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Textile Spinning

ELSM Ellcot Spinning Mills Limited

Latest results: FY2026 · Jun 2026

Watch ELSM · free results alerts

Last close · 16 Oct 2026

Rs 190.95 0.00%

Quarterly · Q1 FY2022 – Q4 FY2026

Ellcot Spinning Mills Limited (ELSM) quarterly balance sheet

At the end of Q4 FY2026 (Apr – Jun 2026) Ellcot Spinning Mills Limited had total assets of Rs 11.0 bn, down 2.2% on Q4 FY2025. Current assets of Rs 6.0 bn covered current liabilities of Rs 2.9 bn 2.05 times. Total debt was Rs 4.0 bn, net debt Rs 3.1 bn. Shareholders' equity was Rs 4.5 bn (Rs 408.23 per share), 40.8% of total assets.

ELSM balance sheet (quarterly) (Rs bn)
Rs bn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments 0.9 0.7 0.6 0.4 0.6 0.5 0.5 1.5
Trade receivables 1.7 1.4 1.0 1.2 1.2 1.1 1.3 1.1
Inventories 2.2 2.7 4.0 3.7 3.2 3.2 3.4 1.9
Other current assets 0.1 0.1 0.1 0.2 0.2 — — —
Total current assets 6.0 5.4 6.6 6.7 6.4 5.4 5.9 5.6
Property, plant & equipment 5.0 5.0 4.9 4.8 4.8 4.6 4.7 4.7
Other non-current assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total non-current assets 5.0 5.0 4.9 4.8 4.8 4.6 4.7 4.7
Total assets 11.0 10.4 11.6 11.5 11.2 10.0 10.6 10.3
Liabilities
Trade payables 1.8 1.6 1.6 1.7 1.5 1.2 1.3 1.2
Short-term borrowings & current portion of debt 1.1 0.7 1.7 1.6 1.5 0.7 1.1 0.8
Total current liabilities 2.9 2.4 3.4 3.4 3.1 2.0 2.4 2.1
Long-term debt 2.9 3.1 3.1 3.1 3.2 3.1 3.2 3.3
Other non-current liabilities 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
Total non-current liabilities 3.6 3.7 3.8 3.7 3.9 3.8 3.8 3.9
Total liabilities 6.5 6.1 7.2 7.1 6.9 5.8 6.3 6.0
Equity
Share capital 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Reserves & retained earnings 4.4 4.2 4.2 4.2 4.2 4.2 4.2 4.2
Equity attributable to shareholders 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Non-controlling interest 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total equity 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Total liabilities & equity 11.0 10.4 11.6 11.5 11.2 10.0 10.6 10.3
Key figures
Total debt 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Net debt / (net cash) 3.1 3.1 4.2 4.3 4.1 3.4 3.8 2.6
Shares outstanding mn 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
Common equity 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Book value per share (Rs) Rs 408.23 394.91 395.28 397.15 389.78 391.66 391.22 391.99
ELSM balance sheet — year-on-year change (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments +37.5% +42.1% +23.5% -76.5% -48.7% -40.9% -57.9% +296.9%
Trade receivables +37.0% +30.4% -26.1% +6.8% +15.4% +32.9% +9.5% +67.4%
Inventories -29.7% -14.7% +20.5% +93.9% +54.9% +37.5% -0.5% -54.1%
Other current assets -27.9% — — — — — — —
Total current assets -6.9% +0.4% +12.4% +20.2% +18.4% +7.6% -0.3% -0.1%
Property, plant & equipment +4.1% +7.6% +5.6% +1.2% -1.0% -6.9% -8.6% -9.6%
Other non-current assets 0.0% 0.0% 0.0% +9.9% +10.6% +10.6% +10.6% +0.6%
Total non-current assets +4.0% +7.6% +5.6% +1.2% -1.0% -6.9% -8.6% -9.6%
Total assets -2.2% +3.7% +9.4% +11.4% +9.2% +0.4% -4.2% -4.7%
Liabilities
Trade payables +16.4% +28.7% +28.2% +42.5% +35.6% +45.1% +12.9% +2.7%
Short-term borrowings & current portion of debt -27.0% +2.8% +58.0% +97.5% +112.4% +6.3% -16.8% -8.6%
Total current liabilities -5.0% +19.2% +40.5% +60.1% +52.4% +21.3% -3.3% -3.7%
Long-term debt -9.5% -2.5% -2.6% -6.4% -6.5% -12.9% -14.4% -15.1%
Other non-current liabilities -1.9% -3.5% -4.2% -6.1% -6.8% -5.6% -6.3% -6.2%
Total non-current liabilities -7.6% -1.3% -1.1% -3.9% -4.1% -11.5% -13.2% -14.4%
Total liabilities -6.5% +5.9% +15.1% +18.7% +14.7% -2.4% -9.6% -10.9%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +4.9% +0.9% +1.1% +1.4% +1.4% +4.5% +5.3% +5.8%
Equity attributable to shareholders +4.7% +0.8% +1.0% +1.3% +1.3% +4.4% +5.1% +5.6%
Non-controlling interest — — — — — — — —
Total equity +4.7% +0.8% +1.0% +1.3% +1.3% +4.4% +5.1% +5.6%
Total liabilities & equity -2.2% +3.7% +9.4% +11.4% +9.2% +0.4% -4.2% -4.7%
Key figures
Total debt -15.0% -1.5% +12.4% +14.2% +13.4% -10.0% -15.0% -13.9%
Net debt / (net cash) -23.0% -7.6% +11.1% +67.5% +39.3% -2.9% -3.3% -41.0%
Shares outstanding — — — — — — — —
Common equity +4.7% +0.8% +1.0% +1.3% +1.3% +4.4% +5.1% +5.6%
Book value per share (Rs) +4.7% +0.8% +1.0% +1.3% +1.3% +4.4% +5.1% +5.6%

