Last close · 16 Oct 2026
Rs 190.95 0.00%
Quarterly · Q1 FY2022 – Q4 FY2026
Ellcot Spinning Mills Limited (ELSM) quarterly cash flow statement
Operating activities generated Rs 81.7 mn of cash in Q4 FY2026 (Apr – Jun 2026), 79% of the starting profit. Capital expenditure was Rs 120.4 mn, leaving free cash flow of -Rs 38.7 mn. Dividends paid to shareholders came to Rs 0. Overall, cash increased by Rs 147.0 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) | 346.4 | 103.0 | 127.5 | 40.9 | 74.9 | (77.8) | 113.6 | 99.5 | 126.9 | (48.8) | 69.7 | 70.9 | 60.7 | 149.7 | 152.4 | 71.4 | 198.6 | 158.3 | 478.4 | 560.5 | 431.9 |
| Depreciation & amortisation | 501.2 | 131.1 | 125.9 | 125.3 | 118.9 | 125.4 | 122.5 | 121.2 | 121.3 | 134.7 | 134.1 | 134.0 | 133.9 | 117.1 | 103.3 | 103.0 | 101.8 | 109.7 | 102.7 | 76.8 | 65.3 |
| Net cash from operating activities | 1,628.3 | 81.7 | 1,364.7 | 397.7 | (215.8) | (405.2) | 774.2 | (1,362.0) | 354.2 | 467.1 | 492.0 | 457.2 | 137.5 | (293.7) | 972.0 | (1,375.3) | 1,146.6 | 1,069.6 | (555.4) | (160.2) | (411.8) |
| Investing activities | |||||||||||||||||||||
| Capital expenditure | (687.5) | (120.4) | (186.3) | (276.7) | (104.1) | (302.8) | (95.8) | (58.6) | (6.8) | (15.0) | (5.9) | (4.5) | (4.4) | (12.3) | (707.9) | (687.2) | (174.2) | (25.0) | (97.1) | (1,217.6) | (280.0) |
| Net cash from investing activities | (898.2) | (138.1) | (301.4) | (361.4) | (97.4) | (162.2) | (286.7) | 1,237.1 | (221.5) | (450.6) | 326.6 | (664.6) | (11.1) | 382.0 | (251.3) | (300.7) | (933.8) | (463.9) | 493.8 | (1,147.4) | (397.9) |
| Financing activities | |||||||||||||||||||||
| Dividends paid | — | 0.0 | 0.0 | (43.5) | — | 0.0 | (0.1) | (54.3) | 0.0 | (0.0) | 0.0 | (65.2) | (0.0) | 0.0 | (0.0) | (108.7) | (0.0) | 0.0 | 0.0 | (27.2) | — |
| Borrowings raised / (repaid) | (754.1) | 204.1 | (1,038.9) | 93.6 | (12.9) | 841.8 | (454.0) | 146.4 | (115.8) | (66.2) | (783.7) | 237.3 | (105.8) | (129.2) | (606.8) | 1,795.5 | (209.0) | (597.7) | (56.6) | 1,478.2 | 790.6 |
| Net cash from financing activities | (797.6) | 204.1 | (1,038.9) | 50.1 | (12.9) | 841.8 | (454.0) | 92.0 | (115.8) | (66.2) | (783.7) | 172.1 | (105.8) | (129.2) | (606.8) | 1,686.8 | (209.0) | (597.7) | (56.6) | 1,451.0 | 790.6 |
| Net change in cash | (68.2) | 147.0 | 25.0 | 85.9 | (326.1) | 275.3 | 33.5 | (32.8) | 16.9 | (52.0) | 34.9 | (35.3) | 20.6 | (34.5) | 114.0 | 10.8 | 3.8 | 9.5 | (118.2) | 143.3 | (19.1) |
| Key figures | |||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | 940.8 | (38.7) | 1,178.4 | 121.1 | (320.0) | (708.0) | 678.4 | (1,420.5) | 347.4 | 452.1 | 486.0 | 452.7 | 133.0 | (306.0) | 264.2 | (2,062.5) | 972.4 | 1,044.7 | (652.5) | (1,377.8) | (691.8) |
| 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) | — | +12.3% | -58.9% | -41.0% | — | +63.0% | +40.4% | +109.2% | -132.6% | -54.3% | -0.8% | -69.4% | -5.5% | -68.1% | -87.3% | -54.0% | -67.5% | +43.1% | +302.0% | +685.7% |
