CHAS Chashma Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 83.92 -0.06%
Annual · FY2012 – FY2025
Chashma Sugar Mills Limited (CHAS) cash flow statement
Operating activities generated -Rs 4.4 bn of cash in FY2025 (Oct 2024 – Sep 2025). Capital expenditure was Rs 392.1 mn, leaving free cash flow of -Rs 4.8 bn. Dividends paid to shareholders came to Rs 507,000. Overall, cash decreased by Rs 6.1 bn.
| Rs mn | FY2025 * Oct 2024 – Sep 2025 | FY2024 * Oct 2023 – Sep 2024 | FY2023 Oct 2022 – Sep 2023 | FY2022 Oct 2021 – Sep 2022 | FY2021 * Oct 2020 – Sep 2021 | FY2020 Oct 2019 – Sep 2020 | FY2019 * Oct 2018 – Sep 2019 | FY2018 * Oct 2017 – Sep 2018 | FY2017 Oct 2016 – Sep 2017 | FY2016 Oct 2015 – Sep 2016 | FY2015 Oct 2014 – Sep 2015 | FY2014 Oct 2013 – Sep 2014 | FY2013 Oct 2012 – Sep 2013 | FY2012 Oct 2011 – Sep 2012 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||
| Profit (cash-flow starting line, as reported) | (3,731.5) | (5,564.2) | 1,463.1 | 379.0 | 237.4 | 731.3 | 628.9 | 251.7 | 132.3 | 215.2 | 126.0 | (275.0) | 56.7 | (239.1) |
| Depreciation & amortisation | 1,826.9 | 1,931.7 | 1,467.7 | 1,096.4 | 987.4 | 880.6 | 827.6 | 668.0 | 732.3 | 519.6 | 401.4 | 392.8 | 261.9 | 287.8 |
| Net cash from operating activities | (4,389.9) | (3,945.9) | 2,167.8 | 164.9 | 1,104.9 | 1,723.0 | 1,388.8 | (229.8) | (342.4) | 2,676.8 | (136.0) | (143.0) | (310.8) | 336.8 |
| Investing activities | ||||||||||||||
| Capital expenditure | (392.1) | (603.3) | (2,930.6) | (4,501.3) | (1,299.0) | (826.0) | (808.0) | (339.6) | (357.3) | (501.0) | (798.7) | (1,753.7) | (512.4) | (356.3) |
| Net cash from investing activities | 3,026.5 | (541.7) | (2,860.0) | (4,489.7) | (1,262.3) | (813.0) | (796.8) | (332.8) | (361.1) | (487.0) | (790.3) | (1,746.1) | (286.6) | (329.8) |
| Financing activities | ||||||||||||||
| Dividends paid | (0.5) | (142.4) | (0.0) | (141.2) | (141.6) | (141.6) | (42.3) | (42.2) | (126.5) | (70.5) | 0.0 | (0.0) | (0.0) | (28.3) |
| Borrowings raised / (repaid) | (5,163.7) | 4,138.7 | 769.0 | 1,908.8 | 440.8 | 919.7 | 104.4 | (815.8) | (539.2) | (2,154.8) | 865.8 | 2,032.3 | 499.5 | 24.9 |
| Net cash from financing activities | (4,714.2) | 4,107.3 | 318.9 | 1,767.6 | 495.1 | 778.1 | 62.1 | (858.0) | (665.7) | (2,225.3) | 865.8 | 2,032.3 | 499.5 | (3.5) |
| Net change in cash | (6,077.6) | (380.3) | (373.3) | (2,557.2) | 337.7 | 1,688.1 | 654.1 | (1,420.7) | (1,369.2) | (35.5) | (60.5) | 143.2 | (97.9) | 3.5 |
| Key figures | ||||||||||||||
| Free cash flow (operating cash flow − capex) | (4,782.0) | (4,549.3) | (762.8) | (4,336.4) | (194.2) | 897.0 | 580.8 | (569.4) | (699.8) | 2,175.7 | (934.6) | (1,896.8) | (823.2) | (19.5) |
| Rs mn | FY2025 * Oct 2024 – Sep 2025 | FY2024 * Oct 2023 – Sep 2024 | FY2023 Oct 2022 – Sep 2023 | FY2022 Oct 2021 – Sep 2022 | FY2021 * Oct 2020 – Sep 2021 | FY2020 Oct 2019 – Sep 2020 | FY2019 * Oct 2018 – Sep 2019 | FY2018 * Oct 2017 – Sep 2018 | FY2017 Oct 2016 – Sep 2017 | FY2016 Oct 2015 – Sep 2016 | FY2015 Oct 2014 – Sep 2015 | FY2014 Oct 2013 – Sep 2014 | FY2013 Oct 2012 – Sep 2013 | FY2012 Oct 2011 – Sep 2012 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||
