Last close · 16 Oct 2026
Rs 73.40 -1.26%
Quarterly · Q1 FY2022 – Q4 FY2026
Sardar Chemical Industries Limited (SARC) quarterly cash flow statement
Operating activities generated Rs 4.8 mn of cash in Q4 FY2026 (Apr – Jun 2026), 147% of the starting profit. Capital expenditure was Rs 14.9 mn, leaving free cash flow of -Rs 10.0 mn. Dividends paid to shareholders came to Rs 382. Overall, cash increased by Rs 2.7 mn.
| Rs mn | TTM to Jun 2026 | Q4 FY2026 Apr – Jun 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | 70.3 | 3.3 | 21.0 | 13.9 | 32.1 | 15.2 | 10.4 | 11.8 | 16.0 | 19.0 | 11.6 | 1.6 | 44.8 | 3.7 | 24.2 | 4.3 | (1.4) | 1.2 | 14.8 | 13.7 | 10.7 |
| Depreciation & amortisation | — | 3.1 | 2.2 | — | 9.1 | 2.6 | 2.6 | 2.5 | 2.5 | 2.7 | 1.1 | 1.1 | 1.1 | 1.3 | 1.3 | 1.4 | 1.3 | 1.6 | 1.6 | 1.6 | 1.5 |
| Net cash from operating activities | 22.3 | 4.8 | 7.8 | 5.0 | 4.7 | (2.3) | 8.8 | 5.7 | 7.5 | 21.1 | (6.8) | (17.6) | 35.4 | (13.4) | 8.6 | 11.7 | (4.9) | (0.2) | (11.4) | (22.5) | 3.5 |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | — | (14.9) | 0.0 | — | — | (2.7) | 0.0 | 0.0 | (0.2) | (61.3) | 0.0 | — | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (1.1) | (0.0) | (0.1) |
| Net cash from investing activities | (13.1) | (16.6) | (0.8) | 0.9 | 3.4 | (3.6) | 0.0 | (0.2) | (0.2) | (61.2) | 0.6 | — | 0.0 | 0.6 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | (1.2) | 0.3 |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | (0.0) | (0.5) | (6.7) | — | (0.2) | 0.0 | (3.7) | 0.0 | (0.0) | (0.1) | — | — | 0.0 | (0.0) | 0.0 | 0.0 | (0.0) | — | (2.2) | 0.0 |
| Borrowings raised / (repaid) | 1.1 | 16.2 | (4.1) | (4.3) | (6.7) | 2.5 | (2.4) | (2.1) | (0.9) | 37.6 | (12.4) | 7.4 | (9.6) | (1.7) | (0.1) | (2.2) | (1.1) | 2.9 | (1.0) | 41.0 | (0.9) |
| Net cash from financing activities | (7.9) | 14.5 | (4.6) | (11.0) | (6.7) | 2.3 | (2.4) | (5.8) | (0.9) | 37.6 | (1.7) | (3.5) | (9.6) | (1.7) | (0.1) | (2.2) | (1.1) | 2.9 | (1.0) | 38.8 | (0.9) |
| Net change in cash | 1.3 | 2.7 | 2.3 | (5.1) | 1.4 | (3.5) | 6.3 | (0.3) | 6.4 | (2.5) | (7.9) | (21.1) | 25.8 | (14.5) | 8.4 | 9.5 | (6.0) | 2.7 | (12.4) | 15.0 | 2.9 |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | (10.0) | 7.8 | — | — | (5.0) | 8.8 | 5.7 | 7.3 | (40.2) | (6.8) | — | 35.4 | (13.4) | 8.6 | 11.7 | (4.9) | (0.2) | (12.5) | (22.5) | 3.4 |
| Rs mn | Q4 FY2026 Apr – Jun 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -78.5% | +102.0% | +17.9% | +100.3% | -19.9% | -10.4% | +647.9% | -64.2% | +407.3% | -52.0% | -63.6% | — | +210.6% | +63.7% | -68.4% | -112.9% | — | — | — | — |
| Depreciation & amortisation | +20.6% | -14.0% | — | +269.2% | -3.0% | +134.5% | +122.3% | +122.1% | +100.0% | -11.8% | -22.2% | -17.3% | -17.2% | -22.4% | -9.5% | -12.9% | — | — | — | — |
| Net cash from operating activities | — | -11.7% | -12.2% | -37.2% | -110.7% | — | — | -78.8% | — | -178.8% | -250.8% | — | — | — | — | -240.4% | — | — | — | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | +449.0% | — | — | — | -95.6% | — | — | — | — | — | — | — | — | -100.0% | -100.0% | -100.0% | — | — | — | — |
| Net cash from investing activities | — | — | — | — | — | -100.0% | — | — | -10,759.4% | — | — | — | — | — | — | -100.0% | — | — | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | -99.8% | — | +80.6% | — | +3,041.8% | -100.0% | — | — | — | +1,574.6% | — | — | -100.0% | — | -100.0% | — | — | — | — | — |
| Borrowings raised / (repaid) | +543.8% | — | — | — | -93.3% | — | -127.9% | — | — | — | — | — | -156.9% | — | -105.3% | — | — | — | — | — |
| Net cash from financing activities | +517.7% | — | — | — | -93.8% | — | — | — | — | — | — | — | -157.7% | — | -105.6% | — | — | — | — | — |
| Net change in cash | — | -63.5% | — | -78.1% | — | — | — | -75.1% | — | -193.4% | -321.7% | — | -630.4% | — | -36.6% | -307.5% | — | — | — | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -11.7% | — | — | — | — | — | -79.3% | — | -178.8% | — | — | — | — | — | -243.9% | — | — | — | — |
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 17 Oct 2026.
