First Elite Capital Modaraba (PSX:FECM)

PSX:FECM Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	18.57	8.27	6.1	2.4	15.85	15.57
Short-Term Investments	19.52	25.55	34.68	28.85	9.5	11.01
Cash & Short-Term Investments	38.08	33.82	40.79	31.25	25.35	26.58
Cash Growth	9.07%	-17.08%	30.54%	23.25%	-4.63%	-13.59%
Accounts Receivable	0.92	0.48	0.69	1.88	3.87	2.69
Other Receivables	2.71	0	0.71	0.17	14.59	32.03
Receivables	3.64	0.48	1.39	2.05	18.46	34.72
Inventory	-	-	-	-	-	0.85
Prepaid Expenses	2.15	1.56	1.52	1.4	1.42	1.4
Other Current Assets	3.09	11.75	3.83	4.25	10.75	3.75
Total Current Assets	46.95	47.61	47.52	38.94	55.99	67.3
Property, Plant & Equipment	131.94	119.19	99.36	100.42	88.45	94.98
Other Long-Term Assets	65.55	65.55	54.45	23.53	23.53	23.53
Total Assets	244.44	232.35	201.34	162.9	167.97	185.82
Accrued Expenses	2.69	3.49	3.5	0.82	0.67	1.2
Current Unearned Revenue	2.23	2.12	0.1	0.41	0.4	0.25
Other Current Liabilities	28.88	21.87	11.83	14.51	24.78	26.61
Total Current Liabilities	33.79	27.48	15.42	15.74	25.86	28.06
Pension & Post-Retirement Benefits	11.68	11.38	12.69	11.29	10.67	9.28
Long-Term Deferred Tax Liabilities	1.25	1.25	-	-	-	-
Other Long-Term Liabilities	58.88	55.55	51.19	43.33	32.15	35.09
Total Liabilities	105.6	95.65	79.31	70.36	68.68	72.43
Common Stock	113.4	113.4	113.4	113.4	113.4	113.4
Retained Earnings	24.11	24.5	15.84	-7.8	-2.09	8.56
Comprehensive Income & Other	1.33	-1.21	-7.21	-13.06	-12.03	-8.57
Shareholders' Equity	138.84	136.69	122.03	92.54	99.28	113.39
Total Liabilities & Equity	244.44	232.35	201.34	162.9	167.97	185.82
Net Cash (Debt)	38.08	33.82	40.79	31.25	25.35	26.58
Net Cash Growth	9.07%	-17.08%	30.54%	23.25%	-4.63%	-13.59%
Net Cash Per Share	3.39	2.98	3.60	2.76	2.24	2.34
Filing Date Shares Outstanding	11.34	11.34	11.34	11.34	11.34	11.34
Total Common Shares Outstanding	11.34	11.34	11.34	11.34	11.34	11.34
Working Capital	13.16	20.13	32.1	23.2	30.12	39.24
Book Value Per Share	12.24	12.05	10.76	8.16	8.76	10.00
Tangible Book Value	138.84	136.69	122.03	92.54	99.28	113.39
Tangible Book Value Per Share	12.24	12.05	10.76	8.16	8.76	10.00
Machinery	-	7.54	5.58	5.61	5.23	7.35

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.