Last close · 16 Oct 2026
Rs 235.16 -2.00%
Quarterly · Q1 FY2022 – Q4 FY2026
Elahi Cotton Mills Limited (ELCM) quarterly cash flow statement
Operating activities generated -Rs 18.6 mn of cash in Q4 FY2026 (Apr – Jun 2026), down 8,535.5% on Q4 FY2025. Capital expenditure was Rs 96,200, leaving free cash flow of -Rs 18.7 mn. Overall, cash decreased by Rs 15.8 mn.
| Rs mn | TTM to Jun 2026 | 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 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | |||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | (34.9) | (19.1) | (3.2) | (12.2) | (0.4) | (16.3) | 3.9 | 8.4 | 14.5 | (14.6) | (2.5) | (3.6) | 6.0 | 2.8 | 10.3 | 1.4 | (5.0) | 1.5 | 5.0 | 3.9 | 3.3 |
| Depreciation & amortisation | 7.2 | 2.6 | 1.6 | 1.5 | 1.5 | 1.8 | 1.9 | 1.8 | 1.8 | 1.0 | 2.3 | 1.4 | 1.3 | 2.1 | 1.1 | 1.1 | 1.1 | 1.2 | 1.2 | 1.0 | 1.0 |
| Net cash from operating activities | (12.5) | (18.6) | 7.1 | (2.5) | 1.4 | 0.2 | (15.0) | (2.5) | 11.0 | 7.7 | (3.7) | (5.2) | 5.1 | 1.9 | 3.6 | 5.4 | (9.7) | (10.5) | (2.4) | 10.9 | (2.6) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (0.1) | (0.1) | 0.0 | 0.0 | (0.1) | (3.2) | 0.0 | 0.0 | (1.2) | (9.9) | 0.0 | (15.9) | 0.0 | 0.0 | 0.0 | — | — | 0.0 | (0.1) | (0.0) | 0.0 |
| Net cash from investing activities | (0.2) | 0.0 | (0.6) | 0.9 | (0.4) | (2.2) | (0.8) | 0.4 | (1.7) | (9.5) | (0.2) | (15.9) | (0.8) | (0.7) | (0.1) | 0.3 | (0.4) | 0.0 | 0.0 | (1.0) | (0.3) |
| Financing activities | |||||||||||||||||||||
| Borrowings raised / (repaid) | 12.5 | 2.8 | 1.5 | 9.4 | (1.2) | (1.2) | (0.3) | 2.6 | 6.0 | 8.4 | (0.2) | 15.4 | (0.2) | (1.5) | (0.3) | (0.3) | 6.3 | 0.0 | (0.1) | (0.1) | 0.0 |
| Net cash from financing activities | 12.5 | 2.8 | 1.5 | 9.4 | (1.2) | (1.2) | (0.3) | 2.6 | 6.0 | 8.4 | (0.2) | 15.4 | (0.2) | (1.5) | (0.3) | (0.3) | 6.3 | 0.0 | (0.1) | (0.1) | 0.0 |
| Net change in cash | (0.2) | (15.8) | 8.0 | 7.8 | (0.2) | (3.2) | (16.1) | 0.4 | 15.3 | 6.6 | (4.0) | (5.7) | 4.1 | (0.4) | 3.2 | 5.5 | (3.8) | (10.5) | (2.5) | 9.7 | (2.9) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | (12.6) | (18.7) | 7.1 | (2.5) | 1.4 | (2.9) | (15.0) | (2.5) | 9.8 | (2.2) | (3.7) | (21.1) | 5.1 | 1.9 | 3.6 | — | — | (10.5) | (2.5) | 10.9 | (2.6) |
| 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 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 | Q4 FY2023 Apr – Jun 2023 | Q3 FY2023 Jan – Mar 2023 | Q2 FY2023 Oct – Dec 2022 | Q1 FY2023 Jul – Sep 2022 | Q4 FY2022 Apr – Jun 2022 | Q3 FY2022 Jan – Mar 2022 | Q2 FY2022 Oct – Dec 2021 | Q1 FY2022 Jul – Sep 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||||||||||
