Income Statement First Paramount Modaraba

Stocks

FPRM

PK0072201012

Commodity Chemicals

End-of-day quote Pakistan S.E. Other stock markets 2026-08-06			5-day change	1st Jan Change
11.53 ^PKR	-0.17%		-9.64%	-10.62%

05-04	First Paramount Modaraba Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2026	CI
02-19	First Paramount Modaraba Reports Earnings Results for the Second Quarter and Six Months Ended December 31, 2025	CI

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Published financial data: FIRST PARAMOUNT MODARABA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Interest and Dividend Income, Total	-	-	-	16.17M	15.52M
Interest Expense, Total	11.92M	14.1M	18.33M	21.5M	22.14M
Net Interest Income	-11.92M	-14.1M	-18.33M	-5.34M	-6.61M
Other Revenues, Total	108M	307M	322M	88.98M	81.79M
Revenues Before Provison For Loan Losses	96.43M	293M	304M	83.65M	75.18M
Provision For Loan Losses	-64.65K	2.54M	-8.72K	156K	512K
Total Revenues	96.5M	290M	304M	83.49M	74.67M
Salaries And Other Employee Benefits	157K	308K	241K	830K	653K
Cost of Services Provided, Total	92.79M	279M	296M	46.58M	50M
Provision for Bad Debts	-	-	1.63M	3.73M	-
Other Operating Expenses	99.01K	71.88K	56.93K	52.98K	-
Total Operating Expenses	93.05M	280M	297M	51.2M	50.65M
Operating Income	3.45M	10.4M	6.59M	32.3M	24.02M
Other Non Operating Income (Expenses)	4.26M	4.71M	5.2M	8.2M	7.61M
EBT, Excl. Unusual Items	7.7M	15.11M	11.79M	40.49M	31.63M
Gain (Loss) on Sale of Assets	-	-	-	-	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	7.7M	15.11M	11.79M	40.49M	31.63M
Income Tax Expense	-	5.15M	5.25M	12.12M	8.08M
Earnings From Continuing Operations	7.7M	9.96M	6.54M	28.37M	23.55M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	7.7M	9.96M	6.54M	28.37M	23.55M
Minority Interest	-	-	-	336	242
Net Income - (IS)	7.7M	9.96M	6.54M	28.37M	23.55M
Net Income to Common Incl Extra Items	7.7M	9.96M	6.54M	28.37M	23.55M
Net Income to Common Excl. Extra Items	7.7M	9.96M	6.54M	28.37M	23.55M
Per Share Items
Net EPS - Basic	0.56	0.72	0.47	2.06	1.71
Basic EPS - Continuing Operations	0.56	0.72	0.47	2.06	1.71
Basic Weighted Average Shares Outstanding	13.79M	13.79M	13.79M	13.79M	13.79M
Net EPS - Diluted	0.56	0.72	0.47	2.06	1.71
Diluted EPS - Continuing Operations	0.56	0.72	0.47	2.06	1.71
Diluted Weighted Average Shares Outstanding	13.79M	13.79M	13.79M	13.79M	13.79M
Normalized Basic EPS	0.35	0.68	0.53	1.84	1.43
Normalized Diluted EPS	0.35	0.68	0.53	1.84	1.43
Dividend Per Share	0.45	-	-	-	-
Payout Ratio	56.08	48.21	29.06	1.78	0.46
Supplemental Items
Total Revenues (As Reported)	-	-	-	105M	97.31M
Effective Tax Rate - (Ratio)	-	34.1	44.52	29.92	25.55
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	-	5.15M	4.16M	11.5M	7.37M
Normalized Net Income	4.81M	9.44M	7.37M	25.31M	19.77M

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	95.13M	78.99M	46.41M	47.12M	18.99M
Long-Term Investments - (FS Template)	-	-	20.78M	21.31M	23.43M
Loans and Lease Receivables - (FS Template)	211M	202M	148M	44.37M	66.31M
Other Receivables	102M	131M	166M	199M	358M
Gross Property Plant And Equipment	31.12M	19.45M	21.99M	24.62M	37.67M
Accumulated Depreciation	-14.52M	-7.57M	-9.92M	-11.52M	-14.39M
Net Property Plant And Equipment	16.6M	11.87M	12.07M	13.1M	23.28M
Other Intangibles, Total	600K	420K	294K	206K	144K
Other Current Assets, Total	33.47M	41.79M	60.76M	149M	20.45M
Other Long-Term Assets, Total	381K	324K	264K	264K	7.7K
Total Assets	458M	466M	454M	475M	511M
Liabilities
Accounts Payable, Total	7.04M	5.77M	1.19M	4.31M	18.08M
Accrued Expenses, Total	6.62M	3.42M	6.82M	7.27M	5.34M
Current Portion of Long-Term Debt	66.3M	45.88M	29.31M	47.25M	41.5M
Long-Term Debt	111M	132M	138M	121M	132M
Current Income Taxes Payable	-	5.15M	4.16M	-	-
Unearned Revenue, Current	14.24M	10.65M	10.4M	7.14M	5.37M
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	31.89M	35.14M	33.79M	30M	31.77M
Unearned Revenue Non Current	9.78M	13.93M	8.52M	7.96M	3.36M
Total Liabilities	247M	252M	232M	225M	237M
Common Stock, Total	138M	138M	138M	138M	138M
Retained Earnings	71.34M	75.09M	81.63M	110M	134M
Comprehensive Income and Other	1.94M	1.94M	1.94M	1.94M	1.94M
Total Common Equity	211M	215M	221M	250M	273M
Minority Interest	-	-	-	-316	-558
Total Equity	211M	215M	221M	250M	273M
Total Liabilities And Equity	458M	466M	454M	475M	511M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	13.79M	13.79M	13.79M	13.79M	13.79M
ECS Total Common Shares Outstanding	13.79M	13.79M	13.79M	13.79M	13.79M
Book Value / Share	15.31	15.59	16.06	18.12	19.83
Tangible Book Value	211M	214M	221M	250M	273M
Tangible Book Value Per Share	15.27	15.56	16.04	18.1	19.82
Total Debt	178M	178M	168M	168M	173M
Net Debt	82.42M	98.51M	121M	121M	154M
Full Time Employees	16	18	17	16	17

