HWQS Haseeb Waqas Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 18.61 +3.27%
Quarterly · Q4 FY2021 – Q3 FY2026
Haseeb Waqas Sugar Mills Limited (HWQS) quarterly cash flow statement
Operating activities generated -Rs 1.3 mn of cash in Q3 FY2026 (Apr – Jun 2026). Capital expenditure was Rs 0, leaving free cash flow of -Rs 1.3 mn. Overall, cash decreased by Rs 1.3 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) | (300.5) | (66.6) | (70.9) | (69.4) | (93.6) | (74.2) | (72.7) | (75.1) | (103.9) | ||||||||||||
| Depreciation & amortisation | 264.1 | 65.7 | 64.0 | 64.4 | 70.0 | 67.7 | 67.5 | 68.0 | 74.0 | ||||||||||||
| Net cash from operating activities | (18.0) | (1.3) | (9.1) | 1.4 | (9.0) | (8.6) | (4.9) | (8.3) | (10.2) | ||||||||||||
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — | ||||||||||||
| Net cash from investing activities | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.1) | ||||||||||||
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 8.2 | (0.0) | 11.7 | (3.8) | 0.3 | 19.9 | 2.6 | 2.1 | 12.6 | ||||||||||||
| Net cash from financing activities | 8.2 | (0.0) | 11.7 | (3.8) | 0.3 | 19.9 | 2.6 | 2.1 | 12.6 | ||||||||||||
| Net change in cash | (9.8) | (1.3) | 2.6 | (2.4) | (8.7) | 11.3 | (2.3) | (6.2) | 2.3 | ||||||||||||
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | (1.3) | (9.1) | 1.4 | — | (8.6) | (4.9) | (8.3) | — | ||||||||||||
| 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 | -2.9% | -5.2% | -5.3% | -5.4% | -5.2% | -5.2% | -5.3% | -28.6% | ||||||||||||
| Net cash from operating activities | — | — | — | — | — | — | — | — | ||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | — | — | — | — | — | — | — | — | ||||||||||||
| Net cash from investing activities | — | — | — | — | -100.0% | — | — | — | ||||||||||||
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | -100.0% | +356.1% | -287.3% | -97.7% | +46.2% | -96.7% | -76.1% | -73.5% | ||||||||||||
| Net cash from financing activities | -100.0% | +356.1% | -287.3% | -97.7% | +46.2% | -96.7% | -76.1% | -73.5% | ||||||||||||
| Net change in cash | -111.6% | — | — | -470.2% | +130.3% | -3,945.5% | — | +46.0% | ||||||||||||
| 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 44
| 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 | (66.6) | (70.9) | (69.4) | (93.6) | (74.2) | (72.7) | (75.1) | (103.9) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 65.8 | 63.9 | 64.4 | 84.0 | 67.7 | 67.5 | 68.0 | 92.0 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.0 | (0.0) | 0.0 | 14.0 | 0.0 | 0.0 | 0.0 | 18.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 65.7 | 64.0 | 64.4 | 70.0 | 67.7 | 67.5 | 68.0 | 74.0 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 65.7 | 64.0 | 64.4 | 70.0 | 67.7 | 67.5 | 68.0 | 74.0 |
| Deferred Income Taxes & Income Tax Credits - Cash Flow - to Reconcile | — | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 0.2 | (0.2) | — | 0.5 | 0.1 | (0.1) | — | 0.9 |
| Interest Paid - Cash | — | 0.0 | — | 0.0 | 0.0 | 30.6 | — | 30.6 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | — | — | — | 30.6 | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (1.0) | (6.8) | (5.0) | (10.1) | (6.5) | (35.8) | 23.5 | (43.3) |
| Working Capital - Increase/(Decrease) - Cash Flow | (0.3) | (2.4) | 6.4 | 1.2 | (2.1) | 30.9 | (31.8) | 33.2 |
| Inventories - Decrease/(Increase) - Cash Flow | — | — | 0.0 | 0.0 | 0.0 | (0.0) | 0.0 | 6.4 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (1.2) | 4.5 | 0.0 | 14.1 | (0.5) | (14.1) | 0.0 | 23.1 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | (65.7) | 65.7 | — | — | 0.2 | (0.2) | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 0.9 | 58.8 | (59.3) | (12.9) | (1.6) | 44.7 | (31.6) | 3.6 |
| Net Cash Flow from Operating Activities | (1.3) | (9.1) | 1.4 | (9.0) | (8.6) | (4.9) | (8.3) | (10.2) |
| Capital Expenditures - Net - Cash Flow | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | — | — | — | 0.0 | — | — | — |
| Capital Expenditures - Total | 0.0 | 0.0 | 0.0 | — | 0.0 | 0.0 | 0.0 | — |
| Other Investing Cash Flow - Decrease/(Increase) | 0.0 | — | — | 0.0 | 0.0 | — | — | (0.1) |
| Net Cash Flow from Investing Activities | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (0.1) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | (0.0) | 11.7 | (3.8) | 0.3 | 19.9 | 2.6 | 2.1 | 12.6 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | (0.0) | 0.8 | 0.0 | 0.3 | (0.0) | (0.0) | 0.0 | 0.3 |
| Debt - Issued - Short-Term - Cash Flow | 0.8 | — | — | — | — | — | — | — |
| Debt - Reduced - Short-Term - Cash Flow | 0.8 | — | — | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 0.0 | 10.9 | (3.8) | 0.0 | 20.0 | 2.6 | 2.1 | 12.3 |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — |
| Net Cash Flow from Financing Activities | (0.0) | 11.7 | (3.8) | 0.3 | 19.9 | 2.6 | 2.1 | 12.6 |
| Net Change in Cash - Total | (1.3) | 2.6 | (2.4) | (8.7) | 11.3 | (2.3) | (6.2) | 2.3 |
| Net Cash from Continuing Operations | (1.3) | 2.6 | (2.4) | (8.7) | 11.3 | (2.3) | (6.2) | 2.3 |
| Net Cash - Beginning Balance | 2.8 | 0.3 | 2.7 | 11.3 | 0.0 | 2.4 | 8.6 | 6.3 |
| Net Cash - Ending Balance | 1.5 | 2.8 | 0.3 | 2.7 | 11.3 | 0.0 | 2.4 | 8.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 0.2 | (0.2) | — | 0.5 | 0.1 | (0.1) | — | 0.9 |
| Interest Paid - Cash Flow - Supplemental | — | 0.0 | — | 0.0 | 0.0 | 30.6 | — | 30.6 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | — | — | — | 30.6 | — |
| CF from Optg Activities before Change in WC & Int Payments | (1.0) | (6.8) | (5.0) | (10.1) | (6.5) | (5.2) | 23.5 | (12.8) |
| Depreciation, Depletion & Amortization - Cash Flow | 65.7 | 64.0 | 64.4 | 70.0 | 67.7 | 67.5 | 68.0 | 74.0 |
| Free Cash Flow to Equity | (1.3) | 2.6 | (2.4) | (8.7) | 11.3 | (2.3) | (6.2) | 2.4 |
| Free Cash Flow Net of Dividends | (1.3) | (9.1) | 1.4 | (9.0) | (8.6) | (4.9) | (8.3) | (10.2) |
| Free Cash Flow | (1.3) | (9.1) | 1.4 | (9.0) | (8.6) | (4.9) | (8.3) | (10.2) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.