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Textile Spinning

ELCM Elahi Cotton Mills Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 235.16 -2.00%

Annual · FY2007 – FY2026

Elahi Cotton Mills Limited (ELCM) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Elahi Cotton Mills Limited had total assets of Rs 362.4 mn, up 31.1% on FY2025. Current assets of Rs 103.2 mn covered current liabilities of Rs 166.4 mn 0.62 times. Total debt was Rs 122.6 mn, net debt Rs 111.9 mn. Shareholders' equity was Rs 142.7 mn (Rs 109.79 per share), 39.4% of total assets.

ELCM balance sheet (annual) (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments 10.6 10.8 14.4 13.4 8.4
Trade receivables 31.9 35.1 20.0 29.2 16.8
Inventories 54.4 42.6 37.1 30.5 20.8
Total current assets 103.2 95.8 75.4 75.2 58.4
Property, plant & equipment 253.7 174.9 177.9 158.1 160.9
Other non-current assets 0.9 0.9 0.9 0.9 0.9
Total non-current assets 259.2 180.7 183.9 163.4 165.7
Total assets 362.4 276.5 259.3 238.7 224.2
Liabilities
Trade payables 43.5 32.4 31.6 21.9 17.1
Short-term borrowings & current portion of debt 122.6 112.6 106.6 78.1 71.8
Total current liabilities 166.4 145.2 138.5 100.3 89.1
Long-term debt — 0.0 3.6 1.1 0.0
Other non-current liabilities 53.3 38.6 32.7 24.2 19.0
Total non-current liabilities 53.3 38.6 36.3 35.5 30.7
Total liabilities 219.7 183.9 174.8 135.7 119.8
Equity
Share capital 13.0 13.0 13.0 13.0 13.0
Reserves & retained earnings 129.7 79.7 71.5 89.9 91.4
Equity attributable to shareholders 142.7 92.7 84.5 102.9 104.4
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 142.7 92.7 84.5 102.9 104.4
Total liabilities & equity 362.4 276.5 259.3 238.7 224.2
Key figures
Total debt 122.6 112.6 110.2 79.2 71.8
Net debt / (net cash) 111.9 101.8 95.8 65.9 63.4
Shares outstanding mn 1.3 1.3 1.3 1.3 1.3
Common equity 142.7 92.7 84.5 102.9 104.4
Book value per share (Rs) Rs 109.79 71.29 64.99 79.19 80.27
ELCM balance sheet — year-on-year change (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments -1.6% -25.0% +8.0% +59.7% -42.2%
Trade receivables -9.0% +75.7% -31.6% +74.0% +589.7%
Inventories +27.5% +14.8% +21.9% +46.4% -24.9%
Total current assets +7.8% +27.0% +0.2% +28.8% +25.5%
Property, plant & equipment +45.0% -1.7% +12.5% -1.7% +27.1%
Other non-current assets 0.0% 0.0% 0.0% 0.0% 0.0%
Total non-current assets +43.4% -1.7% +12.5% -1.4% +27.2%
Total assets +31.1% +6.6% +8.6% +6.5% +26.8%
Liabilities
Trade payables +34.5% +2.3% +44.7% +28.1% +23.2%
Short-term borrowings & current portion of debt +8.9% +5.6% +36.4% +8.8% -0.4%
Total current liabilities +14.6% +4.8% +38.1% +12.5% +3.4%
Long-term debt — -100.0% +229.8% — —
Other non-current liabilities +38.0% +18.3% +35.2% +26.9% -25.0%
Total non-current liabilities +38.0% +6.5% +2.3% +15.7% +21.0%
Total liabilities +19.5% +5.2% +28.8% +13.3% +7.4%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +62.8% +11.5% -20.5% -1.5% +74.7%
Equity attributable to shareholders +54.0% +9.7% -17.9% -1.4% +59.8%
Non-controlling interest — — — — —
Total equity +54.0% +9.7% -17.9% -1.4% +59.8%
Total liabilities & equity +31.1% +6.6% +8.6% +6.5% +26.8%
Key figures
Total debt +8.9% +2.1% +39.1% +10.4% -0.4%
Net debt / (net cash) +10.0% +6.2% +45.4% +3.8% +10.2%
Shares outstanding — — — — —
Common equity +54.0% +9.7% -17.9% -1.4% +59.8%
Book value per share (Rs) +54.0% +9.7% -17.9% -1.4% +59.8%

Change against the previous fiscal year; shown when the earlier figure is positive.

