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%
Quarterly · Q4 FY2021 – Q3 FY2026
Chashma Sugar Mills Limited (CHAS) quarterly cash flow statement
Operating activities generated Rs 87.3 mn of cash in Q3 FY2026 (Apr – Jun 2026), down 97.0% on Q3 FY2025. Capital expenditure was Rs 262.6 mn, leaving free cash flow of -Rs 175.4 mn. Overall, cash increased by Rs 4.1 bn.
| Rs bn | TTM to Jun 2026 | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (0.2) | (0.6) | 0.1 | 0.5 | (0.2) | (0.6) | (1.4) | (1.4) | (3.2) | ||||||||||||
| Depreciation & amortisation | 1.6 | 0.5 | 0.5 | 0.5 | 0.2 | 0.5 | 0.5 | 0.5 | 0.5 | ||||||||||||
| Net cash from operating activities | (9.7) | 0.1 | (14.3) | (1.9) | 6.4 | 2.9 | (8.7) | (4.9) | 6.8 | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (0.7) | (0.3) | (0.1) | (0.0) | (0.3) | — | (0.1) | (0.1) | — | ||||||||||||
| Net cash from investing activities | (1.4) | (0.2) | (0.1) | (0.0) | (1.1) | 3.8 | (0.1) | 0.4 | (0.0) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | — | — | — | (0.0) | (0.0) | — | — | 0.0 | ||||||||||||
| Borrowings raised / (repaid) | 5.6 | 4.2 | (0.4) | 2.2 | (0.5) | (4.0) | (0.5) | (0.1) | 1.0 | ||||||||||||
| Net cash from financing activities | 5.8 | 4.2 | (0.4) | 2.2 | (0.3) | (4.2) | (0.1) | (0.1) | 1.1 | ||||||||||||
| Net change in cash | (5.4) | 4.1 | (14.7) | 0.3 | 5.0 | 2.4 | (8.9) | (4.7) | 7.9 | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (10.4) | (0.2) | (14.3) | (1.9) | 6.1 | — | (8.8) | (5.0) | — | ||||||||||||
| Rs mn | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | — | — | — | — | — | -416.3% | -372.0% | ||||||||||||
| Depreciation & amortisation | -14.6% | -9.9% | -12.3% | -61.0% | +8.0% | +21.6% | +15.0% | +25.8% | ||||||||||||
| Net cash from operating activities | -97.0% | — | — | -6.2% | -42.2% | — | — | +4.8% | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | -31.0% | -47.7% | — | — | -75.8% | -74.4% | — | ||||||||||||
| Net cash from investing activities | -106.6% | — | -107.4% | — | +8,625.6% | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | -63.3% | — | — | -100.0% | ||||||||||||
| Borrowings raised / (repaid) | — | — | — | -147.8% | -1,451.7% | — | -103.3% | — | ||||||||||||
| Net cash from financing activities | — | — | — | -125.3% | -1,519.7% | — | -103.3% | — | ||||||||||||
| Net change in cash | +66.5% | — | — | -36.1% | -54.6% | — | — | +98.5% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — | — | — | — | ||||||||||||
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 55
| Rs bn | Q3 FY2026 Apr – Jun 2026 | Q2 FY2026 Jan – Mar 2026 | Q1 FY2026 Oct – Dec 2025 | Q4 FY2025 Jul – Sep 2025 | Q3 FY2025 Apr – Jun 2025 | Q2 FY2025 Jan – Mar 2025 | Q1 FY2025 Oct – Dec 2024 | Q4 FY2024 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (0.6) | 0.1 | 0.5 | (0.2) | (0.6) | (1.4) | (1.4) | (3.2) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 1.6 | 1.4 | 1.1 | 0.3 | 1.4 | 1.5 | 1.3 | 2.2 |
| Income Tax Expense - Cash Flow - to Reconcile | — | — | — | (0.2) | 0.2 | — | — | (0.1) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.1 | 0.1 | 0.1 | 0.2 | (0.1) | 0.1 | 0.1 | 0.8 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.0 | 0.9 | 0.5 | 0.1 | 0.9 | 0.9 | 0.7 | 0.9 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 0.5 | 0.5 | 0.5 | 0.2 | 0.5 | 0.5 | 0.5 | 0.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 0.5 | 0.5 | 0.5 | 0.2 | 0.5 | 0.5 | 0.5 | 0.5 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | 0.0 | (0.0) | (0.1) | (0.1) | (0.0) | (0.0) | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.1 | 0.3 | 0.1 | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash | 0.6 | 0.4 | 0.8 | 0.6 | 0.8 | 0.6 | 1.2 | 2.0 |
| Interest & Dividends - Received - Total - Cash Flow | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | — | 0.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 0.3 | 0.9 | 0.7 | (0.7) | (0.1) | (0.7) | (1.4) | (2.9) |
