Last close · 16 Oct 2026
Rs 17.79 -1.17%
Quarterly · Q1 FY2022 – Q4 FY2026
Amreli Steels Limited (ASTL) quarterly cash flow statement
Operating activities generated -Rs 993.6 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 2,169.0% on Q4 FY2025. Capital expenditure was Rs 3.2 mn, leaving free cash flow of -Rs 996.8 mn. Dividends paid to shareholders came to Rs 0. Overall, cash decreased by Rs 746.0 mn.
| Rs mn | 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) | (226.2) | (454.0) | (409.8) | 1,761.6 | (1,124.0) | (1,291.5) | (1,393.7) | (1,323.7) | (1,377.3) | ||||||||||||
| Depreciation & amortisation | 1,242.0 | 306.3 | 309.0 | 312.9 | 313.9 | 326.1 | 338.9 | 349.0 | 350.8 | ||||||||||||
| Net cash from operating activities | (2,531.2) | (993.6) | (518.0) | (1,366.6) | 347.0 | 48.0 | 1,298.1 | 1,118.2 | 200.2 | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (29.1) | (3.2) | (5.3) | (5.5) | (15.2) | (65.3) | (8.9) | (21.5) | (8.2) | ||||||||||||
| Net cash from investing activities | 433.9 | 18.1 | 27.1 | 429.9 | (41.3) | 1,204.6 | (4.0) | (12.2) | (6.4) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | 0.0 | 0.0 | — | (0.0) | 0.0 | 0.0 | (0.0) | (0.0) | ||||||||||||
| Borrowings raised / (repaid) | 35.1 | 229.5 | (2,026.4) | 1,873.3 | (41.4) | (88.0) | (363.3) | 80.7 | 802.7 | ||||||||||||
| Net cash from financing activities | 1,035.0 | 229.5 | (2,026.4) | 2,873.3 | (41.4) | (88.0) | (363.3) | 80.7 | 802.7 | ||||||||||||
| Net change in cash | (1,062.3) | (746.0) | (2,517.2) | 1,936.6 | 264.4 | 1,164.7 | 930.9 | 1,186.7 | 996.4 | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (2,560.3) | (996.8) | (523.3) | (1,372.1) | 331.9 | (17.3) | 1,289.3 | 1,096.6 | 192.0 | ||||||||||||
| 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) | — | — | — | — | — | — | — | — | ||||||||||||
| Depreciation & amortisation | -6.1% | -8.8% | -10.3% | -10.5% | +11.3% | +27.6% | +27.9% | +40.2% | ||||||||||||
| Net cash from operating activities | -2,169.0% | -139.9% | -222.2% | +73.4% | -93.4% | +31.8% | — | — | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -95.1% | -39.9% | -74.6% | +85.1% | -70.1% | -94.1% | -84.1% | -95.3% | ||||||||||||
| Net cash from investing activities | -98.5% | — | — | — | — | -109.1% | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | +7.7% | -100.0% | -100.0% | -60.0% | -90.8% | ||||||||||||
| Borrowings raised / (repaid) | — | — | +2,219.9% | -105.2% | — | — | -98.2% | -7.3% | ||||||||||||
| Net cash from financing activities | — | — | +3,458.6% | -105.2% | — | — | -98.2% | -7.3% | ||||||||||||
| Net change in cash | -164.1% | -370.4% | +63.2% | -73.5% | — | — | +174.0% | — | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -140.6% | -225.1% | +72.9% | -103.4% | +54.4% | — | — | ||||||||||||
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 61
| 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (454.0) | (409.8) | 1,761.6 | (1,124.0) | (1,291.5) | (1,393.7) | (1,323.7) | (1,377.3) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 1,296.0 | 98.8 | (1,763.1) | 1,186.4 | 881.1 | 1,511.3 | 1,332.2 | 1,385.9 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 765.8 | (225.4) | (3,079.3) | (2.5) | (6.4) | (11.4) | (36.5) | (177.9) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | (114.9) | 15.8 | 1,001.8 | 873.0 | 959.3 | 900.1 | 1,027.5 | 1,213.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 663.6 | 309.0 | 312.9 | 313.9 | 612.2 | 338.9 | 349.0 | 350.8 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 306.2 | 308.8 | 312.6 | 313.6 | 325.8 | 338.5 | 348.4 | 350.3 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.2 | 0.2 | 0.2 | 0.2 | 0.3 | 0.4 | 0.6 | 0.6 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | 357.2 | — | — | — | 286.1 | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (18.4) | (0.6) | 1.6 | 2.0 | (684.0) | 283.7 | (7.8) | (0.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 151.6 | 129.4 | 127.1 | 65.2 | 162.8 | 67.1 | 93.8 | 131.2 |
| Interest Paid - Cash | 11.1 | — | 1,333.4 | 66.8 | 83.7 | 126.8 | 228.2 | 449.3 |
| Interest & Dividends - Received - Total - Cash Flow | — | 275.0 | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | 679.4 | (165.4) | (1,462.0) | (69.7) | (656.9) | (76.2) | (313.5) | (571.8) |
| Working Capital - Increase/(Decrease) - Cash Flow | (1,673.0) | (352.7) | 95.4 | 416.7 | 704.9 | 1,374.4 | 1,431.6 | 772.0 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (1,013.0) | (122.6) | (334.7) | 237.4 | 82.7 | 301.5 | 475.0 | 293.2 |
