Last close · 16 Oct 2026
Rs 35.01 -3.18%
Annual · FY2011 – FY2026
Sana Industries Limited (SNAI) cash flow statement
Operating activities generated Rs 218.6 mn of cash in FY2026 (Jul 2025 – Jun 2026), 378% of the starting profit. Capital expenditure was Rs 75.0 mn, leaving free cash flow of Rs 143.7 mn. Overall, cash increased by Rs 249.8 mn.
| 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) | 57.9 | 186.2 | (85.8) | (216.6) | 175.3 | |||||||||||
| Depreciation & amortisation | 61.0 | 85.5 | 100.6 | 157.3 | 110.7 | |||||||||||
| Net cash from operating activities | 218.6 | (130.7) | 63.6 | (73.6) | 143.4 | |||||||||||
| Investing activities | ||||||||||||||||
| Capital expenditure | (75.0) | (6.8) | (38.6) | (369.5) | (333.2) | |||||||||||
| Net cash from investing activities | (70.4) | 338.4 | (31.1) | (373.2) | (288.6) | |||||||||||
| Financing activities | ||||||||||||||||
| Dividends paid | — | — | 0.0 | (12.1) | (34.5) | |||||||||||
| Borrowings raised / (repaid) | 101.5 | (223.1) | (71.9) | 329.3 | (8.8) | |||||||||||
| Net cash from financing activities | 101.5 | (223.1) | (71.9) | 452.7 | 85.4 | |||||||||||
| Net change in cash | 249.8 | (15.4) | (39.4) | 6.0 | (59.9) | |||||||||||
| Key figures | ||||||||||||||||
| Free cash flow (operating cash flow − capex) | 143.7 | (137.4) | 25.0 | (443.1) | (189.8) | |||||||||||
| 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) | -68.9% | — | — | -223.6% | +24.5% | |||||||||||
| Depreciation & amortisation | -28.6% | -15.1% | -36.0% | +42.1% | -4.3% | |||||||||||
| Net cash from operating activities | — | -305.5% | — | -151.3% | — | |||||||||||
| Investing activities | ||||||||||||||||
| Capital expenditure | +1,005.1% | -82.4% | -89.5% | +10.9% | +629.8% | |||||||||||
| Net cash from investing activities | -120.8% | — | — | — | — | |||||||||||
| Financing activities | ||||||||||||||||
| Dividends paid | — | — | -100.0% | -65.0% | +301.2% | |||||||||||
| Borrowings raised / (repaid) | — | — | -121.8% | — | -107.5% | |||||||||||
| Net cash from financing activities | — | — | -115.9% | +430.4% | -60.1% | |||||||||||
| Net change in cash | — | — | -762.2% | — | -187.5% | |||||||||||
| Key figures | ||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | -650.9% | — | — | — | |||||||||||
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. Updated 15 Oct 2026.
All reported line items 67
| 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 57.9 | 186.2 | (85.8) | (216.6) | 175.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 202.5 | (215.6) | 385.4 | 371.3 | 195.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 13.9 | (94.5) | 20.3 | 0.9 | 14.2 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 125.6 | 201.2 | 266.7 | 217.9 | 115.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 61.0 | 85.5 | 100.6 | 157.3 | 110.7 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 61.0 | 85.5 | 100.4 | 157.1 | 110.6 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | 0.2 | 0.2 | 0.1 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | 2.0 | (407.5) | (1.7) | (4.5) | (17.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | (0.3) | (0.5) | (0.3) | (27.2) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 31.2 | 86.5 | 52.8 | 47.7 | 62.9 |
| Interest Paid - Cash | 108.2 | 219.7 | 279.8 | 178.2 | 91.5 |
| Interest & Dividends - Received - Total - Cash Flow | — | — | — | 0.0 | 1.2 |
| Cash Flow from Operating Activities before Changes in Working Capital | 121.0 | (335.7) | (33.0) | (71.2) | 217.7 |
| Working Capital - Increase/(Decrease) - Cash Flow | 97.7 | 205.0 | 96.6 | (2.4) | (74.3) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 218.8 | 37.7 | 107.9 | (226.2) | 35.1 |
| Inventories - Decrease/(Increase) - Cash Flow | (81.3) | 78.6 | 43.4 | 108.6 | (168.3) |
| Other Assets - Decrease/(Increase) - Cash Flow | (6.9) | (18.1) | (129.3) | (1.1) | (0.5) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 5.7 | 109.8 | 74.6 | 116.2 | 55.0 |