Change against the same quarter a year earlier; shown when the earlier figure is positive.

ELSM balance sheet — common size (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments 7.8% 6.4% 4.8% 3.1% 5.6% 4.7% 4.3% 14.8%
Trade receivables 15.5% 13.8% 8.3% 10.5% 11.0% 11.0% 12.2% 10.9%
Inventories 20.4% 26.0% 35.0% 32.4% 28.4% 31.6% 31.8% 18.6%
Other current assets 1.0% 0.6% 0.9% 1.9% 1.4% — — —
Total current assets 54.4% 52.2% 57.4% 58.3% 57.2% 53.9% 55.9% 54.0%
Property, plant & equipment 45.5% 47.8% 42.5% 41.7% 42.7% 46.0% 44.1% 45.9%
Other non-current assets 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Total non-current assets 45.6% 47.8% 42.6% 41.7% 42.8% 46.1% 44.1% 46.0%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 16.2% 15.3% 14.0% 14.8% 13.6% 12.3% 12.0% 11.5%
Short-term borrowings & current portion of debt 9.8% 6.8% 14.4% 14.0% 13.1% 6.9% 10.0% 7.9%
Total current liabilities 26.6% 22.8% 29.7% 29.5% 27.4% 19.9% 23.1% 20.5%
Long-term debt 26.6% 29.4% 27.1% 26.8% 28.7% 31.2% 30.4% 32.0%
Other non-current liabilities 3.7% 3.9% 3.6% 3.6% 3.7% 4.2% 4.1% 4.3%
Total non-current liabilities 32.6% 35.6% 32.9% 32.6% 34.6% 37.4% 36.3% 37.7%
Total liabilities 59.2% 58.5% 62.5% 62.1% 61.9% 57.3% 59.4% 58.3%
Equity
Share capital 1.0% 1.1% 0.9% 1.0% 1.0% 1.1% 1.0% 1.1%
Reserves & retained earnings 39.8% 40.5% 36.5% 37.0% 37.1% 41.6% 39.5% 40.7%
Equity attributable to shareholders 40.8% 41.5% 37.5% 37.9% 38.1% 42.7% 40.6% 41.7%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 40.8% 41.5% 37.5% 37.9% 38.1% 42.7% 40.6% 41.7%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 36.3% 36.2% 41.5% 40.9% 41.8% 38.1% 40.4% 39.9%
Net debt / (net cash) 28.5% 29.8% 36.6% 37.8% 36.2% 33.4% 36.1% 25.1%
Common equity 40.8% 41.5% 37.5% 37.9% 38.1% 42.7% 40.6% 41.7%

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. Updated 16 Oct 2026.

