Elahi Cotton Mills Limited (PSX:ELCM)

Elahi Cotton Mills Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	29.51	13.84	12.86	8.37	14.49	30.52
Trading Asset Securities	-	0.6	0.5	-	-	-
Cash & Short-Term Investments	30.16	14.43	13.37	8.37	14.49	30.52
Cash Growth	155.85%	7.99%	59.68%	-42.22%	-52.54%	68.13%
Accounts Receivable	37.7	19.98	29.2	16.79	2.43	4.62
Other Receivables	-	-	-	0.15	1.3	0.37
Receivables	38.12	20.37	29.66	17.4	4	5.28
Inventory	45.91	37.12	30.46	20.81	27.7	15.01
Prepaid Expenses	3.12	3.38	1.65	0.33	0.33	0.07
Other Current Assets	2.74	0.13	0.12	11.5	0.04	0.38
Total Current Assets	120.07	75.43	75.24	58.41	46.55	51.27
Property, Plant & Equipment	175.41	177.89	158.14	160.86	126.6	125.43
Other Long-Term Assets	0.92	0.92	0.92	0.92	0.92	0.92
Total Assets	301.57	259.29	238.69	224.16	176.83	180.23
Accounts Payable	3.14	3.76	1.87	-	-	0.04
Accrued Expenses	22.78	26.33	15.29	16.42	12.78	13.82
Short-Term Debt	48.1	39.35	15.35	9.1	9.1	9.1
Current Portion of Long-Term Debt	61.13	61.33	61.85	62.7	62.95	68.85
Current Portion of Leases	-	2.3	0.93	-	-	-
Current Income Taxes Payable	0.35	0.06	0.04	0.04	0.03	0.03
Other Current Liabilities	31.51	5.39	4.94	0.87	1.32	4.27
Total Current Liabilities	167.01	138.52	100.27	89.13	86.18	96.11
Long-Term Leases	-	-	1.1	-	-	-
Long-Term Deferred Tax Liabilities	-	-	10.22	11.64	9.01	9.53
Other Long-Term Liabilities	1.26	3.63	-	-	-	-
Total Liabilities	201.24	174.8	135.74	119.8	111.53	119.48
Common Stock	13	13	13	13	13	13
Retained Earnings	-52.42	-69.61	-44.89	-45.82	-52.05	-58.48
Comprehensive Income & Other	139.75	141.1	134.83	137.17	104.35	106.24
Shareholders' Equity	100.34	84.49	102.95	104.36	65.3	60.76
Total Liabilities & Equity	301.57	259.29	238.69	224.16	176.83	180.23
Total Debt	109.23	102.98	79.23	71.8	72.05	77.95
Net Cash (Debt)	-79.06	-88.55	-65.87	-63.43	-57.57	-47.43
Net Cash Per Share	-60.82	-68.11	-50.67	-48.79	-44.28	-36.48
Filing Date Shares Outstanding	1.3	1.3	1.3	1.3	1.3	1.3
Total Common Shares Outstanding	1.3	1.3	1.3	1.3	1.3	1.3
Working Capital	-46.94	-63.09	-25.03	-30.72	-39.63	-44.84
Book Value Per Share	77.18	64.99	79.19	80.27	50.23	46.74
Tangible Book Value	100.34	84.49	102.95	104.36	65.3	60.76
Tangible Book Value Per Share	77.18	64.99	79.19	80.27	50.23	46.74
Land	-	112.5	112.5	112.5	86.25	86.25
Buildings	-	27.72	27.72	27.72	20.65	20.18
Machinery	-	72.74	46.97	46.97	41.69	36.96

Updated Mar 1, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.