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	7.7M	9.96M	6.54M	28.37M	23.55M
Depreciation, Depletion & Amortization	1.08M	1.16M	2.44M	2.28M	4.22M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	61.78K
Total Depreciation, Depletion & Amortization	1.08M	1.16M	2.44M	2.28M	4.28M
Amortization of Deferred Charges, Total	257K	180K	126K	88.25K	-
(Gain) Loss On Sale of Asset - (CF)	-	-3.07M	21.67K	-368K	-1.54M
Total Asset Writedown	-	-	-	-	-
Provision for Credit Losses	-64.65K	2.54M	1.62M	3.89M	512K
Change in Trading Asset Securities	-	-	-20.78M	-532K	-2.13M
Change In Inventories	3.17M	-5.06M	-29.1M	13.68M	11.63M
Change in Unearned Revenues	-	-	-5.67M	-3.82M	-6.37M
Change In Income Taxes	-	-	-	-	-
Change in Other Net Operating Assets (Collected)	13.11M	-3.38M	29.89M	-12.9M	-46.8M
Other Operating Activities	10.56M	4.48M	12.18M	1.22M	19.05M
Cash from Operations	35.82M	6.8M	-2.73M	31.91M	2.18M
Capital Expenditure	-1.21M	-8.34M	-2.72M	-3.63M	-15.03M
Sale of Property, Plant, and Equipment	-	3.83M	60K	690K	2.17M
Purchase / Sale of Intangible Assets	-	-	-	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	31.11K	-	-	-	-
Cash from Investing	-1.18M	-4.51M	-2.66M	-2.94M	-12.85M
Long-Term Debt Issued, Total	38.23M	29.04M	23.28M	26.38M	35.7M
Total Debt Issued	38.23M	29.04M	23.28M	26.38M	35.7M
Short Term Debt Repaid, Total	-	-	-	-7.05M	-
Long-Term Debt Repaid, Total	-36.38M	-29.08M	-33.28M	-25.48M	-30.72M
Total Debt Repaid	-36.38M	-29.08M	-33.28M	-32.52M	-30.72M
Common Dividends Paid	-4.32M	-4.8M	-1.9M	-505K	-109K
Common & Preferred Stock Dividends Paid	-4.32M	-4.8M	-1.9M	-505K	-109K
Other Financing Activities, Total	-12.9M	-13.58M	-16.92M	-21.6M	-22.32M
Cash from Financing	-15.36M	-18.42M	-28.82M	-28.26M	-17.45M
Net Change in Cash	19.27M	-16.14M	-34.21M	711K	-28.13M
Supplemental Items
Cash Interest Paid	12.9M	13.58M	16.92M	21.6M	22.32M
Cash Income Tax Paid (Refund)	1.52M	15.01M	11.71M	33.23M	-
Net Debt Issued / Repaid	1.85M	-45K	-10M	-6.15M	4.98M

