Al-Ghazi Tractors Limited (PSX:AGTL)

Al-Ghazi Tractors Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	433.84	1,449	976.09	1,723	727.99	1,998
Cash & Short-Term Investments	433.84	1,449	976.09	1,723	727.99	1,998
Cash Growth	119.01%	48.43%	-43.36%	136.74%	-63.57%	766.80%
Accounts Receivable	363.72	2,757	5,052	-	161.82	4.65
Other Receivables	6,035	5,248	5,122	4,214	4,210	3,132
Receivables	9,336	8,033	10,217	4,226	4,379	3,141
Inventory	7,943	6,340	6,706	6,169	5,347	3,019
Prepaid Expenses	-	64.58	105.78	84.94	7.61	12.27
Other Current Assets	334.91	22.88	1.68	239.91	365.3	105.95
Total Current Assets	18,047	15,910	18,007	12,443	10,827	8,276
Property, Plant & Equipment	2,208	2,217	1,839	1,608	1,331	1,108
Other Intangible Assets	530.59	555.85	451.16	0.5	0.65	1.3
Long-Term Deferred Tax Assets	148.89	188.34	79.05	129.97	101.82	85.55
Other Long-Term Assets	12.41	12.57	13.86	45.5	17.81	17.89
Total Assets	20,956	18,894	20,392	14,230	12,281	9,490

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5,497	962.88	841.6	284.03	897.24	238.11
Accrued Expenses	-	3,695	4,323	3,269	1,514	1,460
Short-Term Debt	-	-	2,429	1,649	3,709	-
Current Portion of Leases	23.44	19.78	14.94	10.99	7.46	-
Current Income Taxes Payable	-	78.52	206.13	213.82	18.44	-
Current Unearned Revenue	341.06	550.38	490.73	131.45	111.16	3,489
Other Current Liabilities	2,569	2,787	2,697	2,742	2,733	281.47
Total Current Liabilities	8,430	8,093	11,003	8,300	8,991	5,468
Long-Term Leases	-	11.7	31.48	46.42	57.72	-
Pension & Post-Retirement Benefits	131.86	83.94	58.76	-	26.77	-
Other Long-Term Liabilities	200.39	170.99	102.05	103.15	73.61	48.91
Total Liabilities	8,763	8,360	11,195	8,449	9,149	5,517

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	289.82	289.82	289.82	289.82	289.82	289.82
Retained Earnings	11,903	10,245	8,907	5,490	2,842	3,683
Shareholders' Equity	12,193	10,535	9,197	5,780	3,132	3,973
Total Liabilities & Equity	20,956	18,894	20,392	14,230	12,281	9,490

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	23.44	31.48	2,476	1,706	3,775	-
Net Cash (Debt)	410.4	1,417	-1,500	17.39	-3,047	1,998
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	7.08	24.45	-25.87	0.30	-52.56	34.47
Filing Date Shares Outstanding	58.04	57.96	57.96	57.96	57.96	57.96
Total Common Shares Outstanding	58.04	57.96	57.96	57.96	57.96	57.96
Working Capital	9,617	7,817	7,004	4,143	1,837	2,808
Book Value Per Share	210.09	181.75	158.67	99.72	54.03	68.55
Tangible Book Value	11,663	9,979	8,746	5,780	3,131	3,972
Tangible Book Value Per Share	200.95	172.16	150.88	99.71	54.02	68.52
Land	-	85.93	85.93	85.93	85.93	85.93
Buildings	-	754.21	739.8	734.28	706.41	686.16
Machinery	-	2,321	2,008	1,416	1,182	863.18
Construction In Progress	-	453.83	105.25	226.75	66.51	143.85

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 26, 2026

Data Sources Report a data error