Elahi Cotton Mills Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	17.74	10.16	13.84	12.86	8.37	14.49
Trading Asset Securities	0.68	0.66	0.6	0.5	-	-
Cash & Short-Term Investments	18.41	10.82	14.43	13.37	8.37	14.49
Cash Growth	-38.96%	-25.01%	7.99%	59.68%	-42.22%	-52.54%
Accounts Receivable	57.77	35.11	19.98	29.2	16.79	2.43
Other Receivables	-	0.42	-	-	0.15	1.3
Receivables	58.49	36.35	20.37	29.66	17.4	4
Inventory	32.81	42.62	37.12	30.46	20.81	27.7
Prepaid Expenses	4.13	4.71	3.38	1.65	0.33	0.33
Other Current Assets	0.17	1.29	0.13	0.12	11.5	0.04
Total Current Assets	114	95.79	75.43	75.24	58.41	46.55
Property, Plant & Equipment	171.93	174.9	177.89	158.14	160.86	126.6
Other Long-Term Assets	0.92	0.92	0.92	0.92	0.92	0.92
Total Assets	291.41	276.53	259.29	238.69	224.16	176.83
Accounts Payable	0.82	2.78	3.76	1.87	-	-
Accrued Expenses	30.36	27.12	26.33	15.29	16.42	12.78
Short-Term Debt	117.13	108.93	100.68	15.35	9.1	9.1
Current Portion of Long-Term Debt	-	-	-	61.85	62.7	62.95
Current Portion of Leases	1.2	1.2	2.3	0.93	-	-
Current Income Taxes Payable	0.03	0.29	0.06	0.04	0.04	0.03
Other Current Liabilities	25.1	4.91	5.39	4.94	0.87	1.32
Total Current Liabilities	174.65	145.22	138.52	100.27	89.13	86.18
Long-Term Leases	-	-	-	1.1	-	-
Pension & Post-Retirement Benefits	42.86	38.64	32.66	24.15	19.03	16.34
Long-Term Deferred Tax Liabilities	-	-	-	10.22	11.64	9.01
Other Long-Term Liabilities	-	-	3.63	-	-	-
Total Liabilities	217.5	183.86	174.8	135.74	119.8	111.53
Common Stock	13	13	13	13	13	13
Retained Earnings	-76.29	-58.73	-69.61	-44.89	-45.82	-52.05
Comprehensive Income & Other	137.19	138.41	141.1	134.83	137.17	104.35
Shareholders' Equity	73.9	92.68	84.49	102.95	104.36	65.3
Total Liabilities & Equity	291.41	276.53	259.29	238.69	224.16	176.83
Total Debt	118.33	110.13	102.98	79.23	71.8	72.05
Net Cash (Debt)	-99.92	-99.31	-88.55	-65.87	-63.43	-57.57
Net Cash Per Share	-76.86	-76.39	-68.11	-50.67	-48.79	-44.28
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	-60.64	-49.43	-63.09	-25.03	-30.72	-39.63
Book Value Per Share	56.85	71.29	64.99	79.19	80.27	50.23
Tangible Book Value	73.9	92.68	84.49	102.95	104.36	65.3
Tangible Book Value Per Share	56.85	71.29	64.99	79.19	80.27	50.23
Land	-	112.5	112.5	112.5	112.5	86.25
Buildings	-	27.72	27.72	27.72	27.72	20.65
Machinery	-	77.04	72.74	46.97	46.97	41.69

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.