All reported line items 103
ELSM balance sheet — all reported line items (Rs bn)
Rs bn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Cash & Cash Equivalents 0.3 0.2 0.2 0.1 0.4 0.1 0.3 0.1
Cash & Short Term Investments 0.9 0.7 0.6 0.4 0.6 0.5 0.5 1.5
Short-Term Investments - Total 0.5 0.5 0.4 0.3 0.2 0.3 0.1 1.4
Financial Assets - Short-Term — — — 0.3 — 0.3 0.1 1.4
Loans & Receivables - Net - Short-Term 1.9 1.5 1.2 1.4 1.4 1.1 1.4 1.2
Loans & Receivables - Total 1.9 1.5 1.2 1.4 1.4 1.1 1.4 1.2
Trade Accounts & Trade Notes Receivable - Net 1.7 1.4 1.0 1.2 1.2 1.1 1.3 1.1
Income Tax - Receivables - Short-Term 0.2 0.1 0.3 0.2 0.2 0.0 0.1 0.1
Inventories - Total 2.2 2.7 4.0 3.7 3.2 3.2 3.4 1.9
Inventories - Raw Materials 0.2 0.2 0.2 0.2 0.3 0.3 0.1 0.2
Inventories - Other - Total 2.1 2.5 3.8 3.5 2.9 2.8 3.2 1.8
Prepaid Expenses - Short-Term 0.8 0.5 0.7 1.0 1.0 0.7 0.7 0.9
Investments - Total 0.5 0.5 0.4 0.3 0.2 0.3 0.1 1.4
Other Current Assets - Total 0.1 0.1 0.1 0.2 0.2 — — —
Property, Plant & Equipment - Net - Total 5.0 5.0 4.9 4.8 4.8 4.6 4.7 4.7
Other Current Assets 0.1 0.1 0.1 0.2 0.2 — — —
Other Assets - Total 0.1 0.1 0.1 0.2 0.2 0.0 0.0 0.0
Total Current Assets 6.0 5.4 6.6 6.7 6.4 5.4 5.9 5.6
Total Assets 11.0 10.4 11.6 11.5 11.2 10.0 10.6 10.3
Debt - Total 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Short-Term Debt & Current Portion of Long-Term Debt 1.1 0.7 1.7 1.6 1.5 0.7 1.1 0.8
Current Portion of Long-Term Debt including Capitalized Leases 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7
Short-Term Debt & Notes Payable 0.4 0.0 1.0 0.9 0.8 0.0 0.4 0.2
Debt - Long-Term - Total 2.9 3.1 3.1 3.1 3.2 3.1 3.2 3.3
Current Portion of Long-Term Debt excluding Capitalized Leases 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7
Long-Term Debt excluding Capitalized Leases 2.9 3.1 3.1 3.1 3.2 3.1 3.2 3.3
Other Non-Current Assets - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term 2.9 3.1 3.1 3.1 3.2 3.1 3.2 3.3
Dividends Payable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Deferred Tax & Investment Tax Credits - Long-Term 0.3 0.2 0.3 0.2 0.2 0.2 0.2 0.2
Deferred Tax - Liability - Long-Term 0.3 0.2 0.3 0.2 0.2 0.2 0.2 0.2
Payables & Accrued Expenses 1.8 1.6 1.6 1.7 1.5 1.2 1.3 1.2
Trade Account Payables - Total 1.8 1.6 1.6 1.7 1.5 1.2 1.3 1.2
Other Non-Current Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Liabilities 6.5 6.1 7.2 7.1 6.9 5.8 6.3 6.0
Shareholders' Equity - Attributable to Parent Shareholders - Total 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Total Non-Current Assets 5.0 5.0 4.9 4.8 4.8 4.6 4.7 4.7
Common Equity Attributable to Parent Shareholders 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Common Equity - Contributed 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Common Stock - Issued & Paid 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Equity - Non-Contributed - Reserves & Retained Earnings 4.4 4.2 4.2 4.2 4.2 4.2 4.2 4.2
Retained Earnings - Total 4.4 4.2 4.2 4.2 4.2 4.2 4.2 4.2
Trade Accounts Payable & Accruals - Short-Term 1.8 1.6 1.6 1.7 1.5 1.2 1.3 1.2
Trade Accounts & Trade Notes Payable - Short-Term 1.8 1.6 1.6 1.7 1.5 1.2 1.3 1.2
Income Taxes - Payable - Short-Term 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Common Equity - Total 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Deferred Income - Short-Term — — — — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Total Liabilities & Equity 11.0 10.4 11.6 11.5 11.2 10.0 10.6 10.3
Other Current Liabilities 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Total Current Liabilities 2.9 2.4 3.4 3.4 3.1 2.0 2.4 2.1