| Depreciation & amortisation | +4.5% | +2.8% | +3.4% | -2.0% | -6.9% | -8.7% | -9.5% | -9.4% | +15.1% | +29.8% | +30.0% | +31.6% | +6.7% | +0.7% | +34.1% | +55.9% | +51.9% | +42.2% | +13.9% | +5.5% |
| Net cash from operating activities | — | +76.3% | — | -160.9% | -186.7% | +57.4% | -397.9% | +157.7% | — | -49.4% | — | -88.0% | -127.5% | — | — | — | +36.6% | -171.3% | — | -287.1% |
| Investing activities | ||||||||||||||||||||
| Capital expenditure | -60.3% | +94.4% | +372.5% | +1,430.6% | +1,919.2% | +1,514.8% | +1,193.1% | +54.1% | +21.9% | -99.2% | -99.3% | -97.5% | -50.7% | +628.9% | -43.6% | -37.8% | -87.1% | +97.0% | +458.7% | +22.3% |
| Net cash from investing activities | — | — | -129.2% | — | — | -187.8% | — | — | -218.0% | — | — | — | — | -150.9% | — | — | — | +543.7% | — | — |
| Financing activities | ||||||||||||||||||||
| Dividends paid | — | -100.0% | -19.9% | — | -100.0% | — | -16.7% | -100.0% | — | -100.0% | -40.0% | -79.8% | — | — | +300.0% | — | -100.0% | — | — | — |
| Borrowings raised / (repaid) | -75.8% | — | -36.1% | — | — | — | -38.3% | — | — | — | -86.8% | — | — | — | +21.5% | -126.4% | — | — | +72.0% | — |
| Net cash from financing activities | -75.8% | — | -45.6% | — | — | — | -46.5% | — | — | — | -89.8% | — | — | — | +16.2% | -126.4% | — | — | +68.8% | — |
| Net change in cash | -46.6% | -25.6% | — | -2,028.4% | — | -3.9% | — | -17.8% | — | -69.4% | -427.6% | +444.4% | -461.4% | — | -92.5% | — | +28.0% | — | +189.9% | — |
| Key figures | ||||||||||||||||||||
| Free cash flow (operating cash flow − capex) | — | +73.7% | — | -192.1% | -256.6% | +39.6% | -413.8% | +161.1% | — | +84.0% | — | -86.3% | -129.3% | — | — | — | +77.1% | -189.5% | — | — |
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 | 103.0 | 127.5 | 40.9 | 74.9 | (77.8) | 113.6 | 99.5 | 126.9 | (48.8) | 69.7 | 70.9 | 60.7 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 186.0 | 175.2 | 251.6 | 199.0 | 310.9 | 162.7 | 234.9 | 167.9 | 343.7 | 235.6 | 262.9 | 273.7 |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 25.6 | (22.4) | 48.2 | 12.0 | 131.3 | (27.2) | 45.5 | 10.4 | 149.1 | 9.0 | 9.0 | 10.4 |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 38.6 | 74.9 | 91.1 | 73.3 | 57.2 | 71.7 | 86.2 | 98.1 | 72.1 | 96.8 | 121.7 | 130.4 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 131.1 | 125.9 | 125.3 | 118.9 | 125.4 | 122.5 | 121.2 | 121.3 | 134.7 | 134.1 | 134.0 | 133.9 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 131.1 | 125.9 | 125.3 | 118.9 | 125.4 | 122.5 | 121.2 | 121.3 | 134.7 | 134.1 | 134.0 | 133.9 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (9.6) | (6.2) | (11.1) | (3.7) | (3.0) | (4.1) | (18.1) | (61.9) | (14.2) | (0.2) | (0.4) | (1.0) |
| Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile | 0.4 | 3.0 | (1.8) | (1.5) | 0.0 | (0.1) | — | — | 2.0 | (4.2) | (1.4) | — |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 80.0 | 85.9 | 87.7 | 44.3 | 187.6 | (38.7) | 75.7 | 60.4 | 93.7 | 42.1 | 37.0 | 28.5 |