| Profit (cash-flow starting line, as reported) | — | -181.8% | -244.8% | -102.8% | — | — | — | +141.7% | -623.8% | -124.4% | -354.6% | — | +88.1% | +106.2% | -64.1% | -253.3% | — | +768.0% | -49.8% | -51.5% |
| Depreciation & amortisation | +45.0% | -17.1% | -16.7% | -16.9% | +75.7% | -19.2% | +27.7% | +44.5% | -51.4% | +102.9% | +22.2% | +10.7% | +69.9% | -3.8% | +19.9% | +19.9% | +43.7% | -2.4% | -4.7% | +2.0% |
| Net cash from operating activities | -8,535.5% | — | — | -87.0% | -97.1% | — | — | +113.0% | +309.2% | -201.3% | -197.2% | — | — | — | -50.5% | — | — | — | +78.8% | -252.0% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -96.9% | — | — | -95.6% | -68.1% | — | -100.0% | — | — | — | — | — | — | -100.0% | — | — | -100.0% | -95.6% | -99.5% | -100.0% |
| Net cash from investing activities | — | — | +131.3% | — | — | — | — | — | — | — | -5,275.5% | — | -3,361.6% | -388.4% | — | — | -86.7% | — | — | — |
| Financing activities | ||||||||||||||||||||
| Borrowings raised / (repaid) | — | — | +268.0% | -120.0% | -114.3% | — | -83.4% | — | — | — | — | -103.1% | — | — | — | — | — | — | — | — |
| Net cash from financing activities | — | — | +268.0% | -120.0% | -114.3% | — | -83.4% | — | — | — | — | -103.1% | — | — | — | — | — | — | — | — |
| Net change in cash | — | — | +1,876.2% | -101.4% | -148.6% | — | — | +271.0% | — | -225.3% | -205.2% | — | — | — | -44.0% | — | — | — | +497.1% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | — | — | -86.0% | — | — | — | +90.6% | -217.2% | -201.3% | — | — | — | — | — | — | — | — | +267.2% | -276.1% |
Change against the same quarter a year earlier; shown when the earlier figure is positive.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. TTM = the latest four quarters added together. Updated 16 Oct 2026.
All reported line items 51
| 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 | Q4 FY2024 Apr – Jun 2024 | Q3 FY2024 Jan – Mar 2024 | Q2 FY2024 Oct – Dec 2023 | Q1 FY2024 Jul – Sep 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | (19.1) | (3.2) | (12.2) | (0.4) | (16.3) | 3.9 | 8.4 | 14.5 | (14.6) | (2.5) | (3.6) | 6.0 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 23.2 | 3.7 | 3.0 | 4.3 | 16.4 | 3.0 | 1.1 | 2.9 | 2.8 | 3.4 | 3.2 | 3.6 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 20.6 | 2.1 | 1.5 | 2.7 | 14.5 | 1.1 | (0.7) | 1.0 | 1.8 | 1.1 | 1.4 | 2.3 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.1 | (0.1) | 0.4 | 0.0 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 2.6 | 1.6 | 1.5 | 1.5 | 1.8 | 1.9 | 1.8 | 1.8 | 1.0 | 2.3 | 1.4 | 1.3 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 2.6 | 1.6 | 1.5 | 1.5 | 1.8 | 1.9 | 1.8 | 1.8 | 1.0 | 2.3 | 1.4 | 1.3 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | 0.0 | 0.0 | — | 0.1 | (0.0) | (0.1) | — | (0.1) | 0.0 | (0.0) | — |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | (0.0) | — | — | — | (0.0) | — | — | — | — | — | — | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 4.2 | 2.8 | 3.8 | 2.0 | 3.9 | 3.1 | (1.0) | 7.8 | 4.3 | 3.5 | 3.2 | 3.1 |