Other Non-Current Liabilities - Total 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
Provisions - Long-Term 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.2
Post Employment Benefits - Pension & Other - Long-Term 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.2
Deferred Revenue - Long-Term 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2
Total Non-Current Liabilities 3.6 3.7 3.8 3.7 3.9 3.8 3.8 3.9
Common Shares - Issued - Total mn 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
Common Shares - Outstanding - Total mn 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 40.0 400.0 40.0 40.0 40.0 400.0 400.0 400.0
Common Shares - Issued - Issue Specific mn 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
Common Shares - Outstanding - Issue Specific mn 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 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× 1.00× 1.00× 1.00×
Debt including Finance and Operating Lease Liabilities - Supplemental 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Net Debt 3.1 3.1 4.2 4.3 4.1 3.4 3.8 2.6
Asset Accruals 10.6 10.2 11.4 11.4 10.8 9.9 10.3 10.2
Cash & Cash Equivalents - Total 0.3 0.2 0.2 0.1 0.4 0.1 0.3 0.1
Cash & Short Term Investments - Total 0.9 0.7 0.6 0.4 0.6 0.5 0.5 1.5
Debt - including Preferred Equity & Minority Interest - Total 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Net Book Capital 7.6 7.4 8.6 8.7 8.3 7.6 8.1 6.9
Net Operating Assets 7.6 7.4 8.6 8.7 8.3 7.6 8.1 6.9
Provisions - Total 0.6 0.5 0.5 0.5 0.5 0.4 0.4 0.4
Shareholders Equity - Common 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Tangible Total Equity 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Tangible Book Value 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Total Book Capital 8.5 8.1 9.1 9.0 9.0 8.1 8.5 8.4
Total Capital 8.5 8.1 9.1 9.0 9.0 8.1 8.5 8.4
Total Long Term Capital 8.1 8.0 8.1 8.1 8.1 8.0 8.1 8.2
Unearned Revenue - Total 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2
Book Value excluding Other Equity 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Income Taxes - Payable - Long-Term & Short-Term 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0
Accruals - Short-Term 2.7 2.9 3.0 3.2 2.9 3.3 3.2 3.3
Cash & Short Term Investments - Net of Debt (3.1) (3.1) (4.2) (4.3) (4.1) (3.4) (3.8) (2.6)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7
Total Fixed Assets - Net 5.0 5.0 4.9 4.8 4.8 4.6 4.7 4.7
Working Capital 3.1 3.1 3.2 3.3 3.3 3.4 3.5 3.4
Interest Bearing Liabilities - Total 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Working Capital - Non-Cash 2.2 2.4 2.6 2.9 2.7 2.9 3.0 1.9
Working Capital excluding Other Current Assets & Liabilities 3.0 3.1 3.2 3.1 3.3 3.5 3.5 3.5
Net Debt Including Preferred Equity & Minority Interest 3.1 3.1 4.2 4.3 4.1 3.4 3.8 2.6
Other Short-Term & Long-Term Assets - Total 0.1 0.1 0.1 0.2 0.2 0.0 0.0 0.0
Other Short-Term & Long-Term Liabilities - Total 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Total Current Assets excluding Total Inventories 3.7 2.7 2.6 3.0 3.2 2.2 2.5 3.6
Tangible Book Value excluding Other Equity 4.5 4.3 4.3 4.3 4.3 4.3 4.3 4.3
Total Debt Excluding Islamic 4.0 3.8 4.8 4.7 4.7 3.8 4.3 4.1
Trade Accounts & Trade Notes Receivable - Net - Total 1.7 1.4 1.0 1.2 1.2 1.1 1.3 1.1
Current Liabilities excluding Current Debt - Total 1.8 1.7 1.8 1.8 1.6 1.3 1.4 1.3
Cash in Hand & with Banks - Total 0.3 0.2 0.2 0.1 0.4 0.1 0.3 0.1
Current Assets excluding Cash & Short Term Investments - Total 5.1 4.8 6.1 6.3 5.8 4.9 5.4 4.0
Cash, Short Term Investments & Accounts Receivable - Total 2.6 2.1 1.5 1.6 1.9 1.6 1.7 2.6

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