DWSM Dewan Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 8.07 -5.94%
Quarterly · Q4 FY2021 – Q3 FY2026
Dewan Sugar Mills Limited (DWSM) quarterly cash flow statement
Operating activities generated Rs 3.2 mn of cash in Q3 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 0, leaving free cash flow of Rs 3.2 mn. Overall, cash decreased by Rs 4.5 mn.
| Rs mn | 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) | (611.7) | (133.8) | (389.1) | (213.2) | 124.4 | (154.3) | (267.3) | (359.2) | (215.3) | ||||||||||||
| Depreciation & amortisation | 370.1 | 90.6 | 91.9 | 92.3 | 95.3 | 98.7 | 116.3 | 103.8 | 88.7 | ||||||||||||
| Net cash from operating activities | 42.2 | 3.2 | 46.9 | (13.0) | 5.1 | (9.1) | 90.7 | (16.0) | (27.1) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | 0.0 | (31.3) | 0.0 | — | 0.0 | (0.7) | 0.0 | (2.9) | ||||||||||||
| Net cash from investing activities | (31.3) | 0.0 | (31.3) | 0.0 | 0.0 | 0.0 | (0.7) | 0.0 | (2.9) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | (21.2) | (7.7) | (10.8) | 8.0 | (10.8) | 0.0 | — | — | 0.0 | ||||||||||||
| Net cash from financing activities | (21.2) | (7.7) | (10.8) | 8.0 | (10.8) | 0.0 | (71.8) | 0.0 | 0.0 | ||||||||||||
| Net change in cash | (10.3) | (4.5) | 4.9 | (5.0) | (5.7) | (9.1) | 18.2 | (16.0) | (30.0) | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | 3.2 | 15.7 | (13.0) | — | (9.1) | 90.0 | (16.0) | (30.0) | ||||||||||||
| 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) | — | — | — | — | — | — | — | — | ||||||||||||
| Depreciation & amortisation | -8.2% | -21.0% | -11.1% | +7.5% | +32.5% | -2.3% | +30.2% | -2.2% | ||||||||||||
| Net cash from operating activities | — | -48.2% | — | — | -107.7% | +993.4% | -448.8% | -157.8% | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | +4,562.6% | — | — | -100.0% | -92.5% | -100.0% | -94.4% | ||||||||||||
| Net cash from investing activities | — | — | — | — | — | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | — | -2,390,120.0% | — | — | — | — | ||||||||||||
| Net cash from financing activities | — | — | — | -2,390,120.0% | — | — | — | — | ||||||||||||
| Net change in cash | — | -73.2% | — | — | -131.3% | — | — | — | ||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -82.6% | — | — | -107.8% | — | — | — | ||||||||||||
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 41
| 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 |
|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (133.8) | (389.1) | (213.2) | 124.4 | (154.3) | (267.3) | (359.2) | (215.3) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 103.8 | 105.1 | 105.5 | 121.5 | 110.6 | 129.4 | 117.7 | 126.8 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | (0.1) | — | 14.3 | (0.0) | 0.0 | — | 10.7 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 13.2 | 13.4 | 13.3 | 11.9 | 11.9 | 13.2 | 14.0 | 12.6 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 90.6 | 91.9 | 92.3 | 95.3 | 98.7 | 116.3 | 103.8 | 103.4 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 90.6 | 91.9 | 92.3 | 95.3 | 98.7 | 116.3 | 103.8 | 88.7 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 14.8 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 1.1 | 2.4 | 0.4 | 1.6 | 0.9 | 4.4 | 6.1 | 9.4 |
| Interest Paid - Cash | 0.1 | 0.2 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | (31.2) | (286.6) | (108.2) | 244.2 | (44.7) | (142.4) | (247.7) | (98.0) |
| Working Capital - Increase/(Decrease) - Cash Flow | 34.4 | 333.5 | 95.2 | (239.1) | 35.6 | 233.1 | 231.7 | 70.9 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (44.5) | 30.1 | (45.6) | 268.2 | 19.7 | 213.4 | (203.6) | 83.9 |
| Inventories - Decrease/(Increase) - Cash Flow | 64.0 | 31.4 | (26.3) | 11.6 | 46.4 | (47.7) | 333.8 | 285.1 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (3.7) | (1.6) | (1.0) | — | — | — | 0.0 | — |
| Accounts Payable - Increase/(Decrease) - Cash Flow | 18.6 | 273.6 | 168.0 | (519.0) | (30.4) | 67.4 | 101.4 | (298.2) |
| Net Cash Flow from Operating Activities | 3.2 | 46.9 | (13.0) | 5.1 | (9.1) | 90.7 | (16.0) | (27.1) |
| Capital Expenditures - Net - Cash Flow | 0.0 | 31.3 | 0.0 | (0.0) | 0.0 | 0.7 | 0.0 | 2.9 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 31.3 | 0.0 | (0.0) | 0.0 | 0.7 | 0.0 | 2.9 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 31.3 | 0.0 | — | 0.0 | 0.7 | 0.0 | 2.9 |
| Capital Expenditures - Total | 0.0 | 31.3 | 0.0 | — | 0.0 | 0.7 | 0.0 | 2.9 |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | — | — | — |
| Net Cash Flow from Investing Activities | 0.0 | (31.3) | 0.0 | 0.0 | 0.0 | (0.7) | 0.0 | (2.9) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (7.7) | (10.8) | 8.0 | (10.8) | 0.0 | — | — | 0.0 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (7.7) | (10.8) | 8.0 | (10.8) | 0.0 | — | — | 0.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| 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 | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (7.7) | (10.8) | 8.0 | (10.8) | 0.0 | (71.8) | 0.0 | 0.0 |
| Non-Classified Cash Flows | — | — | — | — | — | — | — | — |
| Net Change in Cash - Total | (4.5) | 4.9 | (5.0) | (5.7) | (9.1) | 18.2 | (16.0) | (30.0) |
| Net Cash from Continuing Operations | (4.5) | 4.9 | (5.0) | (5.7) | (9.1) | 18.2 | (16.0) | (30.0) |
| Net Cash - Beginning Balance | 15.5 | 10.6 | 15.6 | 21.2 | 30.3 | 12.1 | 28.1 | 58.1 |
| Net Cash - Ending Balance | 10.9 | 15.5 | 10.6 | 15.6 | 21.2 | 30.3 | 12.1 | 28.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 1.1 | 2.4 | 0.4 | 1.6 | 0.9 | 4.4 | 6.1 | 9.4 |
| Interest Paid - Cash Flow - Supplemental | 0.1 | 0.2 | 0.1 | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 |
| CF from Optg Activities before Change in WC & Int Payments | (31.1) | (286.4) | (108.0) | 244.4 | (44.6) | (142.3) | (247.6) | (97.9) |
| Depreciation, Depletion & Amortization - Cash Flow | 90.6 | 91.9 | 92.3 | 95.3 | 98.7 | 116.3 | 103.8 | 88.7 |
| Free Cash Flow to Equity | (4.5) | 4.9 | (5.0) | (5.7) | (9.1) | 90.0 | (16.0) | (30.0) |
| Free Cash Flow Net of Dividends | 3.2 | 15.7 | (13.0) | — | (9.1) | 90.0 | (16.0) | (30.0) |
| Free Cash Flow | 3.2 | 15.7 | (13.0) | — | (9.1) | 90.0 | (16.0) | (30.0) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.