All reported line items 50
| Rs mn | Q4 FY2026 Apr – Jun 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 3.3 | 21.0 | 13.9 | 32.1 | 15.2 | 10.4 | 11.8 | 16.0 | 19.0 | 11.6 | 1.6 | 44.8 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 4.7 | 1.5 | (2.9) | 10.9 | 10.4 | 0.8 | 5.0 | 4.6 | 11.6 | 1.1 | 3.6 | 4.2 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | (0.2) | 0.0 | (4.5) | (0.0) | 2.3 | (4.1) | (0.0) | — | 5.7 | (2.6) | — | — |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 1.8 | 1.7 | 1.7 | 1.8 | 5.5 | 2.4 | 2.5 | 2.1 | 3.2 | 2.6 | 2.5 | 3.1 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 3.1 | 2.2 | — | 9.1 | 2.6 | 2.6 | 2.5 | 2.5 | 2.7 | 1.1 | 1.1 | 1.1 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 3.1 | 2.2 | — | 9.1 | 2.6 | 2.6 | 2.5 | 2.5 | 2.7 | 1.1 | 1.1 | 1.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 0.0 | (2.4) | — | — | — | — | — | 0.0 | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 5.2 | 3.5 | 2.7 | 5.9 | (3.5) | 5.4 | 2.7 | 4.0 | 6.6 | 2.7 | 2.4 | 8.5 |
| Interest Paid - Cash | 2.1 | 1.7 | 1.7 | 1.8 | 5.5 | 2.4 | 3.0 | 1.6 | 2.2 | 2.6 | 2.5 | 3.1 |
| Cash Flow from Operating Activities before Changes in Working Capital | 0.7 | 17.3 | 6.7 | 35.3 | 23.6 | 3.4 | 11.1 | 14.9 | 21.7 | 7.4 | 0.3 | 37.4 |
| Working Capital - Increase/(Decrease) - Cash Flow | 4.1 | (9.5) | (1.7) | (30.6) | (25.8) | 5.3 | (5.4) | (7.4) | (0.6) | (14.1) | (18.0) | (2.0) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 7.8 | (12.5) | (19.6) | (10.6) | (13.7) | (1.9) | (9.7) | 5.8 | (16.9) | (3.6) | 0.9 | (20.0) |
| Inventories - Decrease/(Increase) - Cash Flow | 4.2 | (1.2) | 11.8 | (17.6) | (11.1) | 4.4 | 4.9 | (11.2) | (4.6) | (1.0) | (16.0) | 4.4 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.7) | 2.2 | (0.3) | (0.1) | (0.6) | 1.5 | (2.0) | (0.6) | 21.1 | (12.5) | (1.4) | (0.3) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (0.9) | — | — | — | 0.9 | — | — | — | 15.3 | — | — | — |
| Taxes Payable - Increase/(Decrease) - Cash Flow | — | — | — | — | — | — | — | — | (0.6) | 0.0 | 0.6 | — |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (6.3) | 2.0 | 6.5 | (2.3) | (1.3) | 1.3 | 1.5 | (1.5) | (14.9) | 2.9 | (2.0) | 14.0 |
| Net Cash Flow from Operating Activities | 4.8 | 7.8 | 5.0 | 4.7 | (2.3) | 8.8 | 5.7 | 7.5 | 21.1 | (6.8) | (17.6) | 35.4 |
| Capital Expenditures - Net - Cash Flow | 14.9 | (2.7) | — | — | 2.7 | 0.0 | 0.0 | 0.2 | 61.3 | 0.0 | — | 0.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 14.9 | (2.7) | — | — | 2.7 | 0.0 | 0.0 | 0.2 | 61.3 | 0.0 | — | 0.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 14.9 | 0.0 | — | — | 2.7 | 0.0 | 0.0 | 0.2 | 61.3 | 0.0 | — | 0.0 |
| Property, Plant & Equipment Sold - Cash Flow | 0.0 | 2.7 | — | — | — | — | — | 0.0 | — | 0.0 | — | 0.0 |
| Capital Expenditures - Total | 14.9 | 0.0 | — | — | 2.7 | 0.0 | 0.0 | 0.2 | 61.3 | 0.0 | — | 0.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | — | (4.3) | 0.9 | 3.4 | — | — | — | — | — | — | — | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | — | (4.3) | 0.9 | 3.4 | — | — | — | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | (1.7) | 0.8 | — | — | (0.9) | 0.0 | (0.2) | 0.0 | 0.2 | 0.6 | — | 0.0 |
