Last close · 16 Oct 2026
Rs 8.97 -2.39%
Annual · FY2016 – FY2026
Paramount Spinning Mills Limited (PASM) balance sheet
At the end of FY2026 (Jul 2025 – Jun 2026) Paramount Spinning Mills Limited had total assets of Rs 21.9 mn, down 15.9% on FY2025. Current assets of Rs 19.4 mn covered current liabilities of Rs 19.3 mn 1.00 times. Total debt was Rs 580.7 mn, net debt Rs 577.2 mn. Shareholders' equity was -Rs 580.4 mn (Rs -33.45 per share), -2,653.2% of total assets.
| 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 | 3.5 | 8.4 | 12.1 | 4.4 | 5.0 | ||||||
| Trade receivables | — | — | — | — | — | ||||||
| Inventories | — | — | — | — | — | ||||||
| Other current assets | — | — | — | — | — | ||||||
| Total current assets | 19.4 | 23.4 | 36.1 | 20.4 | 21.0 | ||||||
| Property, plant & equipment | 2.5 | 2.6 | 4.6 | 5.2 | 5.9 | ||||||
| Other non-current assets | — | — | — | — | — | ||||||
| Total non-current assets | — | — | — | — | — | ||||||
| Total assets | 21.9 | 26.0 | 40.8 | 25.7 | 26.9 | ||||||
| Liabilities | |||||||||||
| Trade payables | 18.2 | 18.7 | 28.2 | 41.2 | 46.9 | ||||||
| Short-term borrowings & current portion of debt | — | — | — | — | — | ||||||
| Total current liabilities | 19.3 | 19.8 | 29.3 | 42.3 | 48.0 | ||||||
| Long-term debt | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 | ||||||
| Other non-current liabilities | — | — | — | — | — | ||||||
| Total non-current liabilities | — | — | — | — | — | ||||||
| Total liabilities | 602.2 | 602.3 | 629.7 | 628.7 | 623.5 | ||||||
| Equity | |||||||||||
| Share capital | 173.5 | 173.5 | 173.5 | 173.5 | 173.5 | ||||||
| Reserves & retained earnings | (753.9) | (749.8) | (762.4) | (776.5) | (770.1) | ||||||
| Equity attributable to shareholders | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) | ||||||
| Non-controlling interest | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||||
| Total equity | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) | ||||||
| Total liabilities & equity | 21.9 | 26.0 | 40.8 | 25.7 | 26.9 | ||||||
| Key figures | |||||||||||
| Total debt | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 | ||||||
| Net debt / (net cash) | 577.2 | 571.8 | 586.0 | 579.5 | 568.0 | ||||||
| Shares outstanding mn | 17.4 | 17.4 | 17.4 | 17.4 | 17.4 | ||||||
| Common equity | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) | ||||||
| Book value per share (Rs) Rs | (33.45) | (33.21) | (33.94) | (34.75) | (34.38) | ||||||
| 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 | -58.0% | -31.0% | +175.8% | -11.2% | -26.4% | ||||||
| Trade receivables | — | — | — | — | — | ||||||
| Inventories | — | — | — | — | — | ||||||
| Other current assets | — | — | — | — | — | ||||||
| Total current assets | -17.4% | -35.1% | +76.6% | -2.7% | -7.8% | ||||||
| Property, plant & equipment | -2.5% | -44.5% | -10.7% | -12.3% | -11.2% | ||||||
| Other non-current assets | — | — | — | — | — | ||||||
| Total non-current assets | — | — | — | — | — | ||||||
| Total assets | -15.9% | -36.2% | +58.7% | -4.6% | -8.5% | ||||||
| Liabilities | |||||||||||
| Trade payables | -2.8% | -33.6% | -31.7% | -12.1% | -0.2% | ||||||
| Short-term borrowings & current portion of debt | — | — | — | — | — | ||||||
| Total current liabilities | -2.7% | -32.3% | -30.8% | -11.8% | -0.2% | ||||||
| Long-term debt | +0.1% | -3.0% | +2.4% | +1.9% | +1.5% | ||||||
| Other non-current liabilities | — | — | — | — | — | ||||||
| Total non-current liabilities | — | — | — | — | — | ||||||
| Total liabilities | -0.0% | -4.4% | +0.2% | +0.8% | +1.2% | ||||||
| Equity | |||||||||||
| Share capital | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||
| Reserves & retained earnings | — | — | — | — | — | ||||||
| Equity attributable to shareholders | — | — | — | — | — | ||||||
| Non-controlling interest | — | — | — | — | — | ||||||
| Total equity | — | — | — | — | — | ||||||
| Total liabilities & equity | -15.9% | -36.2% | +58.7% | -4.6% | -8.5% | ||||||
| Key figures | |||||||||||
| Total debt | +0.1% | -3.0% | +2.4% | +1.9% | +1.5% | ||||||
| Net debt / (net cash) | +0.9% | -2.4% | +1.1% | +2.0% | +1.8% | ||||||
| Shares outstanding | — | — | — | — | — | ||||||
| Common equity | — | — | — | — | — | ||||||
| Book value per share (Rs) | — | — | — | — | — | ||||||
Change against the previous fiscal year; shown when the earlier figure is positive.