| Working Capital - Increase/(Decrease) - Cash Flow | (0.2) | (15.2) | (2.6) | 7.1 | 3.1 | (8.1) | (3.5) | 9.7 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (1.3) | 1.4 | (3.0) | 0.8 | 0.4 | 1.0 | (2.9) | 1.3 |
| Inventories - Decrease/(Increase) - Cash Flow | 1.3 | (15.4) | 1.3 | 5.7 | 2.6 | (8.8) | (2.4) | 9.8 |
| Other Assets - Decrease/(Increase) - Cash Flow | 1.3 | (0.7) | (1.4) | (0.1) | (0.3) | 0.0 | (0.0) | (0.0) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (1.5) | (0.5) | 0.5 | — | — | — | — | — |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | — | — | — | — | — | — | — | — |
| Accounts Payable - Increase/(Decrease) - Cash Flow | — | — | — | 0.8 | 0.4 | (0.4) | 1.8 | (1.3) |
| Net Cash Flow from Operating Activities | 0.1 | (14.3) | (1.9) | 6.4 | 2.9 | (8.7) | (4.9) | 6.8 |
| Capital Expenditures - Net - Cash Flow | 0.2 | 0.1 | 0.0 | 0.1 | (3.8) | 0.1 | 0.1 | (0.0) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.2 | 0.1 | 0.0 | 0.1 | (3.8) | 0.1 | 0.1 | (0.0) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.3 | 0.1 | 0.0 | 0.3 | — | 0.1 | 0.1 | — |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 0.0 | 0.0 | 0.2 | 3.8 | 0.0 | 0.0 | 0.0 |
| Capital Expenditures - Total | 0.3 | 0.1 | 0.0 | 0.3 | — | 0.1 | 0.1 | — |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | — | — | (0.9) | 0.0 | (0.0) | 0.5 | (0.1) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | — | — | (0.9) | 0.0 | (0.0) | 0.5 | (0.1) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | — | — | 0.0 | 0.0 | — | 0.5 | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | — | — | — | 0.9 | — | 0.0 | — | 0.1 |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | 0.0 | 0.0 | (0.0) | 0.0 | 0.0 | 0.0 | 0.0 |
| Net Cash Flow from Investing Activities | (0.2) | (0.1) | (0.0) | (1.1) | 3.8 | (0.1) | 0.4 | (0.0) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | 0.0 | 0.0 | — | — | 0.0 |
| Dividends - Common - Cash Paid | — | — | — | 0.0 | 0.0 | — | — | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 4.2 | (0.4) | 2.2 | (0.5) | (4.0) | (0.5) | (0.1) | 1.0 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (1.1) | (0.1) | 2.4 | (2.0) | (0.9) | 0.2 | (0.9) | 0.1 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 5.3 | (0.3) | (0.2) | 1.5 | (3.2) | (0.7) | 0.8 | 0.8 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | (0.0) | (0.0) | (0.0) | (0.1) | (0.0) | (0.0) | (0.0) |
| Debt - Issued - Long-Term - Cash Flow | 5.3 | — | — | 1.5 | — | — | 0.9 | 0.9 |
| Debt - Reduced - Long-Term - Cash Flow | 0.0 | 0.3 | 0.2 | 0.0 | 3.2 | 0.7 | 0.0 | 0.0 |
| 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 | 0.1 | 0.0 | 0.0 | 0.0 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | — | 0.2 | (0.2) | 0.5 | — | 0.1 |
| Net Cash Flow from Financing Activities | 4.2 | (0.4) | 2.2 | (0.3) | (4.2) | (0.1) | (0.1) | 1.1 |
| Net Change in Cash - Total | 4.1 | (14.7) | 0.3 | 5.0 | 2.4 | (8.9) | (4.7) | 7.9 |
| Net Cash from Continuing Operations | 4.1 | (14.7) | 0.3 | 5.0 | 2.4 | (8.9) | (4.7) | 7.9 |
| Net Cash - Beginning Balance | (22.6) | (7.9) | (8.2) | (13.2) | (16.7) | (7.8) | (3.1) | (11.0) |
| Net Cash - Ending Balance | (18.6) | (22.6) | (7.9) | (8.2) | (14.2) | (16.7) | (7.8) | (3.1) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.1 | 0.3 | 0.1 | 0.2 | 0.1 | 0.1 | 0.1 | 0.1 |
| Interest Paid - Cash Flow - Supplemental | 0.6 | 0.4 | 0.8 | 0.6 | 0.8 | 0.6 | 1.2 | 2.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | — | 0.1 |
| CF from Optg Activities before Change in WC & Int Payments | 0.9 | 1.3 | 1.5 | (0.1) | 0.7 | (0.0) | (0.2) | (1.0) |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 0.5 | 0.5 | 0.5 | 0.2 | 0.5 | 0.5 | 0.5 | 0.5 |
| Free Cash Flow to Equity | 4.1 | (14.7) | 0.3 | 5.8 | 2.6 | (9.4) | (5.1) | 7.8 |
| Free Cash Flow Net of Dividends | (0.2) | (14.3) | (1.9) | 6.1 | — | (8.8) | (5.0) | — |
| Free Cash Flow | (0.2) | (14.3) | (1.9) | 6.1 | — | (8.8) | (5.0) | — |
Every line the company reported, in the original order and wording, without regrouping or signs changed.