Last close · 16 Oct 2026
Rs 79.06 +1.26%
Annual · FY2009 – FY2026
International Steels Limited (ISL) cash flow statement
Operating activities generated -Rs 3.8 bn of cash in FY2026 (Jul 2025 – Jun 2026), down 265.3% on FY2025, -69% of the starting profit. Capital expenditure was Rs 1.0 bn, leaving free cash flow of -Rs 4.8 bn. Dividends paid to shareholders came to Rs 2.0 bn. Overall, cash decreased by Rs 898.9 mn.
| Rs bn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 5.5 | 2.4 | 4.7 | 5.2 | 8.0 | |||||||||||||
| Depreciation & amortisation | 2.2 | 2.0 | 1.8 | 1.7 | 1.5 | |||||||||||||
| Net cash from operating activities | (3.8) | 2.3 | 5.0 | 22.4 | (3.5) | |||||||||||||
| Investing activities | ||||||||||||||||||
| Capital expenditure | (1.0) | (1.0) | (1.8) | (1.4) | (1.8) | |||||||||||||
| Net cash from investing activities | (1.0) | (1.2) | (2.1) | (1.7) | (1.7) | |||||||||||||
| Financing activities | ||||||||||||||||||
| Dividends paid | (2.0) | (1.3) | (2.2) | (3.3) | (3.9) | |||||||||||||
| Borrowings raised / (repaid) | 5.9 | 0.6 | 0.2 | (6.7) | 1.8 | |||||||||||||
| Net cash from financing activities | 3.9 | (0.7) | (2.0) | (10.0) | (2.1) | |||||||||||||
| Net change in cash | (0.9) | 0.4 | 0.9 | 10.6 | (7.2) | |||||||||||||
| Key figures | ||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (4.8) | 1.3 | 3.2 | 21.0 | (5.3) | |||||||||||||
| Rs mn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||
| Profit (cash-flow starting line, as reported) | +126.5% | -47.9% | -9.5% | -35.1% | -22.3% | |||||||||||||
| Depreciation & amortisation | +13.2% | +5.9% | +9.0% | +11.9% | -1.4% | |||||||||||||
| Net cash from operating activities | -265.3% | -53.7% | -77.7% | — | -142.9% | |||||||||||||
| Investing activities | ||||||||||||||||||
| Capital expenditure | -0.6% | -42.5% | +28.2% | -23.0% | +255.5% | |||||||||||||
| Net cash from investing activities | — | — | — | — | — | |||||||||||||
| Financing activities | ||||||||||||||||||
| Dividends paid | +49.6% | -39.9% | -33.3% | -16.6% | +200.0% | |||||||||||||
| Borrowings raised / (repaid) | +847.5% | +304.5% | — | -467.5% | +6,083.2% | |||||||||||||
| Net cash from financing activities | — | — | — | — | — | |||||||||||||
| Net change in cash | -309.7% | -51.1% | -91.7% | — | -215.3% | |||||||||||||
| Key figures | ||||||||||||||||||
| Free cash flow (operating cash flow − capex) | -482.9% | -60.1% | -84.9% | — | -170.2% | |||||||||||||
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. Updated 16 Oct 2026.