| 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 | 16.1% | 32.2% | 29.8% | 17.1% | 18.4% | ||||||
| Trade receivables | — | — | — | — | — | ||||||
| Inventories | — | — | — | — | — | ||||||
| Other current assets | — | — | — | — | — | ||||||
| Total current assets | 88.5% | 90.1% | 88.5% | 79.6% | 78.0% | ||||||
| Property, plant & equipment | 11.5% | 9.9% | 11.4% | 20.2% | 22.0% | ||||||
| Other non-current assets | — | — | — | — | — | ||||||
| Total non-current assets | — | — | — | — | — | ||||||
| Total assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||
| Liabilities | |||||||||||
| Trade payables | 83.0% | 71.9% | 69.1% | 160.5% | 174.2% | ||||||
| Short-term borrowings & current portion of debt | — | — | — | — | — | ||||||
| Total current liabilities | 88.2% | 76.2% | 71.8% | 164.9% | 178.3% | ||||||
| Long-term debt | 2,654.8% | 2,230.7% | 1,467.1% | 2,273.4% | 2,128.1% | ||||||
| Other non-current liabilities | — | — | — | — | — | ||||||
| Total non-current liabilities | — | — | — | — | — | ||||||
| Total liabilities | 2,753.2% | 2,315.6% | 1,544.4% | 2,447.7% | 2,315.8% | ||||||
| Equity | |||||||||||
| Share capital | 793.3% | 667.2% | 425.6% | 675.6% | 644.5% | ||||||
| Reserves & retained earnings | (3,446.4%) | (2,882.7%) | (1,870.0%) | (3,023.3%) | (2,860.3%) | ||||||
| Equity attributable to shareholders | (2,653.2%) | (2,215.6%) | (1,444.4%) | (2,347.7%) | (2,215.8%) | ||||||
| Non-controlling interest | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||
| Total equity | (2,653.2%) | (2,215.6%) | (1,444.4%) | (2,347.7%) | (2,215.8%) | ||||||
| Total liabilities & equity | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||
| Key figures | |||||||||||
| Total debt | 2,654.8% | 2,230.7% | 1,467.1% | 2,273.4% | 2,128.1% | ||||||
| Net debt / (net cash) | 2,638.7% | 2,198.5% | 1,437.3% | 2,256.3% | 2,109.7% | ||||||
| Common equity | (2,653.2%) | (2,215.6%) | (1,444.4%) | (2,347.7%) | (2,215.8%) | ||||||
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 113
| 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 | 3.5 | 8.4 | 12.1 | 4.4 | 5.0 |
| Cash & Short Term Investments | — | — | — | — | — |
| Loans & Receivables - Net - Short-Term | — | — | — | — | — |
| Loans & Receivables - Total | 15.8 | 15.1 | 24.0 | 16.0 | 16.0 |
| Trade Accounts & Trade Notes Receivable - Net | — | — | — | — | — |
| Income Tax - Receivables | 15.8 | 15.1 | 16.0 | 16.0 | 16.0 |
| Receivables - Other | — | 0.0 | 7.9 | — | — |
| Loans - Short-Term | — | — | — | — | — |
| Investment Securities - Available for Sale, Held to Maturity & Held for Trading - Total | — | — | 0.0 | 0.0 | 0.0 |
| Receivables - Other - Total | — | — | — | — | — |
| Inventories - Total | — | — | — | — | — |
| Inventories - Raw Materials | — | — | — | — | — |
| Inventories - Other - Total | — | — | — | — | — |
| Prepaid Expenses - Short-Term | — | — | — | — | — |
| Investments - Total | — | — | 0.0 | 0.0 | 0.0 |
| Other Current Assets - Total | — | — | — | — | — |
| Property, Plant & Equipment - Net - Total | 2.5 | 2.6 | 4.6 | 5.2 | 5.9 |
| Other Current Assets | — | — | — | — | — |
| Other Assets - Total | — | — | 0.0 | 0.1 | — |
| Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Other Assets | — | — | 0.0 | 0.1 | — |
| Total Current Assets | 19.4 | 23.4 | 36.1 | 20.4 | 21.0 |
| Total Assets | 21.9 | 26.0 | 40.8 | 25.7 | 26.9 |