| Profit (cash-flow starting line, as reported) | — | -480.3% | +286.1% | +59.6% | -67.5% | +16.3% | +149.9% | +90.2% | -38.5% | +70.8% | — | -584.8% | — | — |
| Depreciation & amortisation | -5.4% | +31.6% | +33.9% | +11.0% | +12.1% | +6.4% | +23.9% | -8.8% | +40.9% | +29.4% | +2.2% | +50.0% | -9.0% | — |
| Net cash from operating activities | — | -282.0% | +1,214.7% | -85.1% | -35.9% | +24.1% | — | — | -112.8% | — | — | — | -192.3% | — |
| Investing activities | ||||||||||||||
| Capital expenditure | -35.0% | -79.4% | -34.9% | +246.5% | +57.3% | +2.2% | +137.9% | -5.0% | -28.7% | -37.3% | -54.5% | +242.3% | +43.8% | — |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | ||||||||||||||
| Dividends paid | -99.6% | +406,622.9% | -100.0% | -0.3% | +0.0% | +234.5% | +0.3% | -66.6% | +79.5% | — | -100.0% | -71.4% | -100.0% | — |
| Borrowings raised / (repaid) | -224.8% | +438.2% | -59.7% | +333.1% | -52.1% | +781.0% | — | — | — | -348.9% | -57.4% | +306.9% | +1,909.6% | — |
| Net cash from financing activities | -214.8% | +1,187.9% | -82.0% | +257.0% | -36.4% | +1,153.9% | — | — | — | -357.0% | -57.4% | +306.9% | — | — |
| Net change in cash | — | — | — | -857.3% | -80.0% | +158.1% | — | — | — | — | -142.2% | — | -2,861.2% | — |
| Key figures | ||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | -121.6% | +54.4% | — | — | -132.2% | — | — | — | — | — |
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 56
| Rs mn | FY2025 Oct 2024 – Sep 2025 | FY2024 Oct 2023 – Sep 2024 | FY2023 Oct 2022 – Sep 2023 | FY2022 Oct 2021 – Sep 2022 | FY2021 Oct 2020 – Sep 2021 | FY2020 Oct 2019 – Sep 2020 | FY2019 Oct 2018 – Sep 2019 | FY2018 Oct 2017 – Sep 2018 | FY2017 Oct 2016 – Sep 2017 | FY2016 Oct 2015 – Sep 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (3,731.5) | (5,564.2) | 1,463.1 | 379.0 | 237.4 | 731.3 | 628.9 | 251.7 | 132.3 | 215.2 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 4,489.8 | 7,258.1 | 4,265.4 | 2,286.1 | 1,749.7 | 1,781.5 | 1,594.4 | 1,245.8 | 1,219.5 | 1,008.1 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 206.9 | 843.8 | 64.7 | 64.5 | 79.3 | 5.0 | 1.0 | 71.5 | 0.0 | (3.6) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 2,651.6 | 4,498.3 | 2,741.5 | 1,142.3 | 678.4 | 897.3 | 771.2 | 507.3 | 487.9 | 495.3 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 1,826.9 | 1,931.7 | 1,467.7 | 1,096.4 | 987.4 | 880.6 | 827.6 | 668.0 | 732.3 | 519.6 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 1,826.9 | 1,931.7 | 1,467.7 | 1,096.4 | 987.4 | 880.6 | 827.6 | 668.0 | 731.9 | 519.0 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — | 0.4 | 0.6 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (195.6) | (15.7) | (8.4) | (17.1) | 4.7 | (1.5) | (5.4) | (1.0) | (0.7) | (3.2) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 511.8 | 493.2 | 257.6 | 68.6 | 57.6 | 297.8 | 131.2 | 183.9 | (36.7) | (64.5) |