ELCM balance sheet — common size (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments 2.9% 3.9% 5.6% 5.6% 3.7%
Trade receivables 8.8% 12.7% 7.7% 12.2% 7.5%
Inventories 15.0% 15.4% 14.3% 12.8% 9.3%
Total current assets 28.5% 34.6% 29.1% 31.5% 26.1%
Property, plant & equipment 70.0% 63.2% 68.6% 66.3% 71.8%
Other non-current assets 0.3% 0.3% 0.4% 0.4% 0.4%
Total non-current assets 71.5% 65.4% 70.9% 68.5% 73.9%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 12.0% 11.7% 12.2% 9.2% 7.6%
Short-term borrowings & current portion of debt 33.8% 40.7% 41.1% 32.7% 32.0%
Total current liabilities 45.9% 52.5% 53.4% 42.0% 39.8%
Long-term debt — 0.0% 1.4% 0.5% 0.0%
Other non-current liabilities 14.7% 14.0% 12.6% 10.1% 8.5%
Total non-current liabilities 14.7% 14.0% 14.0% 14.9% 13.7%
Total liabilities 60.6% 66.5% 67.4% 56.9% 53.4%
Equity
Share capital 3.6% 4.7% 5.0% 5.4% 5.8%
Reserves & retained earnings 35.8% 28.8% 27.6% 37.7% 40.8%
Equity attributable to shareholders 39.4% 33.5% 32.6% 43.1% 46.6%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 39.4% 33.5% 32.6% 43.1% 46.6%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 33.8% 40.7% 42.5% 33.2% 32.0%
Net debt / (net cash) 30.9% 36.8% 36.9% 27.6% 28.3%
Common equity 39.4% 33.5% 32.6% 43.1% 46.6%