| Interest Paid - Cash | 140.2 | 101.0 | 74.5 | 82.1 | 48.1 | 87.5 | 97.5 | 103.2 | 104.1 | 128.3 | 142.2 | 133.7 |
| Interest & Dividends - Received - Total - Cash Flow | 82.6 | 2.4 | 2.1 | 3.0 | 8.7 | 2.9 | 1.9 | 2.6 | 35.5 | 15.9 | 5.1 | 10.7 |
| Cash Flow from Operating Activities before Changes in Working Capital | 151.5 | 118.1 | 132.3 | 150.5 | 6.0 | 230.5 | 163.1 | 133.7 | 132.7 | 150.8 | 159.6 | 182.8 |
| Working Capital - Increase/(Decrease) - Cash Flow | (69.9) | 1,246.6 | 265.4 | (366.3) | (411.2) | 543.7 | (1,525.1) | 220.4 | 334.4 | 341.2 | 297.6 | (45.4) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (250.6) | (782.6) | 550.4 | 37.4 | (188.3) | 365.1 | (339.1) | (51.9) | (189.4) | 351.1 | (505.9) | 272.7 |
| Inventories - Decrease/(Increase) - Cash Flow | 465.3 | 1,336.1 | (331.9) | (520.4) | (16.0) | 179.8 | (1,440.8) | 146.6 | 249.0 | 1,061.6 | 802.5 | (998.8) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | (480.5) | 658.2 | 49.3 | (49.3) | (475.3) | 100.0 | 103.8 | 63.7 | 173.2 | (805.4) | 37.8 | 456.8 |
| Other Assets - Decrease/(Increase) - Cash Flow | 0.5 | 21.6 | (21.6) | — | (13.4) | 3.0 | (3.7) | (0.0) | — | — | — | — |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 195.4 | 13.2 | 19.2 | 166.0 | 281.8 | (104.1) | 154.8 | 62.1 | 101.6 | (266.2) | (36.8) | 223.9 |
| Net Cash Flow from Operating Activities | 81.7 | 1,364.7 | 397.7 | (215.8) | (405.2) | 774.2 | (1,362.0) | 354.2 | 467.1 | 492.0 | 457.2 | 137.5 |
| Capital Expenditures - Net - Cash Flow | 120.1 | 183.7 | 253.2 | 97.6 | 296.2 | 89.9 | 54.1 | (3.7) | 11.7 | 4.1 | 4.1 | 2.6 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 120.1 | 183.7 | 253.2 | 97.6 | 296.2 | 89.9 | 54.1 | (3.7) | 11.7 | 4.1 | 4.1 | 2.6 |
| Property, Plant & Equipment - Purchased - Cash Flow | 120.4 | 186.3 | 276.7 | 104.1 | 302.8 | 95.8 | 58.6 | 6.8 | 15.0 | 5.9 | 4.5 | 4.4 |
| Property, Plant & Equipment Sold - Cash Flow | 0.3 | 2.6 | 23.5 | 6.5 | 6.6 | 5.9 | 4.5 | 10.5 | 3.3 | 1.8 | 0.4 | 1.8 |
| Capital Expenditures - Total | 120.4 | 186.3 | 276.7 | 104.1 | 302.8 | 95.8 | 58.6 | 6.8 | 15.0 | 5.9 | 4.5 | 4.4 |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (18.0) | (115.9) | (110.0) | 0.2 | 134.1 | (193.7) | 1,288.2 | (225.2) | (438.8) | 330.7 | (660.5) | (8.5) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (18.0) | (115.9) | (110.0) | 0.2 | 134.1 | (193.7) | 1,288.2 | (225.2) | (438.8) | 330.7 | (660.5) | (8.5) |
| Investment Securities - Sold/Matured - Unclassified - Cash Flow | 1,292.0 | 699.2 | 0.0 | 64.7 | 280.4 | 771.0 | 1,288.3 | 334.8 | 976.0 | 1,147.1 | 36.6 | 3.3 |
| Investment Securities - Purchased - Unclassified - Cash Flow | 1,310.0 | 815.1 | 110.0 | 64.5 | 146.3 | 964.7 | 0.1 | 560.0 | 1,414.9 | 816.3 | 697.1 | 11.8 |
| Other Investing Cash Flow - Decrease/(Increase) | — | (1.8) | 1.8 | — | — | (3.0) | 3.0 | — | — | — | — | — |
| Net Cash Flow from Investing Activities | (138.1) | (301.4) | (361.4) | (97.4) | (162.2) | (286.7) | 1,237.1 | (221.5) | (450.6) | 326.6 | (664.6) | (11.1) |