| Interest Paid - Cash | 3,265.7 | 4,544.7 | 2,314.9 | 806.1 | 640.2 | 982.8 | 700.2 | 480.0 | 479.9 | 569.8 |
| Interest & Dividends - Received - Total - Cash Flow | — | 88.8 | — | — | — | — | — | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (3,019.2) | (3,255.2) | 3,156.1 | 1,790.4 | 1,289.4 | 1,232.1 | 1,392.0 | 833.6 | 908.6 | 717.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | (1,370.6) | (690.7) | (988.3) | (1,625.5) | (184.5) | 490.9 | (3.2) | (1,063.4) | (1,251.0) | 1,958.9 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (757.9) | 555.1 | (958.9) | (23.3) | 180.5 | (260.4) | (827.1) | (86.9) | (32.5) | 131.2 |
| Inventories - Decrease/(Increase) - Cash Flow | (2,847.6) | 415.1 | (2,324.5) | (2,040.1) | (129.6) | 450.3 | 390.8 | (922.4) | (832.2) | 1,445.8 |
| Other Assets - Decrease/(Increase) - Cash Flow | (404.0) | (36.2) | (13.3) | (34.8) | 5.5 | 47.5 | 440.7 | (296.7) | (51.5) | 22.4 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — | — | — | — | — | (109.6) |
| Accounts Payable - Increase/(Decrease) - Cash Flow | 2,638.9 | (1,624.7) | 2,308.4 | 472.7 | (240.8) | 253.5 | (7.6) | 242.6 | (334.8) | 469.0 |
| Net Cash Flow from Operating Activities | (4,389.9) | (3,945.9) | 2,167.8 | 164.9 | 1,104.9 | 1,723.0 | 1,388.8 | (229.8) | (342.4) | 2,676.8 |
| Capital Expenditures - Net - Cash Flow | (3,518.3) | 550.9 | 2,901.6 | 4,496.9 | 1,266.8 | 819.6 | 795.5 | 332.9 | 351.3 | 490.6 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | (3,518.3) | 550.9 | 2,901.6 | 4,496.9 | 1,266.8 | 819.6 | 795.5 | 332.9 | 351.3 | 490.6 |
| Property, Plant & Equipment - Purchased - Cash Flow | 392.1 | 603.3 | 2,930.6 | 4,501.3 | 1,299.0 | 826.0 | 808.0 | 339.6 | 357.3 | 501.0 |
| Property, Plant & Equipment Sold - Cash Flow | 3,910.4 | 52.5 | 29.0 | 4.5 | 32.3 | 6.4 | 12.5 | 6.7 | 6.0 | 10.5 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | — | — | — | — | — | — | — | 0.0 |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | — | — | — | — | — | — | — | 0.0 |
| Capital Expenditures - Total | 392.1 | 603.3 | 2,930.6 | 4,501.3 | 1,299.0 | 826.0 | 808.0 | 339.6 | 357.3 | 501.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (493.7) | — | — | — | — | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (493.7) | — | — | — | — | — | — | — | — | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 444.4 | — | — | — | — | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 938.2 | — | — | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | 1.9 | 9.2 | 41.6 | 7.2 | 4.4 | 6.6 | (1.2) | 0.1 | (9.8) | 3.6 |
| Net Cash Flow from Investing Activities | 3,026.5 | (541.7) | (2,860.0) | (4,489.7) | (1,262.3) | (813.0) | (796.8) | (332.8) | (361.1) | (487.0) |
| Dividends Paid - Cash - Total - Cash Flow | 0.5 | 142.4 | 0.0 | 141.2 | 141.6 | 141.6 | 42.3 | 42.2 | 126.5 | 70.5 |
