Ghandhara Industries Limited (PSX: GHNI)

Ghandhara Industries Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	396.89	2,322	395.63	682.25	731.46	340.91
Cash & Short-Term Investments	396.89	2,322	395.63	682.25	731.46	340.91
Cash Growth	89.38%	487.03%	-42.01%	-6.73%	114.56%	-31.88%
Accounts Receivable	896.6	647.18	1,290	1,655	580.95	638.59
Other Receivables	238.58	205.01	193.96	268.76	273.32	171.57
Receivables	1,576	854.61	1,486	1,924	855.63	811.96
Inventory	6,552	5,856	5,415	7,311	6,452	7,570
Prepaid Expenses	-	0.86	3.28	2.1	0.49	1.35
Other Current Assets	3,022	2,936	3,130	3,318	2,328	5,634
Total Current Assets	11,547	11,970	10,429	13,237	10,368	14,358
Property, Plant & Equipment	6,183	6,053	6,034	4,360	4,321	4,454
Long-Term Investments	-	-	-	1.4	-	-
Other Intangible Assets	0.81	1.01	1.8	2.59	3.08	0.14
Long-Term Deferred Tax Assets	59.38	-	-	6.9	96.25	2.47
Other Long-Term Assets	30.84	30.84	29.94	25.78	113.14	111.91
Total Assets	17,823	18,057	16,495	17,634	14,903	18,928
Accounts Payable	6,688	571.66	635.39	1,331	647.79	493.21
Accrued Expenses	27.8	765.46	789.21	847.91	769.67	1,002
Short-Term Debt	1,210	1,346	3,253	4,400	2,853	6,518
Current Portion of Long-Term Debt	-	-	-	49.21	90.98	-
Current Portion of Leases	27.36	27.25	31.42	36.6	31.46	29.41
Current Unearned Revenue	-	6,000	3,213	4,278	4,489	5,459
Other Current Liabilities	100.29	203.85	169.38	167.87	174.13	246.53
Total Current Liabilities	8,053	8,914	8,092	11,110	9,056	13,749
Long-Term Debt	-	-	-	-	51.9	-
Long-Term Leases	71.98	78.83	67.98	68.06	71.46	66.24
Long-Term Unearned Revenue	-	0.14	0.34	0.72	2.55	1.23
Long-Term Deferred Tax Liabilities	-	24.54	44.41	-	-	-
Other Long-Term Liabilities	74.56	27.73	22.17	21.75	18.95	15.8
Total Liabilities	8,200	9,073	8,273	11,245	9,227	13,852
Common Stock	426.09	426.09	426.09	426.09	426.09	426.09
Retained Earnings	2,365	1,722	2,443	2,235	1,510	898.11
Comprehensive Income & Other	6,832	6,836	5,353	3,728	3,740	3,751
Total Common Equity	9,623	8,984	8,222	6,389	5,676	5,076
Minority Interest	-	-	-	-	0.01	0.01
Shareholders' Equity	9,623	8,984	8,222	6,389	5,676	5,076
Total Liabilities & Equity	17,823	18,057	16,495	17,634	14,903	18,928
Total Debt	1,309	1,452	3,353	4,553	3,099	6,614
Net Cash (Debt)	-912.54	870.21	-2,957	-3,871	-2,367	-6,273
Net Cash Per Share	-21.40	20.42	-69.40	-90.85	-55.56	-147.23
Filing Date Shares Outstanding	42.61	42.61	42.61	42.61	42.61	42.61
Total Common Shares Outstanding	42.61	42.61	42.61	42.61	42.61	42.61
Working Capital	3,494	3,056	2,337	2,128	1,312	608.71
Book Value Per Share	225.84	210.85	192.97	149.93	133.21	119.12
Tangible Book Value	9,622	8,983	8,220	6,386	5,673	5,076
Tangible Book Value Per Share	225.82	210.83	192.93	149.87	133.14	119.12
Land	-	4,906	4,906	3,407	3,407	3,407
Buildings	-	798.22	798.22	582.49	582.49	577.14
Machinery	-	964.71	943.36	876.81	873.65	835.66
Construction In Progress	-	268.64	175.28	202.22	64.08	56.18

Source: S&P Capital IQ. Standard template. Financial Sources.