Each line as a percentage of total assets.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 127
ELCM balance sheet — all reported line items (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Cash & Cash Equivalents 9.9 10.2 13.8 12.9 8.4
Cash & Short Term Investments 10.6 10.8 14.4 13.4 8.4
Short-Term Investments - Total 0.7 0.7 0.6 0.5 —
Loans & Receivables - Net - Short-Term 32.5 37.6 20.5 30.7 28.9
Loans & Receivables - Total 37.1 42.6 25.5 35.1 32.9
Trade Accounts & Trade Notes Receivable - Net 31.9 35.1 20.0 29.2 16.8
Loans - Short-Term 0.6 2.1 0.5 0.6 12.0
Income Tax - Receivables - Short-Term 0.0 0.4 — 0.9 0.1
Inventories - Total 54.4 42.6 37.1 30.5 20.8
Inventories - Raw Materials 3.8 3.9 3.9 3.4 2.9
Inventories - Work in Progress — — — — —
Inventories - Finished Goods — — — — —
Inventories - Other - Total 50.6 38.7 33.2 27.0 17.9
Prepaid Expenses - Short-Term 5.7 4.7 3.4 0.7 0.3
Investments - Total 0.7 0.7 0.6 0.5 —
Property, Plant & Equipment - Net - Total 253.7 174.9 177.9 158.1 160.9
Property, Plant & Equipment - Gross - Total — — — — —
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total — — — — —
Other Assets - Total 0.9 0.9 0.9 0.9 0.9
Total Current Assets 103.2 95.8 75.4 75.2 58.4
Receivables & Loans - Long-Term 4.6 4.9 5.1 4.4 4.0
Loans - Long-Term 4.6 4.9 5.1 4.4 4.0
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total — — — — —
Construction in Progress - Net — — — — —
Property, Plant & Equipment - Other - Net — — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Gross — — — — —
Land & Buildings - Gross — — — — —
Land/Improvements - Gross — — — — —
Buildings - Gross — — — — —
Plant, Machinery & Equipment - Gross — — — — —
Total Assets 362.4 276.5 259.3 238.7 224.2
Debt - Total 122.6 112.6 110.2 79.2 71.8
Short-Term Debt & Current Portion of Long-Term Debt 122.6 112.6 106.6 78.1 71.8
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total — — — — —
Current Portion of Long-Term Debt including Capitalized Leases 0.0 3.7 67.3 62.8 62.7
Capitalized Leases - Current Portion 0.0 1.2 5.9 0.9 —
Short-Term Debt & Notes Payable 122.6 108.9 39.4 15.4 9.1
Debt - Long-Term - Total — 0.0 3.6 1.1 0.0
Current Portion of Long-Term Debt excluding Capitalized Leases 0.0 2.5 61.3 61.8 62.7
Capitalized Lease Obligations - Long-Term — 0.0 3.6 1.1 —
Long-Term Debt excluding Capitalized Leases — — 0.0 — 0.0
Other Non-Current Assets - Total 0.9 0.9 0.9 0.9 0.9
Debt - Non-Convertible - Long-Term — — 0.0 — 0.0
Dividends Payable 0.3 0.3 0.3 0.3 0.3
Deferred Tax & Investment Tax Credits - Long-Term — — — 10.2 11.6
Deferred Tax - Liability - Long-Term — — — 10.2 11.6
Payables & Accrued Expenses 43.5 32.4 31.6 21.9 17.1
Trade Account Payables - Total 43.5 32.4 31.6 21.9 17.1
Other Non-Current Assets 0.9 0.9 0.9 0.9 0.9
Accrued Expenses — — — — —
Total Liabilities 219.7 183.9 174.8 135.7 119.8
Shareholders' Equity - Attributable to Parent Shareholders - Total 142.7 92.7 84.5 102.9 104.4
Total Non-Current Assets 259.2 180.7 183.9 163.4 165.7
Common Equity Attributable to Parent Shareholders 142.7 92.7 84.5 102.9 104.4
Common Equity - Contributed 13.0 13.0 13.0 13.0 13.0
Common Stock - Issued & Paid 13.0 13.0 13.0 13.0 13.0
Equity - Non-Contributed - Reserves & Retained Earnings 129.7 79.7 71.5 89.9 91.4
Retained Earnings - Total (90.9) (58.7) (69.6) (44.9) (45.8)
Trade Accounts Payable & Accruals - Short-Term 43.5 32.4 31.6 21.9 17.1
Comprehensive Income - Accumulated - Total 220.6 138.4 141.1 134.8 137.2
Trade Accounts & Trade Notes Payable - Short-Term 43.5 32.4 31.6 21.9 17.1
Accrued Expenses - Short-Term — — — — —
Income Taxes - Payable - Short-Term — — — — —
Dividends/Distributions Payable 0.3 0.3 0.3 0.3 0.3
Other Current Liabilities - Total — — — — 0.0
Common Equity - Total 142.7 92.7 84.5 102.9 104.4