| Dividends - Common - Cash Paid | 0.5 | 142.4 | 0.0 | 141.2 | 141.6 | 141.6 | 42.3 | 42.2 | 126.5 | 70.5 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (5,163.7) | 4,138.7 | 769.0 | 1,908.8 | 440.8 | 919.7 | 104.4 | (815.8) | (539.2) | (2,154.8) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (3,649.7) | 3,925.2 | (176.1) | (500.0) | 238.0 | 1,007.0 | (4.0) | (362.0) | — | (2,772.8) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1,514.0) | 213.5 | 945.1 | 2,408.8 | 202.8 | (87.3) | 108.4 | (453.8) | (539.2) | 618.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (149.5) | (161.0) | (150.3) | (124.9) | (150.1) | (105.6) | (47.7) | (27.7) | 11.8 | 20.5 |
| Debt - Issued - Long-Term - Cash Flow | — | 390.1 | 1,126.6 | 2,533.7 | — | — | — | — | 11.8 | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | — | — | — | — | 11.8 | — |
| Debt - Reduced - Long-Term - Cash Flow | 1,514.0 | 176.6 | 181.5 | 124.9 | — | — | — | — | 550.9 | — |
| 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 | 149.5 | 161.0 | 150.3 | 124.9 | — | — | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 450.0 | 111.0 | (450.0) | 0.0 | 196.0 | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (4,714.2) | 4,107.3 | 318.9 | 1,767.6 | 495.1 | 778.1 | 62.1 | (858.0) | (665.7) | (2,225.3) |
| Net Change in Cash - Total | (6,077.6) | (380.3) | (373.3) | (2,557.2) | 337.7 | 1,688.1 | 654.1 | (1,420.7) | (1,369.2) | (35.5) |
| Net Cash from Continuing Operations | (6,077.6) | (380.3) | (373.3) | (2,557.2) | 337.7 | 1,688.1 | 654.1 | (1,420.7) | (1,369.2) | (35.5) |
| Net Cash - Beginning Balance | (2,111.8) | (2,723.0) | (2,349.8) | 211.4 | (126.3) | (1,814.3) | (2,468.4) | (1,047.7) | (999.5) | 53.4 |
| Net Cash - Ending Balance | (8,189.3) | (3,103.3) | (2,723.0) | (2,345.8) | 211.4 | (126.3) | (1,814.3) | (2,468.4) | (2,368.7) | 18.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 511.8 | 493.2 | 257.6 | 68.6 | 57.6 | 297.8 | 131.2 | 183.9 | (36.7) | (64.5) |
| Interest Paid - Cash Flow - Supplemental | 3,265.7 | 4,544.7 | 2,314.9 | 806.1 | 640.2 | 982.8 | 700.2 | 480.0 | 479.9 | 569.8 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | 88.8 | — | — | — | — | — | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | 246.5 | 1,289.5 | 5,471.0 | 2,596.5 | 1,929.6 | 2,214.9 | 2,092.2 | 1,313.5 | 1,388.5 | 1,287.7 |
| Depreciation, Depletion & Amortization - Cash Flow | 1,826.9 | 1,931.7 | 1,467.7 | 1,096.4 | 987.4 | 880.6 | 827.6 | 668.0 | 732.3 | 519.6 |
| Free Cash Flow to Equity | (6,035.3) | (358.1) | 35.2 | (2,423.2) | 278.9 | 1,823.0 | 697.6 | (1,378.5) | (1,232.9) | 31.4 |
| Free Cash Flow Net of Dividends | (4,782.5) | (4,691.6) | (762.8) | (4,477.6) | (335.8) | 755.4 | 538.4 | (611.6) | (826.3) | 2,105.3 |
| Free Cash Flow | (4,782.0) | (4,549.3) | (762.8) | (4,336.4) | (194.2) | 897.0 | 580.8 | (569.4) | (699.8) | 2,175.7 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.