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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 * Jul 2011 – Jun 2012 | FY2011 Jul 2010 – Jun 2011 | FY2010 Jul 2009 – Jun 2010 | FY2009 * Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (34.9) | 10.6 | (14.7) | 9.4 | 13.7 | 11.8 | 12.0 | 6.4 | 7.7 | (2.0) | (2.2) | 1.4 | 5.1 | 3.3 | 2.5 | 0.5 | (6.6) | (4.7) | 15.2 | (4.5) |
| Depreciation & amortisation | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 | 4.0 | 4.1 | 4.5 | 4.0 | 3.6 | 4.0 | 4.3 | 3.0 | 3.2 | 3.2 | 3.4 | 1.7 | 1.7 | 1.9 | 2.1 |
| Net cash from operating activities | (12.5) | (6.4) | 3.9 | 1.2 | (4.6) | (4.8) | 15.3 | 11.7 | 0.8 | 2.4 | 0.7 | 0.6 | 2.0 | 4.9 | 0.5 | (0.8) | (6.0) | (7.3) | (2.0) | 1.1 |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | (0.1) | (4.3) | (25.8) | 0.0 | (0.1) | (5.2) | (0.1) | (1.0) | (2.4) | (0.6) | (1.0) | (1.4) | (2.4) | (1.5) | (2.3) | (0.7) | 0.0 | (0.3) | (0.0) | (0.7) |
| Net cash from investing activities | (0.2) | (4.4) | (26.4) | (0.9) | (1.3) | (5.3) | (0.3) | (1.4) | 1.5 | 0.1 | (1.1) | (1.6) | (2.6) | (2.1) | (2.0) | (0.7) | 0.0 | 0.7 | 0.6 | 0.1 |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | 0.0 | (0.6) | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) | (5.9) | (2.0) | (1.9) | (0.9) | 0.6 | 0.7 | 2.5 | 1.5 | (2.5) | 1.3 | 0.1 | 9.2 | 6.6 | 0.9 | (0.8) |
| Net cash from financing activities | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) | (5.9) | (2.6) | (1.9) | (0.9) | 0.6 | 0.7 | 2.5 | 1.5 | (2.5) | 1.3 | 0.1 | 9.2 | 6.6 | 0.9 | (0.8) |
| Net change in cash | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) | (16.0) | 12.4 | 8.5 | 1.5 | 3.1 | 0.3 | 1.4 | 1.0 | 0.3 | (0.3) | (1.4) | 3.2 | 0.0 | (0.5) | 0.4 |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) | (10.0) | 15.2 | 10.8 | (1.6) | 1.8 | (0.2) | (0.8) | (0.4) | 3.4 | (1.8) | (1.5) | (6.0) | (7.6) | (2.0) | 0.4 |
| 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 | FY2016 Jul 2015 – Jun 2016 | FY2015 Jul 2014 – Jun 2015 | FY2014 Jul 2013 – Jun 2014 | FY2013 Jul 2012 – Jun 2013 | FY2012 * Jul 2011 – Jun 2012 | FY2011 Jul 2010 – Jun 2011 | FY2010 Jul 2009 – Jun 2010 | FY2009 * Jul 2008 – Jun 2009 | FY2008 Jul 2007 – Jun 2008 | FY2007 Jul 2006 – Jun 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | -429.7% | — | -255.9% | -31.0% | +15.4% | -1.6% | +88.2% | -17.0% | — | — | -256.7% | -72.5% | +54.7% | +30.4% | +424.3% | — | — | -130.9% | — | — |
| Depreciation & amortisation | -1.8% | +21.2% | +8.8% | +27.5% | +7.9% | -2.7% | -8.3% | +13.6% | +9.2% | -8.7% | -7.2% | +45.3% | -6.7% | -1.8% | -4.9% | +95.6% | -0.1% | -9.6% | -8.5% | — |
| Net cash from operating activities | — | -261.6% | +228.5% | — | — | -131.3% | +30.9% | +1,302.4% | -65.7% | +231.7% | +28.3% | -72.0% | -58.0% | +960.5% | — | — | — | — | -281.4% | — |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -96.6% | -83.3% | — | -100.0% | -98.2% | +5,093.5% | -89.5% | -60.3% | +278.2% | -33.3% | -32.6% | -41.5% | +65.1% | -36.2% | +228.5% | — | -100.0% | +665.7% | -94.7% | — |
