Elahi Cotton Mills Limited (PSX:ELCM)

Elahi Cotton Mills Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Cash & Equivalents	7.62	9.93	10.16	13.84	12.86	8.37
Trading Asset Securities	-	0.71	0.66	0.6	0.5	-
Cash & Short-Term Investments	8.34	10.65	10.82	14.43	13.37	8.37
Cash Growth	-21.45%	-1.63%	-25.01%	7.99%	59.68%	-42.22%
Accounts Receivable	63.99	31.95	35.11	19.98	29.2	16.79
Other Receivables	-	-	0.42	-	-	0.15
Receivables	74.28	32.34	36.35	20.37	29.66	17.4
Inventory	26.44	54.36	42.62	37.12	30.46	20.81
Prepaid Expenses	4.84	5.67	4.71	3.38	1.65	0.33
Other Current Assets	-	0.21	1.29	0.13	0.12	11.5
Total Current Assets	113.9	103.23	95.79	75.43	75.24	58.41
Property, Plant & Equipment	251.91	253.66	174.9	177.89	158.14	160.86
Other Long-Term Assets	0.92	0.92	0.92	0.92	0.92	0.92
Total Assets	371.83	362.4	276.53	259.29	238.69	224.16

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Accounts Payable	47.26	3.51	2.78	3.76	1.87	-
Accrued Expenses	-	25	27.12	26.33	15.29	16.42
Short-Term Debt	137.63	122.58	108.93	100.68	15.35	9.1
Current Portion of Long-Term Debt	-	-	-	-	61.85	62.7
Current Portion of Leases	-	-	1.2	2.3	0.93	-
Current Income Taxes Payable	-	0.03	0.29	0.06	0.04	0.04
Other Current Liabilities	0.26	15.25	4.91	5.39	4.94	0.87
Total Current Liabilities	185.15	166.36	145.22	138.52	100.27	89.13
Long-Term Leases	-	-	-	-	1.1	-
Pension & Post-Retirement Benefits	-	43.97	38.64	32.66	24.15	19.03
Long-Term Deferred Tax Liabilities	-	-	-	-	10.22	11.64
Other Long-Term Liabilities	-	9.34	-	3.63	-	-
Total Liabilities	240.39	219.68	183.86	174.8	135.74	119.8

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Common Stock	13	13	13	13	13	13
Retained Earnings	-100.48	-90.88	-58.73	-69.61	-44.89	-45.82
Comprehensive Income & Other	218.92	220.6	138.41	141.1	134.83	137.17
Shareholders' Equity	131.43	142.73	92.68	84.49	102.95	104.36
Total Liabilities & Equity	371.83	362.4	276.53	259.29	238.69	224.16

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Total Debt	137.63	122.58	110.13	102.98	79.23	71.8
Net Cash (Debt)	-129.29	-111.93	-99.31	-88.55	-65.87	-63.43
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-99.48	-86.10	-76.39	-68.11	-50.67	-48.79
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	-71.25	-63.14	-49.43	-63.09	-25.03	-30.72
Book Value Per Share	101.14	109.79	71.29	64.99	79.19	80.27
Tangible Book Value	131.43	142.73	92.68	84.49	102.95	104.36
Tangible Book Value Per Share	101.14	109.79	71.29	64.99	79.19	80.27
Land	-	150	112.5	112.5	112.5	112.5
Buildings	-	43.4	27.72	27.72	27.72	27.72
Machinery	-	77.17	77.04	72.74	46.97	46.97

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 8, 2026

Data Sources Report a data error