| Taxes Payable - Increase/(Decrease) - Cash Flow | (41.1) | — | — | — | — |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 2.5 | (3.0) | — | — | 4.4 |
| Net Cash Flow from Operating Activities | 218.6 | (130.7) | 63.6 | (73.6) | 143.4 |
| Capital Expenditures - Net - Cash Flow | 71.6 | (331.5) | 36.2 | 361.3 | 316.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 71.6 | (331.5) | 36.2 | 361.2 | 315.7 |
| Property, Plant & Equipment - Purchased - Cash Flow | 75.0 | 6.8 | 38.6 | 369.4 | 332.8 |
| Property, Plant & Equipment Sold - Cash Flow | 3.4 | 338.3 | 2.4 | 8.2 | 17.2 |
| Intangible Assets - Purchased/(Sold) - Net - Total - Cash Flow | — | — | 0.0 | 0.1 | 0.4 |
| Intangible Assets - Purchased/Acquired - Cash Flow | — | — | 0.0 | 0.1 | 0.4 |
| Capital Expenditures - Total | 75.0 | 6.8 | 38.6 | 369.5 | 333.2 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (33.7) | 8.5 | 0.0 | (16.3) | 24.1 |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (33.7) | 8.5 | 0.0 | (16.3) | 24.1 |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | — | 8.5 | — | — | 24.1 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 33.7 | — | 0.0 | 16.3 | — |
| Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow | — | — | — | — | — |
| Other Investing Cash Flow - Decrease/(Increase) | 34.9 | (1.6) | 5.1 | 4.5 | 3.3 |
| Net Cash Flow from Investing Activities | (70.4) | 338.4 | (31.1) | (373.2) | (288.6) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | 0.0 | 12.1 | 34.5 |
| Dividends - Common - Cash Paid | — | — | 0.0 | 12.1 | 34.5 |
| Stock - Total - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | 0.0 |
| Stock - Issuance/(Retirement) - Net - Excluding Options/Warrants - Cash Flow | — | — | — | — | 0.0 |
| Stock - Common - Issuance/(Retirement) - Net - Cash Flow | — | — | — | — | 0.0 |
| Minority Interests & Joint Ventures - Net - Cash Flow | — | — | — | — | — |
| Stock - Common - Issued/Sold - Cash Flow | — | — | — | — | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 101.5 | (223.1) | (71.9) | 329.3 | (8.8) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 143.2 | (176.7) | (22.9) | 251.4 | 36.2 |
| Debt - Issued - Short-Term - Cash Flow | — | — | 53.3 | 288.2 | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | 76.3 | 36.8 | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (41.7) | (46.5) | (48.9) | 77.9 | (45.0) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | 0.0 | (9.3) | (19.8) | (16.0) | (4.1) |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | 122.0 | 17.8 |
| Debt - Reduced - Long-Term - Cash Flow | 41.7 | 46.5 | 48.9 | 44.0 | 62.8 |
| 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 | — | 9.3 | 19.8 | 16.0 | 4.1 |
| Other Financing Cash Flow - Increase/(Decrease) | — | — | 0.0 | 135.5 | 128.7 |
| Net Cash Flow from Financing Activities | 101.5 | (223.1) | (71.9) | 452.7 | 85.4 |
| Net Change in Cash - Total | 249.8 | (15.4) | (39.4) | 6.0 | (59.9) |
| Net Cash from Continuing Operations | 249.8 | (15.4) | (39.4) | 6.0 | (59.9) |
| Net Cash - Beginning Balance | 21.4 | 36.8 | 76.2 | 70.2 | 130.1 |
| Net Cash - Ending Balance | 271.1 | 21.4 | 36.8 | 76.2 | 70.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 31.2 | 86.5 | 52.8 | 47.7 | 62.9 |
| Interest Paid - Cash Flow - Supplemental | 108.2 | 219.7 | 279.8 | 178.2 | 91.5 |
| Interest & Dividends - Received - Cash Flow - Supplemental | — | — | — | 0.0 | 1.2 |
| CF from Optg Activities before Change in WC & Int Payments | 229.1 | (115.9) | 246.8 | 107.0 | 309.2 |
| Cash Dividends Paid & Common Stock Buyback - Net | — | — | — | — | 34.5 |
| Common Stock Buyback - Net | — | — | — | — | 0.0 |
| Depreciation, Depletion & Amortization - Cash Flow | 61.0 | 85.5 | 100.6 | 157.3 | 110.7 |
| Free Cash Flow to Equity | 248.6 | (22.3) | (44.5) | (105.5) | (181.5) |
| Free Cash Flow Net of Dividends | 143.7 | (137.4) | 25.0 | (455.2) | (224.3) |
| Free Cash Flow | 143.7 | (137.4) | 25.0 | (443.1) | (189.8) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.