Last close · 16 Oct 2026
Rs 235.16 -2.00%
Annual · FY2007 – FY2026
Elahi Cotton Mills Limited (ELCM) cash flow statement
Operating activities generated -Rs 12.5 mn of cash in FY2026 (Jul 2025 – Jun 2026). Capital expenditure was Rs 147,200, leaving free cash flow of -Rs 12.6 mn. Overall, cash decreased by Rs 225,672.
| 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 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (34.9) | 10.6 | (14.7) | 9.4 | 13.7 | |||||||||||||||
| Depreciation & amortisation | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 | |||||||||||||||
| Net cash from operating activities | (12.5) | (6.4) | 3.9 | 1.2 | (4.6) | |||||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | (0.1) | (4.3) | (25.8) | 0.0 | (0.1) | |||||||||||||||
| Net cash from investing activities | (0.2) | (4.4) | (26.4) | (0.9) | (1.3) | |||||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | |||||||||||||||
| Borrowings raised / (repaid) | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) | |||||||||||||||
| Net cash from financing activities | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) | |||||||||||||||
| Net change in cash | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) | |||||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) | |||||||||||||||
| 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 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -429.7% | — | -255.9% | -31.0% | +15.4% | |||||||||||||||
| Depreciation & amortisation | -1.8% | +21.2% | +8.8% | +27.5% | +7.9% | |||||||||||||||
| Net cash from operating activities | — | -261.6% | +228.5% | — | — | |||||||||||||||
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -96.6% | -83.3% | — | -100.0% | -98.2% | |||||||||||||||
| Net cash from investing activities | — | — | — | — | — | |||||||||||||||
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | |||||||||||||||
| Borrowings raised / (repaid) | +76.6% | -70.0% | +459.0% | — | — | |||||||||||||||
| Net cash from financing activities | +76.6% | -70.0% | +459.0% | — | — | |||||||||||||||
| Net change in cash | — | -477.4% | -78.3% | — | — | |||||||||||||||
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -1,922.2% | — | — | |||||||||||||||
Change against the previous fiscal year; shown when the earlier figure is positive.
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 56
| 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (34.9) | 10.6 | (14.7) | 9.4 | 13.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 34.1 | 23.4 | 12.9 | 8.9 | 5.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 26.9 | 15.9 | 6.5 | 2.9 | 1.3 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.4 | 0.5 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | — | — | (0.1) | (0.0) | — |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | (0.0) | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 12.8 | 13.8 | 14.1 | 10.8 | 9.2 |
| Interest Paid - Cash | 0.1 | 0.1 | 0.2 | 0.1 | 0.0 |
| Interest & Dividends - Received - Total - Cash Flow | 0.1 | 0.1 | — | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (13.6) | 20.2 | (16.1) | 7.5 | 10.1 |
| Working Capital - Increase/(Decrease) - Cash Flow | 1.1 | (26.6) | 20.0 | (6.3) | (14.7) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 5.4 | (17.0) | 9.3 | (1.0) | (24.8) |
| Inventories - Decrease/(Increase) - Cash Flow | (11.7) | (5.5) | (6.7) | (9.6) | 6.9 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.0) | 0.0 | 0.3 | (0.4) | 0.0 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 9.9 | 0.7 | 17.0 | 4.8 | 3.2 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | (2.5) | (4.8) | — | — | — |
| Net Cash Flow from Operating Activities | (12.5) | (6.4) | 3.9 | 1.2 | (4.6) |
| Capital Expenditures - Net - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — |
| Capital Expenditures - Total | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.0) | (0.1) | 0.0 | (0.5) | — |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.0) | (0.1) | 0.0 | (0.5) | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 0.0 | 0.1 | 0.0 | 0.5 | — |
| Other Investing Cash Flow - Decrease/(Increase) | — | — | (0.7) | (0.4) | (1.2) |
| Net Cash Flow from Investing Activities | (0.2) | (4.4) | (26.4) | (0.9) | (1.3) |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | — |
| Dividends - Common - Cash Paid | — | — | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 13.7 | 8.3 | 24.0 | 6.3 | 0.0 |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | — |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1.2) | (1.2) | (0.5) | (2.1) | (0.3) |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (1.2) | (1.2) | 0.0 | (1.2) | — |
| Debt - Issued - Long-Term - Cash Flow | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 0.5 | 2.1 | 0.3 |
| Lease liabilities - Reduced - Cash flow represents cash outflow due to the repayment of lease liability/debt of the company. It includes finance leases, capitalized lease, and hire-purchase agreement. Applicable to all industries. If Lease liability issue | — | — | 0.0 | 1.2 | — |
| Net Cash Flow from Financing Activities | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) |
| Net Change in Cash - Total | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) |
| Net Cash from Continuing Operations | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) |
| Net Cash - Beginning Balance | 10.2 | 13.8 | 12.9 | 8.4 | 14.5 |
| Net Cash - Ending Balance | 9.9 | 10.2 | 13.8 | 12.9 | 8.4 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 12.8 | 13.8 | 14.1 | 10.8 | 9.2 |
| Interest Paid - Cash Flow - Supplemental | 0.1 | 0.1 | 0.2 | 0.1 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.1 | 0.1 | — | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (13.5) | 20.3 | (15.9) | 7.5 | 10.2 |
| Depreciation, Depletion & Amortization - Cash Flow | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 |
| Free Cash Flow to Equity | (0.2) | (3.6) | 1.6 | 5.4 | (4.9) |
| Free Cash Flow Net of Dividends | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) |
| Free Cash Flow | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) |
Every line the company reported, in the original order and wording, without regrouping or signs changed.