Deferred Income - Short-Term — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 142.7 92.7 84.5 102.9 104.4
Total Liabilities & Equity 362.4 276.5 259.3 238.7 224.2
Other Current Liabilities — — — — 0.0
Revaluation Reserves 220.6 138.4 141.1 134.8 137.2
Total Current Liabilities 166.4 145.2 138.5 100.3 89.1
Other Non-Current Liabilities - Total 53.3 38.6 32.7 24.2 19.0
Provisions - Long-Term 53.3 38.6 32.7 24.2 19.0
Post Employment Benefits - Pension & Other - Long-Term 53.3 38.6 32.7 24.2 19.0
Other Non-Current Liabilities — — — — —
Total Non-Current Liabilities 53.3 38.6 36.3 35.5 30.7
Common Shares - Issued - Total mn 1.3 1.3 1.3 1.3 1.3
Common Shares - Outstanding - Total mn 1.3 1.3 1.3 1.3 1.3
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 5.0 5.0 5.0 — —
Common Shares - Issued - Issue Specific mn 1.3 1.3 1.3 1.3 1.3
Common Shares - Outstanding - Issue Specific mn 1.3 1.3 1.3 1.3 1.3
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Allocation Factor - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Finance and Operating Lease Liabilities - Total - Supplemental 0.0 1.2 9.5 2.0 —
Debt including Finance and Operating Lease Liabilities - Supplemental 122.6 112.6 110.2 79.2 71.8
Net Debt 111.9 101.8 95.8 65.9 63.4
Debt - Long-Term - Maturities - Total — — — — —
Debt - Long-Term - Maturities - within 1 Year — — — — —
Debt - Long-Term - Maturities - Remaining — — — — —
Debt - Long-Term - Maturities - Year 6 & Beyond — — — — —
Asset Accruals 347.9 261.4 240.4 221.4 211.8
Cash & Cash Equivalents - Total 9.9 10.2 13.8 12.9 8.4
Cash & Short Term Investments - Total 10.6 10.8 14.4 13.4 8.4
Debt - including Preferred Equity & Minority Interest - Total 122.6 112.6 110.2 79.2 71.8
Net Book Capital 254.7 194.4 180.3 168.8 167.8
Net Operating Assets 254.7 194.4 180.3 168.8 167.8
Provisions - Total 53.3 38.6 32.7 34.4 30.7
Shareholders Equity - Common 142.7 92.7 84.5 102.9 104.4
Tangible Total Equity 142.7 92.7 84.5 102.9 104.4
Tangible Book Value 142.7 92.7 84.5 102.9 104.4
Total Book Capital 265.3 205.3 194.7 182.2 176.2
Total Capital 265.3 205.3 194.7 182.2 176.2
Total Long Term Capital 196.0 131.3 120.8 138.4 135.0
Unearned Revenue - Total — — — — —
Book Value excluding Other Equity 142.7 92.7 84.5 102.9 104.4
Income Taxes - Payable - Long-Term & Short-Term — — — — —
Accruals - Short-Term (73.1) (59.6) (76.9) (37.9) (39.1)
Cash & Short Term Investments - Net of Debt (111.9) (101.8) (95.8) (65.9) (63.4)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.0 3.7 67.3 62.8 62.7
Total Fixed Assets - Net 254.6 175.8 178.8 159.1 161.8
Working Capital (63.1) (49.4) (63.1) (25.0) (30.7)
Interest Bearing Liabilities - Total 122.6 112.6 110.2 79.2 71.8
Working Capital - Non-Cash (73.8) (60.3) (77.5) (38.4) (39.1)
Working Capital excluding Other Current Assets & Liabilities — — — — (30.7)
Net Debt Including Preferred Equity & Minority Interest 111.9 101.8 95.8 65.9 63.4
Other Short-Term & Long-Term Assets - Total 0.9 0.9 0.9 0.9 0.9
Other Short-Term & Long-Term Liabilities - Total — — — — 0.0
Total Current Assets excluding Total Inventories 48.9 53.2 38.3 44.8 37.6
Tangible Book Value excluding Other Equity 142.7 92.7 84.5 102.9 104.4
Total Debt Excluding Islamic 122.6 112.6 110.2 79.2 71.8
Trade Accounts & Trade Notes Receivable - Net - Total 31.9 35.1 20.0 29.2 16.8
Current Liabilities excluding Current Debt - Total 43.8 32.6 31.9 22.1 17.3
Cash in Hand & with Banks - Total 9.9 10.2 13.8 12.9 8.4
Current Assets excluding Cash & Short Term Investments - Total 92.6 85.0 61.0 61.9 50.0
Cash, Short Term Investments & Accounts Receivable - Total 42.6 45.9 34.4 42.6 25.2

Every line the company reported, in the original order and wording, without regrouping or signs changed.