 | 0.2 | 0.2 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | — | — | 0.0 | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | 0.0 | (0.0) | (0.0) | 0.5 | (0.5) | 0.0 | 0.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.4 | 0.2 | 0.0 | 0.3 | 0.3 | 0.0 | 0.2 | 0.1 |
| Interest Paid - Cash | 0.3 | 0.5 | 0.5 | 0.6 | 0.4 | 0.5 | 1.1 | 1.3 |
| Interest & Dividends - Received - Total - Cash Flow | — | 0.0 | — | 0.0 | — | 0.0 | — | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | 1.4 | 0.1 | (0.1) | 0.2 | 0.6 | 0.2 | (1.4) | (1.3) |
| Working Capital - Increase/(Decrease) - Cash Flow | (2.5) | 2.9 | (0.8) | (4.2) | (1.6) | 0.4 | 1.1 | 0.4 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (2.5) | 0.5 | (0.5) | (0.0) | (0.3) | (0.4) | (0.3) | 1.6 |
| Inventories - Decrease/(Increase) - Cash Flow | (4.7) | (1.0) | (0.4) | (4.2) | (1.1) | 0.4 | 1.1 | 1.4 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.1) | 0.5 | (0.6) | (0.0) | (0.0) | (0.0) | (0.0) | 0.1 |
| Accrued Expenses - Increase/(Decrease) - Cash Flow | — | — | — | — | (0.2) | 0.2 | (0.2) | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 4.8 | 2.8 | 0.7 | 0.0 | 0.1 | 0.3 | 0.5 | (2.7) |
| Net Cash Flow from Operating Activities | (1.1) | 3.0 | (0.8) | (4.0) | (1.0) | 0.6 | (0.4) | (0.9) |
| Capital Expenditures - Net - Cash Flow | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (0.2) | (0.1) | (0.1) | (0.1) | (0.1) | (0.0) | (0.1) | (0.1) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | — | 0.0 | — | 0.0 | — | 0.0 | — |
| Dividends - Common - Cash Paid | 0.0 | — | 0.0 | — | 0.0 | — | 0.0 | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 5.7 | (0.2) | (3.4) | (0.9) | 1.8 | 0.7 | (2.2) | (3.1) |
| 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 | 2.1 | (0.2) | (3.0) | (0.9) | 2.2 | 0.7 | 0.1 | (3.1) |
| Debt - Issued - Short-Term - Cash Flow | 15.0 | 12.1 | 8.7 | 11.9 | 15.8 | 5.1 | 13.5 | 9.3 |
| Debt - Reduced - Short-Term - Cash Flow | 12.8 | 12.3 | 11.8 | 12.8 | 13.7 | 4.3 | 13.4 | 12.4 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.3) | 0.0 | (0.3) | (0.0) | (0.4) | (0.0) | (2.3) | 0.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | 0.0 | (0.0) | (0.0) | (0.0) | (0.0) | 0.0 | (0.0) |
| Debt - Issued - Long-Term - Cash Flow | — | 0.0 | — | — | — | — | 0.0 | 0.5 |
| Lease liabilities - Issued - Cash flow | — | 0.0 | — | — | — | — | 0.0 | — |
| Debt - Reduced - Long-Term - Cash Flow | 0.3 | 0.0 | 0.3 | — | 0.4 | — | 2.3 | 0.4 |
| 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 | — | 0.0 | — | — | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | (6.9) | 0.0 | 2.2 | 4.7 | 0.0 | (2.0) | 5.4 | 2.9 |
| Net Cash Flow from Financing Activities | (1.2) | (0.2) | (1.2) | 3.8 | 1.8 | (1.3) | 3.2 | (0.2) |
| Net Change in Cash - Total | (2.5) | 2.7 | (2.1) | (0.3) | 0.7 | (0.8) | 2.7 | (1.1) |
| Net Cash from Continuing Operations | (2.5) | 2.7 | (2.1) | (0.3) | 0.7 | (0.8) | 2.7 | (1.1) |
| Net Cash - Beginning Balance | 0.3 | (2.4) | (0.3) | (0.0) | (0.7) | 0.0 | (2.7) | (1.6) |
| Net Cash - Ending Balance | (2.2) | 0.3 | (2.4) | (0.3) | (0.0) | (0.7) | 0.0 | (2.7) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.4 | 0.2 | 0.0 | 0.3 | 0.3 | 0.0 | 0.2 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 0.3 | 0.5 | 0.5 | 0.6 | 0.4 | 0.5 | 1.1 | 1.3 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | 0.0 | — | 0.0 | — | 0.0 | — | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | 1.7 | 0.5 | 0.4 | 0.8 | 1.0 | 0.7 | (0.3) | 0.1 |
| Depreciation, Depletion & Amortization - Cash Flow | 0.2 | 0.2 | 0.2 | 0.3 | 1.0 | 0.2 | 0.2 | 0.2 |
| Free Cash Flow to Equity | 4.4 | 2.7 | (4.3) | (5.0) | 0.7 | 1.2 | (2.6) | (4.0) |
| Free Cash Flow Net of Dividends | (1.3) | 2.9 | (0.9) | (4.1) | (1.1) | 0.5 | (0.4) | (1.0) |
| Free Cash Flow | (1.3) | 2.9 | (0.9) | (4.1) | (1.1) | 0.5 | (0.4) | (1.0) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.