Ghandhara Industries Limited (PSX:GHNI)

Ghandhara Industries Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	536.73	1,217	2,322	395.63	682.25	731.46
Short-Term Investments	7,341	8,355	-	-	-	-
Cash & Short-Term Investments	7,877	9,572	2,322	395.63	682.25	731.46
Cash Growth	1884.79%	312.14%	487.03%	-42.01%	-6.73%	114.56%
Accounts Receivable	949.95	1,200	647.18	1,290	1,655	580.95
Other Receivables	347.04	12.99	205.01	193.96	268.76	273.32
Receivables	1,717	1,215	854.61	1,486	1,924	855.63
Inventory	11,973	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	3,804	3,828	2,936	3,130	3,318	2,328
Total Current Assets	25,372	22,411	11,970	10,429	13,237	10,368
Property, Plant & Equipment	6,897	6,766	6,053	6,034	4,360	4,321
Long-Term Investments	-	-	-	-	1.4	-
Other Intangible Assets	3.05	0.22	1.01	1.8	2.59	3.08
Long-Term Deferred Tax Assets	101.22	56.07	-	-	6.9	96.25
Other Long-Term Assets	16.99	40.6	30.84	29.94	25.78	113.14
Total Assets	32,393	29,275	18,057	16,495	17,634	14,903
Accounts Payable	4,693	1,106	571.66	635.39	1,331	647.79
Accrued Expenses	433.5	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	0.8	33.52	27.25	31.42	36.6	31.46
Current Unearned Revenue	11,949	11,162	6,000	3,213	4,278	4,489
Other Current Liabilities	99.32	1,555	203.85	169.38	167.87	174.13
Total Current Liabilities	17,176	15,585	8,914	8,092	11,110	9,056
Long-Term Debt	-	-	-	-	-	51.9
Long-Term Leases	10.62	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	78.88	32.94	27.73	22.17	21.75	18.95
Total Liabilities	17,266	15,723	9,073	8,273	11,245	9,227
Common Stock	426.09	426.09	426.09	426.09	426.09	426.09
Retained Earnings	7,886	6,306	1,722	2,443	2,235	1,510
Comprehensive Income & Other	6,816	6,820	6,836	5,353	3,728	3,740
Total Common Equity	15,128	13,552	8,984	8,222	6,389	5,676
Minority Interest	-	-	-	-	-	0.01
Shareholders' Equity	15,128	13,552	8,984	8,222	6,389	5,676
Total Liabilities & Equity	32,393	29,275	18,057	16,495	17,634	14,903
Total Debt	11.42	105.97	1,452	3,353	4,553	3,099
Net Cash (Debt)	7,866	9,466	870.21	-2,957	-3,871	-2,367
Net Cash Growth	-	987.75%	-	-	-	-
Net Cash Per Share	184.60	222.15	20.42	-69.40	-90.85	-55.56
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	8,196	6,826	3,056	2,337	2,128	1,312
Book Value Per Share	355.04	318.05	210.85	192.97	149.93	133.21
Tangible Book Value	15,125	13,552	8,983	8,220	6,386	5,673
Tangible Book Value Per Share	354.97	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.