KPUS Khairpur Sugar Mills Limited
Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 1,180.36 +10.00%
Annual · FY2015 – FY2025
Khairpur Sugar Mills Limited (KPUS) cash flow statement
Operating activities generated -Rs 323.3 mn of cash in FY2025 (Oct 2024 – Sep 2025), down 254.8% on FY2024, -122% of the starting profit. Capital expenditure was Rs 322.7 mn, leaving free cash flow of -Rs 646.0 mn. Overall, cash increased by Rs 136.5 mn.
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | 265.9 | 258.2 | 113.5 | 219.3 | 178.7 | 5.4 | (85.1) | 92.0 | (110.7) | 42.6 | — |
| Depreciation & amortisation | 270.2 | 250.1 | 225.0 | 171.4 | 115.6 | 120.6 | 101.6 | 79.2 | 76.2 | 76.6 | — |
| Net cash from operating activities | (323.3) | 208.9 | (373.2) | 47.7 | (179.4) | 92.8 | (142.7) | 496.8 | (1,063.2) | 206.8 | — |
| Investing activities | |||||||||||
| Capital expenditure | (322.7) | (124.6) | (142.4) | (210.5) | (218.6) | (112.9) | (245.5) | (92.7) | (209.4) | (45.5) | — |
| Net cash from investing activities | (248.8) | (152.8) | (164.7) | (202.2) | (218.6) | (111.7) | (247.9) | (94.0) | (209.4) | (44.8) | — |
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | 708.6 | (0.1) | 393.7 | 242.3 | 444.3 | (7.1) | 451.2 | (411.9) | 1,288.5 | (192.8) | — |
| Net cash from financing activities | 708.6 | (2.1) | 389.6 | 238.3 | 440.3 | (11.2) | 447.2 | (416.0) | 1,284.5 | (196.9) | — |
| Net change in cash | 136.5 | 53.9 | (148.3) | 83.8 | 42.4 | (30.1) | 56.6 | (13.1) | 11.9 | (34.9) | — |
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | (646.0) | 84.3 | (515.6) | (162.9) | (398.0) | (20.2) | (388.2) | 404.1 | (1,272.6) | 161.3 | — |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||
| Profit (cash-flow starting line, as reported) | +3.0% | +127.6% | -48.3% | +22.7% | +3,235.9% | — | -192.6% | — | -359.7% | — | — |
| Depreciation & amortisation | +8.1% | +11.1% | +31.3% | +48.3% | -4.2% | +18.7% | +28.3% | +4.0% | -0.6% | — | — |
| Net cash from operating activities | -254.8% | — | -882.8% | — | -293.3% | — | -128.7% | — | -614.1% | — | — |
| Investing activities | |||||||||||
| Capital expenditure | +159.0% | -12.5% | -32.3% | -3.7% | +93.5% | -54.0% | +164.9% | -55.7% | +360.1% | — | — |
| Net cash from investing activities | — | — | — | — | — | — | — | — | — | — | — |
| Financing activities | |||||||||||
| Borrowings raised / (repaid) | — | -100.0% | +62.4% | -45.5% | — | -101.6% | — | -132.0% | — | — | — |
| Net cash from financing activities | — | -100.5% | +63.5% | -45.9% | — | -102.5% | — | -132.4% | — | — | — |
| Net change in cash | +153.1% | — | -276.8% | +98.0% | — | -153.2% | — | -210.0% | — | — | — |
| Key figures | |||||||||||
| Free cash flow (operating cash flow − capex) | -866.2% | — | — | — | — | — | -196.1% | — | -888.9% | — | — |
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 48
| 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 | 265.9 | 258.2 | 113.5 | 219.3 | 178.7 | 5.4 | (85.1) | 92.0 | (110.7) | 42.6 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 753.1 | 773.6 | 642.3 | 491.4 | 396.9 | 415.1 | 369.1 | 212.7 | 246.8 | 223.3 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 23.4 | (35.3) | 2.5 | (0.2) | (11.7) | (41.9) | (3.9) | (38.0) | 7.5 | 19.0 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 468.8 | 568.5 | 414.7 | 326.1 | 293.1 | 336.4 | 271.4 | 171.6 | 163.2 | 127.7 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 270.2 | 250.1 | 225.0 | 171.4 | 115.6 | 120.6 | 101.6 | 79.2 | 76.2 | 76.6 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 270.2 | 249.7 | 224.6 | 170.9 | 115.2 | 120.6 | 101.6 | 79.2 | 76.2 | 76.6 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | 0.4 | 0.4 | 0.4 | 0.3 | — | — | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (9.3) | (9.6) | 0.0 | (5.9) | 0.0 | (0.0) | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 188.9 | 186.3 | 75.9 | 11.5 | 99.8 | 26.3 | 39.0 | 69.0 | 38.9 | 9.7 |
| Interest Paid - Cash | 555.3 | 478.1 | 310.3 | 206.3 | 183.9 | 277.8 | 182.8 | 112.1 | 79.4 | 71.4 |
| Cash Flow from Operating Activities before Changes in Working Capital | 274.8 | 367.4 | 369.5 | 492.9 | 291.9 | 116.4 | 62.2 | 123.6 | 17.8 | 184.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | (598.1) | (158.5) | (742.6) | (445.2) | (471.3) | (23.6) | (204.9) | 373.2 | (1,081.0) | 22.0 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (943.0) | (103.5) | (210.3) | (108.3) | (84.1) | (108.6) | 216.4 | (510.6) | (61.5) | 30.0 |