| Debt - Total | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Short-Term Debt & Current Portion of Long-Term Debt | — | — | — | — | — |
| Current Portion of Long-Term Debt including Capitalized Leases | — | — | — | — | — |
| Capitalized Leases - Current Portion | — | — | — | — | — |
| Short-Term Debt & Notes Payable | — | — | — | — | — |
| Debt - Long-Term - Total | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Current Portion of Long-Term Debt excluding Capitalized Leases | — | — | — | — | — |
| Long-Term Debt excluding Capitalized Leases | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Other Non-Current Assets - Total | — | — | — | — | — |
| Debt - Non-Convertible - Long-Term | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Dividends Payable | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 |
| Deferred Tax & Investment Tax Credits - Long-Term | — | — | — | — | — |
| Deferred Tax - Liability - Long-Term | — | — | — | — | — |
| Payables & Accrued Expenses | 18.2 | 18.7 | 28.2 | 41.2 | 46.9 |
| Trade Account Payables - Total | 18.2 | 18.7 | 28.2 | 41.2 | 46.9 |
| Other Non-Current Assets | — | — | — | — | — |
| Other Liabilities - Total | 2.2 | 2.2 | 2.2 | 2.4 | 2.5 |
| Other Liabilities - | — | — | — | — | — |
| Provisions | 2.2 | 2.2 | 2.2 | 2.4 | 2.5 |
| Post Employment Benefits - Pension & Other | 2.2 | 2.2 | 2.2 | 2.4 | 2.5 |
| Total Liabilities | 602.2 | 602.3 | 629.7 | 628.7 | 623.5 |
| Shareholders' Equity - Attributable to Parent Shareholders - Total | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Total Non-Current Assets | — | — | — | — | — |
| Common Equity Attributable to Parent Shareholders | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Common Equity - Contributed | 173.5 | 173.5 | 173.5 | 173.5 | 173.5 |
| Common Stock - Issued & Paid | 173.5 | 173.5 | 173.5 | 173.5 | 173.5 |
| Equity - Non-Contributed - Reserves & Retained Earnings | (753.9) | (749.8) | (762.4) | (776.5) | (770.1) |
| Retained Earnings - Total | (902.4) | (898.3) | (937.4) | (951.5) | (945.1) |
| Trade Accounts Payable & Accruals - Short-Term | — | — | — | — | — |
| Comprehensive Income - Accumulated - Total | — | — | — | — | — |
| Trade Accounts & Trade Notes Payable - Short-Term | — | — | — | — | — |
| Other Reserves/Equity - Total | 148.5 | 148.5 | 175.0 | 175.0 | 175.0 |
| Other Current Liabilities - Total | — | — | — | — | — |
| Common Equity - Total | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Total Shareholders' Equity - including Minority Interest & Hybrid Debt | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Total Liabilities & Equity | 21.9 | 26.0 | 40.8 | 25.7 | 26.9 |
| Other Current Liabilities | — | — | — | — | — |
| Revaluation Reserves | — | — | — | — | — |
| Total Current Liabilities | 19.3 | 19.8 | 29.3 | 42.3 | 48.0 |
| Other Non-Current Liabilities - Total | — | — | — | — | — |
| Provisions - Long-Term | — | — | — | — | — |
| Post Employment Benefits - Pension & Other - Long-Term | — | — | — | — | — |
| Total Non-Current Liabilities | — | — | — | — | — |
| Common Shares - Issued - Total mn | 17.4 | 17.4 | 17.4 | 17.4 | 17.4 |
| Common Shares - Outstanding - Total mn | 17.4 | 17.4 | 17.4 | 17.4 | 17.4 |
| Common Shares - Treasury - Total mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Common Shares - Authorized - Issue Specific mn | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 |
