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Modarabas

FIMM First Imrooz Modaraba

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 232.37 0.00%

Quarterly · Q1 FY2022 – Q4 FY2026

First Imrooz Modaraba (FIMM) quarterly balance sheet

At the end of Q4 FY2026 (Apr – Jun 2026) First Imrooz Modaraba had total assets of Rs 575.9 mn, down 15.2% on Q4 FY2025. Shareholders' equity was Rs 266.8 mn (Rs 88.93 per share), 46.3% of total assets.

FIMM balance sheet (quarterly) (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 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Loans, leases & receivables 178.8 200.5 232.6 182.9 204.7 228.2 267.6 318.2
Total assets 575.9 508.2 648.7 664.4 678.8 728.0 635.5 569.1
Liabilities
Borrowings 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Total liabilities 309.1 261.5 414.1 439.2 406.5 474.1 405.8 318.1
Equity
Equity attributable to shareholders 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Total equity 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Total liabilities & equity 575.9 508.2 648.7 664.4 678.8 728.0 635.5 569.1
Key figures
Shares outstanding mn 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Common equity 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Book value per share (Rs) Rs 88.93 82.26 78.20 75.04 90.77 84.62 76.54 83.67
FIMM 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 +504.9% +821.1% +23.8% +135.9% -60.3% -56.3% +121.6% -82.0%
Loans, leases & receivables -12.6% -12.1% -13.1% -42.5% -0.5% +4.5% +18.8% +12.0%
Total assets -15.2% -30.2% +2.1% +16.7% +25.8% +33.0% +18.3% -0.8%
Liabilities
Borrowings -18.4% -4.7% +21.5% +13.9% +37.4% -2.5% -11.2% -15.9%
Total liabilities -24.0% -44.8% +2.0% +38.1% +27.9% +48.2% +21.4% -20.5%
Equity
Equity attributable to shareholders -2.0% -2.8% +2.2% -10.3% +22.7% +11.5% +13.2% +44.8%
Total equity -2.0% -2.8% +2.2% -10.3% +22.7% +11.5% +13.2% +44.8%
Total liabilities & equity -15.2% -30.2% +2.1% +16.7% +25.8% +33.0% +18.3% -0.8%
Key figures
Shares outstanding — — — — — — — —
Common equity -2.0% -2.8% +2.2% -10.3% +22.7% +11.5% +13.2% +44.8%
Book value per share (Rs) -2.0% -2.8% +2.2% -10.3% +22.7% +11.5% +13.2% +44.8%

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

FIMM 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 2.7% 4.1% 3.3% 0.9% 0.4% 0.3% 2.7% 0.4%
Loans, leases & receivables 31.0% 39.4% 35.9% 27.5% 30.1% 31.3% 42.1% 55.9%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Borrowings 28.1% 35.0% 31.0% 29.5% 29.2% 25.6% 26.0% 30.3%
Total liabilities 53.7% 51.4% 63.8% 66.1% 59.9% 65.1% 63.9% 55.9%
Equity
Equity attributable to shareholders 46.3% 48.6% 36.2% 33.9% 40.1% 34.9% 36.1% 44.1%
Total equity 46.3% 48.6% 36.2% 33.9% 40.1% 34.9% 36.1% 44.1%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Common equity 46.3% 48.6% 36.2% 33.9% 40.1% 34.9% 36.1% 44.1%