| Interest Paid - Cash | 0.0 | 0.0 | 0.1 | — | — | 0.1 | 0.0 | 0.0 | 0.2 | — | 0.2 | 0.0 |
| Interest & Dividends - Received - Total - Cash Flow | 0.1 | 0.0 | — | — | 0.1 | — | 0.0 | — | 0.1 | 0.1 | — | — |
| Cash Flow from Operating Activities before Changes in Working Capital | (0.1) | (2.3) | (13.0) | 1.8 | (3.6) | 3.7 | 10.5 | 9.6 | (16.2) | (2.5) | (3.9) | 6.5 |
| Working Capital - Increase/(Decrease) - Cash Flow | (18.5) | 9.5 | 10.6 | (0.4) | 3.8 | (18.8) | (13.0) | 1.4 | 23.9 | (1.2) | (1.4) | (1.3) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | 3.2 | 23.4 | (0.9) | (20.2) | 16.8 | (13.4) | (6.8) | (13.5) | 20.7 | 5.1 | (1.8) | (14.7) |
| Inventories - Decrease/(Increase) - Cash Flow | (1.3) | (20.2) | 4.3 | 5.6 | (0.2) | 3.4 | (16.9) | 8.1 | 9.0 | (10.8) | (1.8) | (3.0) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (0.0) | (0.3) | 0.3 | — | 0.0 | (0.3) | 0.3 | 0.0 | 0.3 | (0.6) | 0.2 | 0.5 |
| Other Assets - Decrease/(Increase) - Cash Flow | — | 0.0 | (0.0) | — | — | — | — | — | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | (20.3) | 6.9 | 9.0 | 14.3 | (11.2) | (7.9) | 13.1 | 6.8 | (6.2) | 5.2 | 2.1 | 16.0 |
| Other Liabilities - Increase/(Decrease) -Total - Cash Flow | 0.0 | (0.4) | (2.1) | (0.0) | (1.6) | (0.6) | (2.7) | — | — | — | — | — |
| Net Cash Flow from Operating Activities | (18.6) | 7.1 | (2.5) | 1.4 | 0.2 | (15.0) | (2.5) | 11.0 | 7.7 | (3.7) | (5.2) | 5.1 |
| Capital Expenditures - Net - Cash Flow | 0.1 | 0.0 | 0.0 | 0.1 | 3.2 | 0.0 | 0.0 | 1.2 | 9.9 | 0.0 | 15.9 | 0.0 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 0.1 | 0.0 | 0.0 | 0.1 | 3.2 | 0.0 | 0.0 | 1.2 | 9.9 | 0.0 | 15.9 | 0.0 |
| Property, Plant & Equipment - Purchased - Cash Flow | 0.1 | 0.0 | 0.0 | 0.1 | 3.2 | 0.0 | 0.0 | 1.2 | 9.9 | 0.0 | 15.9 | 0.0 |
| Capital Expenditures - Total | 0.1 | 0.0 | 0.0 | 0.1 | 3.2 | 0.0 | 0.0 | 1.2 | 9.9 | 0.0 | 15.9 | 0.0 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (0.0) | (0.0) | — | 0.0 | (0.1) | — | 0.0 | (0.0) | 0.0 | (0.0) | — | (0.0) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (0.0) | (0.0) | — | 0.0 | (0.1) | — | 0.0 | (0.0) | 0.0 | (0.0) | — | (0.0) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 0.0 | — | — | — | — | — | — | — | — | — | — | — |
| Investment Securities - Purchased - Unclassified - Cash Flow | 0.0 | 0.0 | — | 0.0 | 0.1 | — | — | 0.0 | — | 0.0 | — | 0.0 |
| Other Investing Cash Flow - Decrease/(Increase) | 0.1 | (0.6) | 0.9 | (0.4) | 1.0 | (0.8) | 0.3 | (0.5) | 0.4 | (0.2) | (0.0) | (0.8) |