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.7	2.16	1.42	6.14	4.78
Return On Equity %	3.67	4.67	3	12.04	9
Return on Common Equity	3.67	4.67	3	12.04	9
Margin Analysis
Gross Profit Margin %	6	4.62	3.59	99.29	39.5
SG&A Margin	2.32	1.01	0.86	56.08	7.34
Income From Continuing Operations Margin %	7.98	3.43	2.15	33.98	31.53
Net Income Margin %	7.98	3.43	2.15	33.98	31.53
Net Avail. For Common Margin %	7.98	3.43	2.15	33.98	31.53
Normalized Net Income Margin	4.99	3.25	2.42	30.31	26.47
Asset Turnover
Asset Turnover	0.21	0.63	0.66	0.18	0.15
Short Term Liquidity
Current Ratio	3.5	4.28	4.91	4.58	4.54
Quick Ratio	3.23	3.89	4.2	3.03	4.34
Operating Cash Flow to Current Liabilities	0.28	0.06	-0.03	0.33	0.02
Long Term Solvency
Total Debt/Equity	84.08	82.59	75.64	67.41	63.42
Total Debt / Total Capital	45.68	45.23	43.06	40.27	38.81
LT Debt/Equity	52.69	61.24	62.4	48.49	48.24
Long-Term Debt / Total Capital	28.62	33.54	35.53	28.97	29.52
Total Liabilities / Total Assets	53.92	53.93	51.2	47.4	46.47
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-43.16	200.68	4.8	88.12	-10.57
Gross Profit, 1 Yr. Growth %	-26.02	131.76	-18.67	88.79	-30.77
Earnings From Cont. Operations, 1 Yr. Growth %	18.56	29.26	-34.31	333.85	-17.02
Net Income, 1 Yr. Growth %	18.56	29.26	-34.31	333.86	-17.02
Normalized Net Income, 1 Yr. Growth %	18.56	96.14	-21.97	243.48	-21.89
Diluted EPS Before Extra, 1 Yr. Growth %	18.56	29.26	-34.31	333.86	-17.02
Common Equity, 1 Yr. Growth %	1.38	1.78	3.04	12.81	9.42
Total Assets, 1 Yr. Growth %	2.46	2.08	-2.71	5.61	7.78
Tangible Book Value, 1 Yr. Growth %	1.51	1.87	3.11	12.87	9.46
Cash From Operations, 1 Yr. Growth %	-53.1	-81.03	-132.38	-1.27K	-93.17
Capital Expenditures, 1 Yr. Growth %	2.43K	587.61	-67.43	33.73	313.47
Dividend Per Share, 1 Yr. Growth %	28.57	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-31.73	30.73	77.52	-46.36	29.71
Gross Profit, 2 Yr. CAGR %	-38.83	30.95	37.29	148.62	-18.04
Earnings From Cont. Operations, 2 Yr. CAGR %	-20.16	23.79	-7.86	68.81	89.74
Net Income, 2 Yr. CAGR %	-20.16	23.79	-7.86	68.81	89.74
Normalized Net Income, 2 Yr. CAGR %	-25.62	52.49	23.71	63.71	63.79
Diluted EPS Before Extra, 2 Yr. CAGR %	-20.16	23.79	-7.86	68.81	89.74
Common Equity, 2 Yr. CAGR %	-1.03	1.58	2.41	7.82	11.11
Total Assets, 2 Yr. CAGR %	-0.57	2.12	-0.34	0.9	6.57
Tangible Book Value, 2 Yr. CAGR %	-0.88	1.69	2.49	7.88	11.15
Cash From Operations, 2 Yr. CAGR %	100.63	-70.17	-72.41	94.64	-10.63
Capital Expenditures, 2 Yr. CAGR %	120.7	1.22K	49.65	-34	135.15
Dividend Per Share, 2 Yr. CAGR %	-32.92	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-26.75	11.9	21.45	-4.71	-36.39
Gross Profit, 3 Yr. CAGR %	-24	-4.63	11.72	142.87	30.05
Earnings From Cont. Operations, 3 Yr. CAGR %	-10.83	-6.25	0.22	54.44	33.23
Net Income, 3 Yr. CAGR %	-10.83	-6.25	0.22	54.44	33.23
Normalized Net Income, 3 Yr. CAGR %	-11.36	2.76	21.97	73.87	27.92
Diluted EPS Before Extra, 3 Yr. CAGR %	-10.83	-6.25	0.22	54.44	33.23
Common Equity, 3 Yr. CAGR %	-0.31	-0.1	2.06	5.77	8.35
Total Assets, 3 Yr. CAGR %	1.04	0.21	0.49	1.29	3.06
Tangible Book Value, 3 Yr. CAGR %	-0.2	0.03	2.16	5.84	8.4
Cash From Operations, 3 Yr. CAGR %	109.62	-8.59	-67.07	-3.78	-36.29
Capital Expenditures, 3 Yr. CAGR %	-17.27	222.34	284.22	44.14	21.67
Dividend Per Share, 3 Yr. CAGR %	-13.69	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.71	9.58	4.37	-16.61	-15.15
Gross Profit, 5 Yr. CAGR %	-19.01	15.11	-3.72	39.91	30.41
Earnings From Cont. Operations, 5 Yr. CAGR %	-11.15	6.76	-9.65	18.61	29.37
Net Income, 5 Yr. CAGR %	-9.99	6.76	-9.65	18.61	29.37
Normalized Net Income, 5 Yr. CAGR %	-12.75	11.44	1.29	23.8	37.23
Diluted EPS Before Extra, 5 Yr. CAGR %	-11.15	6.76	-9.65	18.61	29.37
Common Equity, 5 Yr. CAGR %	-0.43	0.22	0.77	2.99	5.59
Total Assets, 5 Yr. CAGR %	-2.13	0.03	0.43	0.49	2.69
Tangible Book Value, 5 Yr. CAGR %	-0.39	0.31	0.86	3.1	5.67
Cash From Operations, 5 Yr. CAGR %	-6.98	-27.13	-6.85	29.1	-50.9
Capital Expenditures, 5 Yr. CAGR %	4.35	27.97	4.87	70.92	215.71
Dividend Per Share, 5 Yr. CAGR %	-9.71	-	-	-	-