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 101
FIMM balance sheet — all reported line items (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
Cash & Cash Equivalents 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Cash & Short Term Investments 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Loans & Receivables - Net - Short-Term 178.8 200.5 232.6 182.9 204.7 228.2 267.6 318.2
Loans & Receivables - Total 178.8 200.5 232.6 182.9 204.7 228.2 267.6 318.2
Trade Accounts & Trade Notes Receivable - Net 178.8 200.3 222.2 182.9 204.7 228.2 257.3 318.2
Income Tax - Receivables - Short-Term — 0.2 10.4 — — 0.0 10.3 —
Inventories - Total 357.3 263.6 369.5 445.4 450.7 415.7 329.6 228.2
Prepaid Expenses - Short-Term 5.0 1.7 1.9 6.3 4.6 62.3 2.5 1.3
Other Current Assets - Total — — — — — — — —
Property, Plant & Equipment - Net - Total 17.6 20.0 21.5 22.6 15.1 18.4 16.8 17.5
Other Assets - Total 1.6 1.6 1.5 0.9 0.9 0.6 0.9 0.6
Intangible Assets - Total - Net 0.1 0.2 0.3 0.3 0.4 0.5 0.6 0.7
Total Current Assets 556.6 486.5 625.5 640.5 662.4 708.4 617.2 550.2
Intangible Assets - excluding Goodwill - Net - Total 0.1 0.2 0.3 0.3 0.4 0.5 0.6 0.7
Total Assets 575.9 508.2 648.7 664.4 678.8 728.0 635.5 569.1
Debt - Total 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Short-Term Debt & Current Portion of Long-Term Debt 160.4 177.2 200.1 195.0 196.4 184.6 164.9 171.6
Current Portion of Long-Term Debt including Capitalized Leases 0.4 177.2 1.5 161.6 3.6 184.6 0.6 140.6
Capitalized Leases - Current Portion 0.4 177.2 1.5 161.6 — — — —
Short-Term Debt & Notes Payable 160.0 0.0 198.6 33.5 192.8 — 164.3 31.0
Debt - Long-Term - Total 1.2 0.6 0.9 1.2 1.6 2.0 0.5 0.7
Current Portion of Long-Term Debt excluding Capitalized Leases — — — — 3.6 184.6 0.6 140.6
Capitalized Lease Obligations - Long-Term 1.2 0.6 0.9 1.2 — — — —
Long-Term Debt excluding Capitalized Leases — — — — 1.6 2.0 0.5 0.7
Other Non-Current Assets - Total 1.6 1.6 1.5 0.9 0.9 0.6 0.9 0.6
Debt - Non-Convertible - Long-Term — — — — 1.6 2.0 0.5 0.7
Deferred Tax - Asset - Long-Term — — — — — — — —
Deferred Tax & Investment Tax Credits - Long-Term — — — — — — — —
Deferred Tax - Liability - Long-Term — — — — — — — —
Payables & Accrued Expenses 143.6 79.7 209.2 236.3 200.3 280.8 233.7 145.8
Trade Account Payables - Total 140.4 79.7 206.0 236.3 200.3 280.8 233.7 139.1
Other Non-Current Assets 1.6 1.6 1.5 0.9 0.9 0.6 0.9 0.6
Accrued Expenses 3.2 — 3.3 — — — — 6.7
Total Liabilities 309.1 261.5 414.1 439.2 406.5 474.1 405.8 318.1
Shareholders' Equity - Attributable to Parent Shareholders - Total 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Total Non-Current Assets 19.3 21.8 23.2 23.8 16.4 19.5 18.3 18.9
Common Equity Attributable to Parent Shareholders 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Common Equity - Contributed 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0
Common Stock - Issued & Paid 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0
Equity - Non-Contributed - Reserves & Retained Earnings 236.8 216.8 204.6 195.1 242.3 223.9 199.6 221.0
Retained Earnings - Total 236.8 216.8 204.6 195.1 242.3 223.9 199.6 221.0
Trade Accounts Payable & Accruals - Short-Term 143.6 79.7 209.2 236.3 200.3 280.8 233.7 145.8
Trade Accounts & Trade Notes Payable - Short-Term 140.4 79.7 206.0 236.3 200.3 280.8 233.7 139.1
Accrued Expenses - Short-Term 3.2 — 3.3 — — — — 6.7
Other Current Liabilities - Total — — — — 1.6 0.0 — —
Common Equity - Total 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Total Liabilities & Equity 575.9 508.2 648.7 664.4 678.8 728.0 635.5 569.1
Other Current Liabilities — — — — 1.6 0.0 — —
Total Current Liabilities 304.0 256.9 409.3 431.3 398.2 465.4 398.6 317.4
Other Non-Current Liabilities - Total 4.0 4.0 4.0 6.7 6.7 6.7 6.7 —
Provisions - Long-Term 4.0 4.0 4.0 6.7 6.7 6.7 6.7 —