| Inventories - Decrease/(Increase) - Cash Flow | (639.0) | (648.6) | 563.1 | 433.5 | (194.4) | 932.5 | 1,715.7 | 1,154.6 |
| Other Assets - Decrease/(Increase) - Cash Flow | 34.1 | 327.6 | (327.1) | (44.0) | 277.6 | 106.8 | (333.7) | (15.5) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 273.0 | (246.4) | 46.3 | (181.6) | 523.3 | 41.2 | (342.2) | (634.0) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (328.0) | 337.3 | 147.8 | (28.5) | 15.7 | (7.7) | (83.2) | (26.3) |
| Net Cash Flow from Operating Activities | (993.6) | (518.0) | (1,366.6) | 347.0 | 48.0 | 1,298.1 | 1,118.2 | 200.2 |
| Capital Expenditures - Net - Cash Flow | (18.1) | 1.9 | (430.1) | 12.2 | (1,204.6) | 3.9 | 12.2 | 6.4 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (18.1) | 1.9 | (430.1) | 12.2 | (1,204.6) | 3.9 | 12.2 | 6.4 |
| Property, Plant & Equipment - Purchased - Cash Flow | 3.2 | 5.3 | 5.5 | 15.2 | 65.3 | 8.9 | 21.5 | 8.2 |
| Property, Plant & Equipment Sold - Cash Flow | 21.3 | 3.5 | 435.5 | 2.9 | 1,270.0 | 5.0 | 9.3 | 1.7 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | — | — | — |
| Capital Expenditures - Total | 3.2 | 5.3 | 5.5 | 15.2 | 65.3 | 8.9 | 21.5 | 8.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 0.1 | 29.0 | (0.2) | (29.1) | 0.0 | (0.1) | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 0.1 | 29.0 | (0.2) | (29.1) | 0.0 | (0.1) | — | — |
| Net Cash Flow from Investing Activities | 18.1 | 27.1 | 429.9 | (41.3) | 1,204.6 | (4.0) | (12.2) | (6.4) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | 0.0 | 0.0 | 1,000.0 | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | 0.0 | 0.0 | 1,000.0 | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | 0.0 | 0.0 | 1,000.0 | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | 0.0 | 0.0 | 1,000.0 | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 229.5 | (2,026.4) | 1,873.3 | (41.4) | (88.0) | (363.3) | 80.7 | 802.7 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 392.8 | (1,983.5) | 528.1 | (6.2) | (40.2) | (150.6) | 139.3 | 703.3 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (163.3) | (42.9) | 1,345.2 | (35.2) | (47.8) | (212.7) | (58.5) | 99.4 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | 2.0 | (42.9) | — | — | (7.0) | (23.8) | (6.0) | (4.5) |
| Debt - Issued - Long-Term - Cash Flow | 2.0 | 0.0 | 1,345.2 | — | — | — | — | 103.9 |
| Lease liabilities - Issued - Cash flow | 2.0 | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 165.4 | 42.9 | — | — | 47.8 | 212.7 | 58.5 | 4.5 |
| 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 | — | 42.9 | — | — | 7.0 | 23.8 | 6.0 | 4.5 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | 0.0 | — | — | — | — | — |
| Net Cash Flow from Financing Activities | 229.5 | (2,026.4) | 2,873.3 | (41.4) | (88.0) | (363.3) | 80.7 | 802.7 |
| Net Change in Cash - Total | (746.0) | (2,517.2) | 1,936.6 | 264.4 | 1,164.7 | 930.9 | 1,186.7 | 996.4 |
| Net Cash from Continuing Operations | (746.0) | (2,517.2) | 1,936.6 | 264.4 | 1,164.7 | 930.9 | 1,186.7 | 996.4 |
| Net Cash - Beginning Balance | 909.9 | 3,427.1 | 1,490.5 | 1,226.1 | 61.5 | (869.4) | (2,056.1) | (3,052.5) |
| Net Cash - Ending Balance | 163.9 | 909.9 | 3,427.1 | 1,490.5 | 1,226.1 | 61.5 | (869.4) | (2,056.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 151.6 | 129.4 | 127.1 | 65.2 | 162.8 | 67.1 | 93.8 | 131.2 |
| Interest Paid - Cash Flow - Supplemental | 11.1 | — | 1,333.4 | 66.8 | 83.7 | 126.8 | 228.2 | 449.3 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | 275.0 | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | 690.5 | (165.4) | (128.5) | (2.9) | (573.2) | 50.6 | (85.3) | (122.5) |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | (328.0) | 337.3 | 147.8 | (28.5) | 15.7 | (7.7) | (83.2) | (26.3) |
| Cash Dividends Paid & Common Stock Buyback - Net | 0.0 | 0.0 | — | — | — | — | — | — |
| Common Stock Buyback - Net | 0.0 | 0.0 | (1,000.0) | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 306.3 | 309.0 | 312.9 | 313.9 | 326.1 | 338.9 | 349.0 | 350.8 |
| Free Cash Flow to Equity | (746.1) | (2,546.2) | 936.8 | 293.4 | 1,164.7 | 931.0 | 1,186.7 | 996.4 |
| Free Cash Flow Net of Dividends | (996.8) | (523.3) | (1,372.1) | 331.9 | (17.3) | 1,289.3 | 1,096.6 | 192.0 |
| Free Cash Flow | (996.8) | (523.3) | (1,372.1) | 331.9 | (17.3) | 1,289.3 | 1,096.6 | 192.0 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.