| Net Cash Flow from Investing Activities | (16.6) | (0.8) | 0.9 | 3.4 | (3.6) | 0.0 | (0.2) | (0.2) | (61.2) | 0.6 | — | 0.0 |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.5 | 6.7 | — | 0.2 | 0.0 | 3.7 | 0.0 | 0.0 | 0.1 | — | — |
| Dividends - Common - Cash Paid | 0.0 | 0.5 | 6.7 | — | 0.2 | 0.0 | 3.7 | 0.0 | 0.0 | 0.1 | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 16.2 | (4.1) | (4.3) | (6.7) | 2.5 | (2.4) | (2.1) | (0.9) | 37.6 | (12.4) | 7.4 | (9.6) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 0.0 | (3.0) | (2.2) | (1.5) | (1.5) | (0.5) | — | 0.0 | 0.0 | (10.8) | 8.5 | (8.5) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 16.2 | (1.1) | (2.1) | (5.2) | 4.0 | (1.9) | (2.1) | (0.9) | 37.6 | (1.6) | (1.1) | (1.1) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | 15.4 | (0.1) | (1.2) | (4.2) | 1.7 | (1.0) | (1.1) | (0.9) | (0.1) | (1.6) | (1.1) | (1.1) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | 4.0 | — | — | — | 37.7 | — | — | — |
| Lease liabilities - Issued - Cash flow | — | — | — | — | 1.7 | — | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.1 | — | — | — |
| 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 | — | — | — | — | — | — | — | — | 0.1 | — | — | — |
| Other Financing Cash Flow - Increase/(Decrease) | (1.7) | — | — | — | (0.0) | — | — | — | — | 10.8 | (10.8) | — |
| Net Cash Flow from Financing Activities | 14.5 | (4.6) | (11.0) | (6.7) | 2.3 | (2.4) | (5.8) | (0.9) | 37.6 | (1.7) | (3.5) | (9.6) |
| Net Change in Cash - Total | 2.7 | 2.3 | (5.1) | 1.4 | (3.5) | 6.3 | (0.3) | 6.4 | (2.5) | (7.9) | (21.1) | 25.8 |
| Net Cash from Continuing Operations | 2.7 | 2.3 | (5.1) | 1.4 | (3.5) | 6.3 | (0.3) | 6.4 | (2.5) | (7.9) | (21.1) | 25.8 |
| Net Cash - Beginning Balance | 20.6 | 18.3 | 23.4 | 22.0 | 25.6 | 19.2 | 19.5 | 13.1 | 15.6 | 23.5 | 44.6 | 18.7 |
| Net Cash - Ending Balance | 23.4 | 20.6 | 18.3 | 23.4 | 22.0 | 25.6 | 19.2 | 19.5 | 13.1 | 15.6 | 23.5 | 44.6 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 5.2 | 3.5 | 2.7 | 5.9 | (3.5) | 5.4 | 2.7 | 4.0 | 6.6 | 2.7 | 2.4 | 8.5 |
| Interest Paid - Cash Flow - Supplemental | 2.1 | 1.7 | 1.7 | 1.8 | 5.5 | 2.4 | 3.0 | 1.6 | 2.2 | 2.6 | 2.5 | 3.1 |
| CF from Optg Activities before Change in WC & Int Payments | 2.8 | 19.0 | 8.4 | 37.0 | 29.1 | 5.8 | 14.1 | 16.6 | 24.0 | 10.0 | 2.8 | 40.5 |
| Depreciation, Depletion & Amortization - Cash Flow | 3.1 | 2.2 | — | 9.1 | 2.6 | 2.6 | 2.5 | 2.5 | 2.7 | 1.1 | 1.1 | 1.1 |
| Free Cash Flow to Equity | 6.1 | 6.3 | 0.7 | (2.0) | (2.5) | 6.3 | 3.6 | 6.4 | (2.6) | (19.2) | (10.3) | 25.8 |
| Free Cash Flow Net of Dividends | (10.0) | 7.2 | (1.7) | 4.7 | (5.1) | 8.8 | 2.0 | 7.3 | (40.2) | (6.8) | — | 35.4 |
| Free Cash Flow | (10.0) | 7.8 | 5.0 | 4.7 | (5.0) | 8.8 | 5.7 | 7.3 | (40.2) | (6.8) | — | 35.4 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 12 periods; the table above goes back further.