Ghandhara Industries Limited (PSX:GHNI)

Ghandhara Industries Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	1,217	2,322	395.63	682.25	731.46
Short-Term Investments	8,355	-	-	-	-
Cash & Short-Term Investments	9,572	2,322	395.63	682.25	731.46
Cash Growth	312.14%	487.03%	-42.01%	-6.73%	114.56%
Accounts Receivable	1,200	647.18	1,290	1,655	580.95
Other Receivables	12.99	205.01	193.96	268.76	273.32
Receivables	1,215	854.61	1,486	1,924	855.63
Inventory	7,795	5,856	5,415	7,311	6,452
Prepaid Expenses	0.65	0.86	3.28	2.1	0.49
Other Current Assets	3,828	2,936	3,130	3,318	2,328
Total Current Assets	22,411	11,970	10,429	13,237	10,368
Property, Plant & Equipment	6,766	6,053	6,034	4,360	4,321
Long-Term Investments	-	-	-	1.4	-
Other Intangible Assets	0.22	1.01	1.8	2.59	3.08
Long-Term Deferred Tax Assets	56.07	-	-	6.9	96.25
Other Long-Term Assets	40.6	30.84	29.94	25.78	113.14
Total Assets	29,275	18,057	16,495	17,634	14,903
Accounts Payable	1,106	571.66	635.39	1,331	647.79
Accrued Expenses	1,728	765.46	789.21	847.91	769.67
Short-Term Debt	-	1,346	3,253	4,400	2,853
Current Portion of Long-Term Debt	-	-	-	49.21	90.98
Current Portion of Leases	33.52	27.25	31.42	36.6	31.46
Current Unearned Revenue	11,162	6,000	3,213	4,278	4,489
Other Current Liabilities	1,555	203.85	169.38	167.87	174.13
Total Current Liabilities	15,585	8,914	8,092	11,110	9,056
Long-Term Debt	-	-	-	-	51.9
Long-Term Leases	72.45	78.83	67.98	68.06	71.46
Long-Term Unearned Revenue	0.08	0.14	0.34	0.72	2.55
Pension & Post-Retirement Benefits	33.34	27.5	46.26	44.91	26.03
Long-Term Deferred Tax Liabilities	-	24.54	44.41	-	-
Other Long-Term Liabilities	32.94	27.73	22.17	21.75	18.95
Total Liabilities	15,723	9,073	8,273	11,245	9,227
Common Stock	426.09	426.09	426.09	426.09	426.09
Retained Earnings	6,306	1,722	2,443	2,235	1,510
Comprehensive Income & Other	6,820	6,836	5,353	3,728	3,740
Total Common Equity	13,552	8,984	8,222	6,389	5,676
Minority Interest	-	-	-	-	0.01
Shareholders' Equity	13,552	8,984	8,222	6,389	5,676
Total Liabilities & Equity	29,275	18,057	16,495	17,634	14,903
Total Debt	105.97	1,452	3,353	4,553	3,099
Net Cash (Debt)	9,466	870.21	-2,957	-3,871	-2,367
Net Cash Growth	987.75%	-	-	-	-
Net Cash Per Share	222.15	20.42	-69.40	-90.85	-55.56
Filing Date Shares Outstanding	42.61	42.61	42.61	42.61	42.61
Total Common Shares Outstanding	42.61	42.61	42.61	42.61	42.61
Working Capital	6,826	3,056	2,337	2,128	1,312
Book Value Per Share	318.05	210.85	192.97	149.93	133.21
Tangible Book Value	13,552	8,983	8,220	6,386	5,673
Tangible Book Value Per Share	318.05	210.83	192.93	149.87	133.14
Land	4,906	4,906	4,906	3,407	3,407
Buildings	869.98	798.22	798.22	582.49	582.49
Machinery	1,376	964.71	943.36	876.81	873.65
Construction In Progress	633.24	268.64	175.28	202.22	64.08

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.