| Net Cash Flow from Investing Activities | 0.0 | (0.6) | 0.9 | (0.4) | (2.2) | (0.8) | 0.4 | (1.7) | (9.5) | (0.2) | (15.9) | (0.8) |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 2.8 | 1.5 | 9.4 | (1.2) | (1.2) | (0.3) | 2.6 | 6.0 | 8.4 | (0.2) | 15.4 | (0.2) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 4.0 | 1.2 | 8.6 | (0.2) | (0.5) | 0.0 | 0.8 | 7.9 | 8.5 | 0.0 | 15.7 | (0.2) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (1.2) | 0.3 | 0.8 | (1.0) | (0.7) | (0.3) | 1.8 | (2.0) | (0.1) | (0.2) | (0.3) | 0.0 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (1.2) | — | 1.0 | (1.0) | (1.2) | — | 2.0 | (2.0) | — | — | — | — |
| Debt - Issued - Long-Term - Cash Flow | — | 0.3 | 1.0 | — | 0.5 | — | 2.0 | — | — | — | — | — |
| Lease liabilities - Issued - Cash flow | — | — | 1.0 | — | — | — | 2.0 | — | — | — | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | 0.3 | — | 1.2 | 0.3 | 0.2 | 2.0 | 0.1 | 0.2 | 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 | — | — | — | — | 1.2 | — | — | 2.0 | — | — | — | — |
| Net Cash Flow from Financing Activities | 2.8 | 1.5 | 9.4 | (1.2) | (1.2) | (0.3) | 2.6 | 6.0 | 8.4 | (0.2) | 15.4 | (0.2) |
| Net Change in Cash - Total | (15.8) | 8.0 | 7.8 | (0.2) | (3.2) | (16.1) | 0.4 | 15.3 | 6.6 | (4.0) | (5.7) | 4.1 |
| Net Cash from Continuing Operations | (15.8) | 8.0 | 7.8 | (0.2) | (3.2) | (16.1) | 0.4 | 15.3 | 6.6 | (4.0) | (5.7) | 4.1 |
| Net Cash - Beginning Balance | 25.7 | 17.7 | 9.9 | 10.2 | 13.4 | 29.5 | 29.1 | 13.8 | 7.2 | 11.2 | 17.0 | 12.9 |
| Net Cash - Ending Balance | 9.9 | 25.7 | 17.7 | 9.9 | 10.2 | 13.4 | 29.5 | 29.1 | 13.8 | 7.2 | 11.2 | 17.0 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 4.2 | 2.8 | 3.8 | 2.0 | 3.9 | 3.1 | (1.0) | 7.8 | 4.3 | 3.5 | 3.2 | 3.1 |
| Interest Paid - Cash Flow - Supplemental | 0.0 | 0.0 | 0.1 | — | — | 0.1 | 0.0 | 0.0 | 0.2 | — | 0.2 | 0.0 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 0.1 | 0.0 | — | — | 0.1 | — | 0.0 | — | 0.1 | 0.1 | — | — |
| CF from Optg Activities before Change in WC & Int Payments | (0.0) | (2.3) | (13.0) | 1.8 | (3.6) | 3.9 | 10.5 | 9.6 | (16.0) | (2.5) | (3.6) | 6.5 |
| Depreciation, Depletion & Amortization - Cash Flow | 2.6 | 1.6 | 1.5 | 1.5 | 1.8 | 1.9 | 1.8 | 1.8 | 1.0 | 2.3 | 1.4 | 1.3 |
| Free Cash Flow to Equity | (15.9) | 8.6 | 6.9 | 0.2 | (4.1) | (15.3) | 0.0 | 15.8 | 6.2 | (3.8) | (5.7) | 5.0 |
| Free Cash Flow Net of Dividends | (18.7) | 7.1 | (2.5) | 1.4 | (2.9) | (15.0) | (2.5) | 9.8 | (2.2) | (3.7) | (21.1) | 5.1 |
| Free Cash Flow | (18.7) | 7.1 | (2.5) | 1.4 | (2.9) | (15.0) | (2.5) | 9.8 | (2.2) | (3.7) | (21.1) | 5.1 |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 12 periods; the table above goes back further.