| Net cash from investing activities | — | — | — | — | — | — | — | -192.2% | +1,035.0% | — | — | — | — | — | — | — | -100.0% | +28.1% | +303.6% | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | — | — | — | — | -100.0% | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Borrowings raised / (repaid) | +76.6% | -70.0% | +459.0% | — | — | — | — | — | -254.5% | -18.5% | -72.4% | +63.3% | — | -300.0% | +862.4% | -98.6% | +39.5% | +638.5% | — | — |
| Net cash from financing activities | +76.6% | -70.0% | +459.0% | — | — | — | — | — | -254.5% | -18.5% | -72.4% | +63.3% | — | -300.0% | +862.4% | -98.6% | +39.5% | +638.5% | — | — |
| Net change in cash | — | -477.4% | -78.3% | — | — | -229.7% | +46.2% | +479.5% | -53.2% | +848.0% | -76.2% | +39.2% | +218.4% | — | — | -143.3% | +80,286.3% | — | -217.4% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | -1,922.2% | — | — | -165.6% | +41.7% | — | -187.4% | — | — | — | -111.0% | — | — | — | — | — | -562.5% | — |
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 55
| 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 Jul 2018 – Jun 2019 | FY2018 Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (34.9) | 10.6 | (14.7) | 9.4 | 13.7 | 11.8 | 12.0 | 6.4 | 7.7 | (2.0) |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 34.1 | 23.4 | 12.9 | 8.9 | 5.7 | 5.8 | 6.6 | 3.9 | 4.5 | 5.5 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 26.9 | 15.9 | 6.5 | 2.9 | 1.3 | 1.7 | 2.4 | (0.6) | 2.3 | 2.7 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.1 | 0.2 | 0.4 | 0.5 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 | 4.0 | 4.1 | 4.5 | 4.1 | 3.6 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 | 4.0 | 4.1 | 4.5 | 4.0 | 3.6 |
| Impairment - Property, Plant & Equipment including Intangible Assets - Cash Flow - to Reconcile | — | — | — | — | — | — | — | 0.0 | 0.1 | — |
| 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) | — | — | — | — | — | 0.0 | (1.8) | (0.8) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 12.8 | 13.8 | 14.1 | 10.8 | 9.2 | 6.8 | 8.0 | 5.7 | 4.8 | 3.2 |
| Interest Paid - Cash | 0.1 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 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 | 10.8 | 10.6 | 4.6 | 7.4 | 0.3 |
| Working Capital - Increase/(Decrease) - Cash Flow | 1.1 | (26.6) | 20.0 | (6.3) | (14.7) | (15.6) | 4.7 | 7.2 | (6.6) | 2.2 |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 5.4 | (17.0) | 9.3 | (1.0) | (24.8) | 1.3 | (0.4) | 0.0 | 2.7 | 0.7 |
| Inventories - Decrease/(Increase) - Cash Flow | (11.7) | (5.5) | (6.7) | (9.6) | 6.9 | (12.7) | (0.3) | 4.4 | (7.8) | 0.4 |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.0) | 0.0 | 0.3 | (0.4) | 0.0 | (0.3) | 0.2 | (0.1) | 0.0 | (0.0) |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 9.9 | 0.7 | 17.0 | 4.8 | 3.2 | (4.0) | 5.2 | 2.9 | (1.4) | 1.1 |
| 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) | (4.8) | 15.3 | 11.7 | 0.8 | 2.4 |