All reported line items 67
| Rs bn | FY2026 Jul 2025 – Jun 2026 | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 5.5 | 2.4 | 4.7 | 5.2 | 8.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 3.0 | 2.5 | 2.6 | 3.8 | 2.8 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (0.5) | (0.0) | — | — | — |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 0.2 | 0.2 | 0.2 | 0.1 | 0.1 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.1 | 0.5 | 0.5 | 2.1 | 1.2 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 2.2 | 2.0 | 1.8 | 1.7 | 1.5 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 2.2 | 2.0 | 1.8 | 1.7 | 1.5 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | 0.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | (0.1) | (0.0) | (0.0) | (0.1) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | — | 0.0 | 0.0 | (0.0) | (0.0) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 3.1 | 1.8 | 2.3 | 2.0 | 1.9 |
| Interest Paid - Cash | 1.1 | 0.8 | 0.9 | 2.3 | 1.1 |
| Interest & Dividends - Received - Total - Cash Flow | 0.2 | 0.2 | 0.3 | 0.1 | 0.0 |
| Cash Flow from Operating Activities before Changes in Working Capital | 4.7 | 2.6 | 4.4 | 4.8 | 7.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | (8.5) | (0.3) | 0.6 | 17.6 | (11.2) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (1.7) | 0.4 | (0.4) | 1.2 | (0.3) |
| Inventories - Decrease/(Increase) - Cash Flow | (5.1) | (3.6) | (0.9) | 12.8 | (13.4) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.1) | 0.1 | (0.1) | 0.1 | 1.8 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (1.8) | 2.8 | 2.0 | 4.0 | (0.4) |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 0.2 | 0.1 | 0.0 | (0.5) | 1.0 |
| Other Assets & Liabilities - Increase/(Decrease) - Net - Cash Flow | — | — | — | — | — |
| Net Cash Flow from Operating Activities | (3.8) | 2.3 | 5.0 | 22.4 | (3.5) |
| Capital Expenditures - Net - Cash Flow | 0.9 | 0.9 | 1.7 | 1.4 | 1.7 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.9 | 0.8 | 1.6 | 1.2 | 1.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | 1.0 | 0.9 | 1.7 | 1.3 | 1.7 |
| Property, Plant & Equipment Sold - Cash Flow | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | 0.0 | 0.1 | 0.1 | 0.1 | 0.2 |
| Intangible Assets - Purchased/Acquired - Cash Flow | 0.0 | 0.1 | 0.1 | 0.1 | 0.2 |
| Intangible Assets - Net - Cash Flow | — | — | — | — | — |
| Capital Expenditures - Total | 1.0 | 1.0 | 1.8 | 1.4 | 1.8 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.1) | (0.2) | (0.4) | (0.4) | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.1) | (0.2) | (0.4) | (0.4) | — |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 0.5 | 13.5 | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 0.6 | 13.7 | — | — | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | — | (0.0) | — | — | — |
| Net Cash Flow from Investing Activities | (1.0) | (1.2) | (2.1) | (1.7) | (1.7) |
| Dividends Paid - Cash - Total - Cash Flow | 2.0 | 1.3 | 2.2 | 3.3 | 3.9 |
| Dividends - Common - Cash Paid | 2.0 | 1.3 | 2.2 | 3.3 | 3.9 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | — |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 5.9 | 0.6 | 0.2 | (6.7) | 1.8 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 6.1 | 1.0 | 0.4 | (3.9) | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (0.2) | (0.4) | (0.2) | (2.8) | 1.8 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.0) | (0.0) | (0.0) | (0.0) | 2.7 |
| Debt - Issued - Long-Term - Cash Flow | — | 0.0 | 0.2 | 0.2 | 3.3 |
| Lease liabilities - Issued - Cash flow | — | — | — | — | 2.7 |
| Debt - Reduced - Long-Term - Cash Flow | 0.2 | 0.4 | 0.4 | 3.1 | 1.5 |
| 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 | 0.0 | 0.0 | 0.0 | 0.0 | — |
| Net Cash Flow from Financing Activities | 3.9 | (0.7) | (2.0) | (10.0) | (2.1) |
| Net Change in Cash - Total | (0.9) | 0.4 | 0.9 | 10.6 | (7.2) |
| Net Cash from Continuing Operations | (0.9) | 0.4 | 0.9 | 10.6 | (7.2) |
| Net Cash - Beginning Balance | 2.4 | 2.0 | 1.1 | (9.5) | (2.3) |
| Net Cash - Ending Balance | 1.5 | 2.4 | 2.0 | 1.1 | (9.5) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 3.1 | 1.8 | 2.3 | 2.0 | 1.9 |
| Interest Paid - Cash Flow - Supplemental | 1.1 | 0.8 | 0.9 | 2.3 | 1.1 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.2 | 0.2 | 0.3 | 0.1 | 0.0 |
| CF from Optg Activities before Change in WC & Int Payments | 5.8 | 3.5 | 5.3 | 7.1 | 8.9 |
| Contract Liabilities - Increase/(Decrease) - Cash Flow | 0.2 | 0.1 | 0.0 | (0.5) | 1.0 |
| Common Stock Buyback - Net | — | — | — | — | — |
| Depreciation, Depletion & Amortization - Cash Flow | 2.2 | 2.0 | 1.8 | 1.7 | 1.5 |
| Free Cash Flow to Equity | 1.1 | 2.0 | 3.4 | 14.3 | (3.3) |
| Free Cash Flow Net of Dividends | (6.8) | (0.0) | 1.0 | 17.7 | (9.2) |
| Free Cash Flow | (4.8) | 1.3 | 3.2 | 21.0 | (5.3) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.