| Dividends Paid - Cash - Total - Cash Flow | 0.0 | 0.0 | 43.5 | — | 0.0 | 0.1 | 54.3 | 0.0 | 0.0 | 0.0 | 65.2 | 0.0 |
| Dividends - Common - Cash Paid | 0.0 | 0.0 | 43.5 | — | 0.0 | 0.1 | 54.3 | 0.0 | 0.0 | 0.0 | 65.2 | 0.0 |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 204.1 | (1,038.9) | 93.6 | (12.9) | 841.8 | (454.0) | 146.4 | (115.8) | (66.2) | (783.7) | 237.3 | (105.8) |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 340.4 | (953.9) | 54.6 | 143.5 | 767.1 | (351.4) | 196.9 | 17.4 | 66.9 | (650.7) | 349.5 | (21.4) |
| Debt - Issued/Reduced - Long-Term - Cash Flow | (136.4) | (85.0) | 39.0 | (156.4) | 74.6 | (102.6) | (50.5) | (133.1) | (133.1) | (133.0) | (112.2) | (84.4) |
| Debt - Issued - Long-Term - Cash Flow | 35.4 | 86.9 | 209.0 | 15.4 | 270.5 | 45.2 | 86.0 | 0.0 | — | 0.0 | 0.0 | 0.0 |
| Debt - Reduced - Long-Term - Cash Flow | 171.8 | 171.8 | 170.1 | 171.8 | 195.9 | 147.8 | 136.5 | 133.1 | 133.1 | 133.0 | 112.2 | 84.4 |
| Net Cash Flow from Financing Activities | 204.1 | (1,038.9) | 50.1 | (12.9) | 841.8 | (454.0) | 92.0 | (115.8) | (66.2) | (783.7) | 172.1 | (105.8) |
| Foreign Exchange Effects - Cash Flow | (0.6) | 0.5 | (0.5) | — | 0.9 | — | — | — | (2.4) | — | — | — |
| Net Change in Cash - Total | 147.0 | 25.0 | 85.9 | (326.1) | 275.3 | 33.5 | (32.8) | 16.9 | (52.0) | 34.9 | (35.3) | 20.6 |
| Net Cash from Continuing Operations | 147.0 | 25.0 | 85.9 | (326.1) | 275.3 | 33.5 | (32.8) | 16.9 | (52.0) | 34.9 | (35.3) | 20.6 |
| Net Cash - Beginning Balance | 191.2 | 166.2 | 80.3 | 406.4 | 131.1 | 97.6 | 130.4 | 113.5 | 165.5 | 130.6 | 165.9 | 145.3 |
| Net Cash - Ending Balance | 338.2 | 191.2 | 166.2 | 80.3 | 406.4 | 131.1 | 97.6 | 130.4 | 113.5 | 165.5 | 130.6 | 165.9 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 80.0 | 85.9 | 87.7 | 44.3 | 187.6 | (38.7) | 75.7 | 60.4 | 93.7 | 42.1 | 37.0 | 28.5 |
| Interest Paid - Cash Flow - Supplemental | 140.2 | 101.0 | 74.5 | 82.1 | 48.1 | 87.5 | 97.5 | 103.2 | 104.1 | 128.3 | 142.2 | 133.7 |
| Interest & Dividends - Received - Cash Flow - Supplemental | 82.6 | 2.4 | 2.1 | 3.0 | 8.7 | 2.9 | 1.9 | 2.6 | 35.5 | 15.9 | 5.1 | 10.7 |
| CF from Optg Activities before Change in WC & Int Payments | 291.8 | 219.2 | 206.8 | 232.6 | 54.1 | 318.0 | 260.5 | 237.0 | 236.8 | 279.1 | 301.8 | 316.6 |
| Depreciation, Depletion & Amortization - Cash Flow | 131.1 | 125.9 | 125.3 | 118.9 | 125.4 | 122.5 | 121.2 | 121.3 | 134.7 | 134.1 | 134.0 | 133.9 |
| Free Cash Flow to Equity | 165.6 | 142.1 | 238.1 | (326.3) | 140.3 | 230.3 | (1,269.7) | 242.1 | 389.2 | (295.9) | 690.4 | 29.1 |
| Free Cash Flow Net of Dividends | (38.7) | 1,178.4 | 77.6 | (320.0) | (708.0) | 678.4 | (1,474.9) | 347.4 | 452.1 | 486.0 | 387.5 | 133.0 |
| Free Cash Flow | (38.7) | 1,178.4 | 121.1 | (320.0) | (708.0) | 678.4 | (1,420.5) | 347.4 | 452.1 | 486.0 | 452.7 | 133.0 |
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.