| Inventories - Decrease/(Increase) - Cash Flow | 653.2 | 39.6 | (808.6) | (626.2) | (493.3) | 402.6 | 301.0 | 432.8 | (1,532.2) | 295.4 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (308.3) | (94.5) | 276.3 | 289.3 | 106.2 | (317.6) | (722.3) | 451.0 | 512.8 | (303.4) |
| Net Cash Flow from Operating Activities | (323.3) | 208.9 | (373.2) | 47.7 | (179.4) | 92.8 | (142.7) | 496.8 | (1,063.2) | 206.8 |
| Capital Expenditures - Net - Cash Flow | 310.8 | 113.2 | 142.4 | 202.2 | 218.6 | 111.7 | 245.5 | 92.7 | 209.4 | 45.5 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 310.8 | 113.2 | 142.4 | 199.4 | 218.6 | 111.7 | 245.5 | 92.7 | 209.4 | 45.5 |
| Property, Plant & Equipment - Purchased - Cash Flow | 322.7 | 124.6 | 142.4 | 207.8 | 218.6 | 112.9 | 245.5 | 92.7 | 209.4 | 45.5 |
| Property, Plant & Equipment Sold - Cash Flow | 12.0 | 11.4 | 0.0 | 8.4 | 0.0 | 1.2 | — | — | — | — |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | 0.0 | 2.7 | — | — | — | — | — | — |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | 0.0 | 2.7 | — | — | — | — | — | — |
| Capital Expenditures - Total | 322.7 | 124.6 | 142.4 | 210.5 | 218.6 | 112.9 | 245.5 | 92.7 | 209.4 | 45.5 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | 61.9 | (39.6) | (22.3) | — | — | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | 61.9 | (39.6) | (22.3) | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | — | — | — | 0.0 | (2.4) | (1.3) | 0.0 | 0.7 |
| Net Cash Flow from Investing Activities | (248.8) | (152.8) | (164.7) | (202.2) | (218.6) | (111.7) | (247.9) | (94.0) | (209.4) | (44.8) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 708.6 | (0.1) | 393.7 | 242.3 | 444.3 | (7.1) | 451.2 | (411.9) | 1,288.5 | (192.8) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 798.1 | 165.5 | 419.3 | 315.2 | 481.3 | (97.3) | 451.2 | (411.9) | 1,288.5 | (192.8) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (89.5) | (165.6) | (25.6) | (72.8) | (37.0) | 90.1 | — | — | — | — |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (19.2) | 22.6 | (7.3) | (9.8) | (13.3) | (14.9) | — | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | 22.6 | — | — | — | 105.0 | — | — | — | — |
| Lease liabilities - Issued - Cash flow | — | 22.6 | — | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | 89.5 | 188.2 | 25.6 | 72.8 | 37.0 | 14.9 | — | — | — | — |
| 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 | 19.2 | — | 7.3 | 9.8 | 13.3 | 14.9 | — | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | 0.0 | (2.0) | (4.0) | (4.0) | (4.0) | (4.0) | (4.0) | (4.0) | (4.0) | (4.0) |
| Net Cash Flow from Financing Activities | 708.6 | (2.1) | 389.6 | 238.3 | 440.3 | (11.2) | 447.2 | (416.0) | 1,284.5 | (196.9) |
| Net Change in Cash - Total | 136.5 | 53.9 | (148.3) | 83.8 | 42.4 | (30.1) | 56.6 | (13.1) | 11.9 | (34.9) |
| Net Cash from Continuing Operations | 136.5 | 53.9 | (148.3) | 83.8 | 42.4 | (30.1) | 56.6 | (13.1) | 11.9 | (34.9) |
| Net Cash - Beginning Balance | 82.2 | 28.3 | 176.6 | 92.7 | 50.4 | 80.5 | 23.9 | 37.0 | 25.1 | 60.0 |
| Net Cash - Ending Balance | 218.8 | 82.2 | 28.3 | 176.6 | 92.7 | 50.4 | 80.5 | 23.9 | 37.0 | 25.1 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 188.9 | 186.3 | 75.9 | 11.5 | 99.8 | 26.3 | 39.0 | 69.0 | 38.9 | 9.7 |
| Interest Paid - Cash Flow - Supplemental | 555.3 | 478.1 | 310.3 | 206.3 | 183.9 | 277.8 | 182.8 | 112.1 | 79.4 | 71.4 |
| CF from Optg Activities before Change in WC & Int Payments | 830.0 | 845.5 | 679.8 | 699.2 | 475.8 | 394.2 | 245.0 | 235.7 | 97.2 | 256.2 |
| Depreciation, Depletion & Amortization - Cash Flow | 270.2 | 250.1 | 225.0 | 171.4 | 115.6 | 120.6 | 101.6 | 79.2 | 76.2 | 76.6 |
| Free Cash Flow to Equity | 74.6 | 95.6 | (121.9) | 87.9 | 46.4 | (26.1) | 63.0 | (7.8) | 16.0 | (31.5) |
| Free Cash Flow Net of Dividends | (646.0) | 84.3 | (515.6) | (162.9) | (398.0) | (20.2) | (388.2) | 404.1 | (1,272.6) | 161.3 |
| Free Cash Flow | (646.0) | 84.3 | (515.6) | (162.9) | (398.0) | (20.2) | (388.2) | 404.1 | (1,272.6) | 161.3 |
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.