First Elite Capital Modaraba (PSX:FECM)

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

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