Elahi Cotton Mills Limited (PSX:ELCM)

Elahi Cotton Mills Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	10.16	13.84	12.86	8.37	14.49
Trading Asset Securities	0.66	0.6	0.5	-	-
Cash & Short-Term Investments	10.82	14.43	13.37	8.37	14.49
Cash Growth	-25.01%	7.99%	59.68%	-42.22%	-52.54%
Accounts Receivable	35.11	19.98	29.2	16.79	2.43
Other Receivables	0.42	-	-	0.15	1.3
Receivables	36.35	20.37	29.66	17.4	4
Inventory	42.62	37.12	30.46	20.81	27.7
Prepaid Expenses	4.71	3.38	1.65	0.33	0.33
Other Current Assets	1.29	0.13	0.12	11.5	0.04
Total Current Assets	95.79	75.43	75.24	58.41	46.55
Property, Plant & Equipment	174.9	177.89	158.14	160.86	126.6
Other Long-Term Assets	0.92	0.92	0.92	0.92	0.92
Total Assets	276.53	259.29	238.69	224.16	176.83
Accounts Payable	2.78	3.76	1.87	-	-
Accrued Expenses	27.12	26.33	15.29	16.42	12.78
Short-Term Debt	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	2.3	0.93	-	-
Current Income Taxes Payable	0.29	0.06	0.04	0.04	0.03
Other Current Liabilities	4.91	5.39	4.94	0.87	1.32
Total Current Liabilities	145.22	138.52	100.27	89.13	86.18
Long-Term Leases	-	-	1.1	-	-
Pension & Post-Retirement Benefits	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	183.86	174.8	135.74	119.8	111.53
Common Stock	13	13	13	13	13
Retained Earnings	-58.73	-69.61	-44.89	-45.82	-52.05
Comprehensive Income & Other	138.41	141.1	134.83	137.17	104.35
Shareholders' Equity	92.68	84.49	102.95	104.36	65.3
Total Liabilities & Equity	276.53	259.29	238.69	224.16	176.83
Total Debt	110.13	102.98	79.23	71.8	72.05
Net Cash (Debt)	-99.31	-88.55	-65.87	-63.43	-57.57
Net Cash Per Share	-76.39	-68.11	-50.67	-48.79	-44.28
Filing Date Shares Outstanding	1.3	1.3	1.3	1.3	1.3
Total Common Shares Outstanding	1.3	1.3	1.3	1.3	1.3
Working Capital	-49.43	-63.09	-25.03	-30.72	-39.63
Book Value Per Share	71.29	64.99	79.19	80.27	50.23
Tangible Book Value	92.68	84.49	102.95	104.36	65.3
Tangible Book Value Per Share	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.