First Elite Capital Modaraba (PSX:FECM)

PSX:FECM 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	17.87	23.52	8.27	6.1	2.4	15.85
Short-Term Investments	15.51	14.89	25.55	34.68	28.85	9.5
Cash & Short-Term Investments	33.37	38.41	33.82	40.79	31.25	25.35
Cash Growth	-12.36%	13.57%	-17.08%	30.54%	23.25%	-4.63%
Accounts Receivable	1.08	1.06	0.48	0.69	1.88	3.87
Other Receivables	-	-	0	0.71	0.17	14.59
Receivables	1.08	1.06	0.48	1.39	2.05	18.46
Prepaid Expenses	-	1.42	1.56	1.52	1.4	1.42
Other Current Assets	14.45	2.98	11.75	3.83	4.25	10.75
Total Current Assets	48.91	43.88	47.61	47.52	38.94	55.99
Property, Plant & Equipment	122.99	126.67	119.19	99.36	100.42	88.45
Other Long-Term Assets	65.82	65.82	65.55	54.45	23.53	23.53
Total Assets	237.71	236.36	232.35	201.34	162.9	167.97

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
Accrued Expenses	3.36	1.73	3.49	3.5	0.82	0.67
Current Income Taxes Payable	0.83	0.81	-	-	-	-
Current Unearned Revenue	-	0.15	2.12	0.1	0.41	0.4
Other Current Liabilities	25.36	26.38	21.87	11.83	14.51	24.78
Total Current Liabilities	29.55	29.07	27.48	15.42	15.74	25.86
Pension & Post-Retirement Benefits	11.61	11.31	11.38	12.69	11.29	10.67
Long-Term Deferred Tax Liabilities	1	1	1.25	-	-	-
Other Long-Term Liabilities	61.67	58.16	55.55	51.19	43.33	32.15
Total Liabilities	103.83	99.54	95.65	79.31	70.36	68.68

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	113.4	113.4	113.4	113.4	113.4	113.4
Retained Earnings	20.13	22.62	24.5	15.84	-7.8	-2.09
Comprehensive Income & Other	0.36	0.8	-1.21	-7.21	-13.06	-12.03
Shareholders' Equity	133.88	136.82	136.69	122.03	92.54	99.28
Total Liabilities & Equity	237.71	236.36	232.35	201.34	162.9	167.97

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
Net Cash (Debt)	33.37	38.41	33.82	40.79	31.25	25.35
Net Cash Growth	-12.36%	13.57%	-17.08%	30.54%	23.25%	-4.63%
Net Cash Per Share	2.94	3.39	2.98	3.60	2.76	2.24
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	19.36	14.81	20.13	32.1	23.2	30.12
Book Value Per Share	11.81	12.07	12.05	10.76	8.16	8.76
Tangible Book Value	133.88	136.82	136.69	122.03	92.54	99.28
Tangible Book Value Per Share	11.81	12.07	12.05	10.76	8.16	8.76
Machinery	-	7.58	7.54	5.58	5.61	5.23

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 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 5, 2026

Data Sources Report a data error