Post Employment Benefits - Pension & Other - Long-Term 4.0 4.0 4.0 6.7 6.7 6.7 6.7 —
Deferred Revenue - Long-Term — — — — — — — —
Other Non-Current Liabilities — — — — — (0.0) — —
Total Non-Current Liabilities 5.1 4.6 4.8 7.9 8.3 8.7 7.2 0.7
Common Shares - Issued - Total mn 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Common Shares - Outstanding - Total mn 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
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 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Common Shares - Issued - Issue Specific mn 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Common Shares - Outstanding - Issue Specific mn 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
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×
Finance and Operating Lease Liabilities - Total - Supplemental 1.6 177.8 2.4 162.8 — — — —
Debt including Finance and Operating Lease Liabilities - Supplemental 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Net Debt 146.1 157.1 179.4 190.3 195.4 184.3 148.0 169.7
Asset Accruals 560.5 487.6 627.2 658.4 676.3 725.7 618.0 566.6
Cash & Cash Equivalents - Total 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Cash & Short Term Investments - Total 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Debt - including Preferred Equity & Minority Interest - Total 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Net Book Capital 412.9 403.9 414.0 415.4 467.7 438.2 377.6 420.8
Net Operating Assets 412.9 403.9 414.0 415.4 467.7 438.2 377.6 420.8
Provisions - Total 4.0 4.0 4.0 6.7 6.7 6.7 6.7 —
Shareholders Equity - Common 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Tangible Total Equity 266.7 246.6 234.3 224.8 271.9 253.3 229.0 250.3
Tangible Book Value 266.7 246.6 234.3 224.8 271.9 253.3 229.0 250.3
Total Book Capital 428.4 424.6 435.5 421.3 470.2 440.4 395.0 423.3
Total Capital 428.4 424.6 435.5 421.3 470.2 440.4 395.0 423.3
Total Long Term Capital 271.9 251.4 239.4 233.0 280.6 262.6 236.9 251.7
Unearned Revenue - Total — — — — — — — —
Book Value excluding Other Equity 266.8 246.8 234.6 225.1 272.3 253.9 229.6 251.0
Accruals - Short-Term 237.2 208.9 194.7 203.3 261.6 240.8 201.2 230.3
Cash & Short Term Investments - Net of Debt (146.1) (157.1) (179.4) (190.3) (195.4) (184.3) (148.0) (169.7)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.4 177.2 1.5 161.6 3.6 184.6 0.6 140.6
Total Fixed Assets - Net 19.3 21.8 23.2 23.8 16.4 19.5 18.3 18.9
Working Capital 252.6 229.6 216.2 209.2 264.2 243.0 218.6 232.8
Interest Bearing Liabilities - Total 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Working Capital - Non-Cash 237.2 208.9 194.7 203.3 261.6 240.8 201.2 230.3
Working Capital excluding Other Current Assets & Liabilities — — — — 265.8 243.0 — —
Net Debt Including Preferred Equity & Minority Interest 146.1 157.1 179.4 190.3 195.4 184.3 148.0 169.7
Other Short-Term & Long-Term Assets - Total 1.6 1.6 1.5 0.9 0.9 0.6 0.9 0.6
Other Short-Term & Long-Term Liabilities - Total — — — — 1.6 0.0 — —
Total Current Assets excluding Total Inventories 199.3 222.9 256.1 195.1 211.8 292.7 287.6 322.0
Tangible Book Value excluding Other Equity 266.7 246.6 234.3 224.8 271.9 253.3 229.0 250.3
Total Debt Excluding Islamic 161.6 177.8 200.9 196.2 197.9 186.5 165.4 172.3
Trade Accounts & Trade Notes Receivable - Net - Total 178.8 200.3 222.2 182.9 204.7 228.2 257.3 318.2
Current Liabilities excluding Current Debt - Total 143.6 79.7 209.2 236.3 201.9 280.8 233.7 145.8
Cash in Hand & with Banks - Total 15.4 20.7 21.5 5.9 2.6 2.2 17.4 2.5
Current Assets excluding Cash & Short Term Investments - Total 541.2 465.8 604.0 634.6 659.9 706.2 599.8 547.7
Cash, Short Term Investments & Accounts Receivable - Total 194.3 221.0 243.8 188.8 207.2 230.4 274.8 320.8

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