Al-Ghazi Tractors Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,449	976.09	1,723	727.99	1,998
Cash & Short-Term Investments	1,449	976.09	1,723	727.99	1,998
Cash Growth	48.43%	-43.36%	136.74%	-63.57%	766.80%
Accounts Receivable	2,757	5,052	-	161.82	4.65
Other Receivables	5,248	5,122	4,214	4,210	3,132
Receivables	8,033	10,217	4,226	4,379	3,141
Inventory	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	22.88	1.68	239.91	365.3	105.95
Total Current Assets	15,910	18,007	12,443	10,827	8,276
Property, Plant & Equipment	2,217	1,839	1,608	1,331	1,108
Other Intangible Assets	555.85	451.16	0.5	0.65	1.3
Long-Term Deferred Tax Assets	188.34	79.05	129.97	101.82	85.55
Other Long-Term Assets	12.57	13.86	45.5	17.81	17.89
Total Assets	18,894	20,392	14,230	12,281	9,490
Accounts Payable	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	19.78	14.94	10.99	7.46	-
Current Income Taxes Payable	78.52	206.13	213.82	18.44	-
Current Unearned Revenue	550.38	490.73	131.45	111.16	3,489
Other Current Liabilities	2,787	2,697	2,742	2,733	281.47
Total Current Liabilities	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	83.94	58.76	-	26.77	-
Other Long-Term Liabilities	170.99	102.05	103.15	73.61	48.91
Total Liabilities	8,360	11,195	8,449	9,149	5,517
Common Stock	289.82	289.82	289.82	289.82	289.82
Retained Earnings	10,245	8,907	5,490	2,842	3,683
Shareholders' Equity	10,535	9,197	5,780	3,132	3,973
Total Liabilities & Equity	18,894	20,392	14,230	12,281	9,490
Total Debt	31.48	2,476	1,706	3,775	-
Net Cash (Debt)	1,417	-1,500	17.39	-3,047	1,998
Net Cash Per Share	24.45	-25.87	0.30	-52.56	34.47
Filing Date Shares Outstanding	57.96	57.96	57.96	57.96	57.96
Total Common Shares Outstanding	57.96	57.96	57.96	57.96	57.96
Working Capital	7,817	7,004	4,143	1,837	2,808
Book Value Per Share	181.75	158.67	99.72	54.03	68.55
Tangible Book Value	9,979	8,746	5,780	3,131	3,972
Tangible Book Value Per Share	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

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.