| Capital Expenditures - Net - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 | 5.2 | 0.1 | 1.0 | (2.1) | (0.3) |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 | 5.2 | 0.1 | 1.0 | (2.1) | (0.3) |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 | 5.2 | 0.1 | 1.0 | 2.4 | 0.6 |
| Property, Plant & Equipment Sold - Cash Flow | — | — | — | — | — | — | — | 0.0 | 4.5 | 0.9 |
| Capital Expenditures - Total | 0.1 | 4.3 | 25.8 | 0.0 | 0.1 | 5.2 | 0.1 | 1.0 | 2.4 | 0.6 |
| 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) | (0.1) | (0.2) | (0.4) | (0.6) | (0.2) |
| Net Cash Flow from Investing Activities | (0.2) | (4.4) | (26.4) | (0.9) | (1.3) | (5.3) | (0.3) | (1.4) | 1.5 | 0.1 |
| Dividends Paid - Cash - Total - Cash Flow | — | — | — | — | — | 0.0 | 0.6 | — | — | — |
| Dividends - Common - Cash Paid | — | — | — | — | — | 0.0 | 0.6 | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 12.5 | 7.1 | 23.5 | 4.2 | (0.3) | (5.9) | (2.0) | (1.9) | (0.9) | 0.6 |
| Debt - Issued/(Reduced) - Long-Term & Short-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.8 |
| Debt - Issued - Long-Term & Short-Term - Cash Flow | — | — | — | — | — | — | — | — | 0.0 | 0.8 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 13.7 | 8.3 | 24.0 | 6.3 | 0.0 | (5.6) | (2.0) | (1.9) | (0.9) | (0.2) |
| Debt - Issued - Short-Term - Cash Flow | — | — | — | — | — | — | 1.5 | 2.5 | — | — |
| Debt - Reduced - Short-Term - Cash Flow | — | — | — | — | — | — | 3.5 | 4.4 | 0.9 | 0.2 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1.2) | (1.2) | (0.5) | (2.1) | (0.3) | (0.3) | — | — | — | — |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (1.2) | (1.2) | 0.0 | (1.2) | — | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 0.5 | 2.1 | 0.3 | 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) | (5.9) | (2.6) | (1.9) | (0.9) | 0.6 |
| Net Change in Cash - Total | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) | (16.0) | 12.4 | 8.5 | 1.5 | 3.1 |
| Net Cash from Continuing Operations | (0.2) | (3.7) | 1.0 | 4.5 | (6.1) | (16.0) | 12.4 | 8.5 | 1.5 | 3.1 |
| Net Cash - Beginning Balance | 10.2 | 13.8 | 12.9 | 8.4 | 14.5 | 30.5 | 18.2 | 9.7 | 8.2 | 5.1 |
| Net Cash - Ending Balance | 9.9 | 10.2 | 13.8 | 12.9 | 8.4 | 14.5 | 30.5 | 18.2 | 9.7 | 8.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 12.8 | 13.8 | 14.1 | 10.8 | 9.2 | 6.8 | 8.0 | 5.7 | 4.8 | 3.2 |
| Interest Paid - Cash Flow - Supplemental | 0.1 | 0.1 | 0.2 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 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 | 10.8 | 10.7 | 4.6 | 7.4 | 0.3 |
| Depreciation, Depletion & Amortization - Cash Flow | 7.2 | 7.3 | 6.0 | 5.5 | 4.3 | 4.0 | 4.1 | 4.5 | 4.0 | 3.6 |
| Free Cash Flow to Equity | (0.2) | (3.6) | 1.6 | 5.4 | (4.9) | (15.9) | 13.2 | 8.9 | 2.1 | 3.3 |
| Free Cash Flow Net of Dividends | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) | (10.0) | 14.6 | 10.8 | (1.6) | 1.8 |
| Free Cash Flow | (12.6) | (10.7) | (21.8) | 1.2 | (4.6) | (10.0) | 15.2 | 10.8 | (1.6) | 1.8 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 10 periods; the table above goes back further.