| Common Shares - Issued - Issue Specific mn | 17.4 | 17.4 | 17.4 | 17.4 | 17.4 |
| Common Shares - Outstanding - Issue Specific mn | 17.4 | 17.4 | 17.4 | 17.4 | 17.4 |
| Common Shares - Treasury - Issue Specific mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Asset Allocation Factor - Issue Specific | — | — | — | — | — |
| Finance and Operating Lease Liabilities - Total - Supplemental | — | — | — | — | — |
| Debt including Finance and Operating Lease Liabilities - Supplemental | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Net Debt | 577.2 | 571.8 | 586.0 | 579.5 | 568.0 |
| Asset Accruals | 18.4 | 17.6 | 28.6 | 21.3 | 22.0 |
| Cash & Cash Equivalents - Total | 3.5 | 8.4 | 12.1 | 4.4 | 5.0 |
| Cash & Securities | — | — | 0.0 | 0.0 | 0.0 |
| Cash & Short Term Investments - Total | 3.5 | 8.4 | 12.1 | 4.4 | 5.0 |
| Debt - including Preferred Equity & Minority Interest - Total | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Investment Securities | — | — | 0.0 | 0.0 | 0.0 |
| Investments - Permanent | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Net Book Capital | (3.2) | (4.4) | (2.9) | (23.5) | (28.6) |
| Net Operating Assets | (3.2) | (4.4) | (2.9) | (23.5) | (28.6) |
| Provisions - Total | 2.2 | 2.2 | 2.2 | 2.4 | 2.5 |
| Shareholders Equity - Common | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Tangible Total Equity | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Tangible Book Value | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Total Book Capital | 0.3 | 4.0 | 9.2 | (19.1) | (23.6) |
| Total Capital | 0.3 | 4.0 | 9.2 | (19.1) | (23.6) |
| Total Long Term Capital | (580.4) | (576.2) | (588.9) | (603.0) | (596.6) |
| Book Value excluding Other Equity | (728.9) | (724.8) | (763.9) | (778.0) | (771.6) |
| Accruals - Short-Term | (3.4) | (4.8) | (5.3) | (26.3) | (32.0) |
| Cash & Short Term Investments - Net of Debt | (577.2) | (571.8) | (586.0) | (579.5) | (568.0) |
| Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments | — | — | — | — | — |
| Total Fixed Assets - Net | 2.5 | 2.6 | 4.7 | 5.2 | 5.9 |
| Working Capital | 0.1 | 3.6 | 6.8 | (21.9) | (27.0) |
| Interest Bearing Liabilities - Total | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Working Capital - Non-Cash | (3.4) | (4.8) | (5.3) | (26.3) | (32.0) |
| Working Capital excluding Other Current Assets & Liabilities | — | — | — | — | — |
| Net Debt Including Preferred Equity & Minority Interest | 577.2 | 571.8 | 586.0 | 579.5 | 568.0 |
| Other Short-Term & Long-Term Assets - Total | — | — | — | — | — |
| Other Short-Term & Long-Term Liabilities - Total | — | — | — | — | — |
| Total Current Assets excluding Total Inventories | — | — | — | — | — |
| Tangible Book Value excluding Other Equity | (728.9) | (724.8) | (763.9) | (778.0) | (771.6) |
| Total Debt Excluding Islamic | 580.7 | 580.2 | 598.1 | 583.9 | 572.9 |
| Trade Accounts & Trade Notes Receivable - Net - Total | — | — | — | — | — |
| Current Liabilities excluding Current Debt - Total | — | — | — | — | — |
| Cash in Hand & with Banks - Total | 3.5 | 8.4 | 12.1 | 4.4 | 5.0 |
| Current Assets excluding Cash & Short Term Investments - Total | — | — | — | — | — |
| Cash, Short Term Investments & Accounts Receivable - Total | — | — | — | — | — |
Every line the company reported, in the original order and wording, without regrouping or signs changed.