Ghandhara Industries Limited (PSX: GHNI)

Ghandhara Industries Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	-	395.63	682.25	731.46	340.91	500.44
Cash & Short-Term Investments	-	395.63	682.25	731.46	340.91	500.44
Cash Growth	-	-42.01%	-6.73%	114.56%	-31.88%	0.64%
Accounts Receivable	-	1,290	1,655	580.95	638.59	88.41
Other Receivables	-	193.96	268.76	273.32	171.57	397.77
Receivables	-	1,486	1,924	855.63	811.96	489.03
Inventory	-	5,415	7,311	6,452	7,570	10,368
Prepaid Expenses	-	3.28	2.1	0.49	1.35	2.07
Other Current Assets	-	3,130	3,318	2,328	5,634	1,590
Total Current Assets	-	10,429	13,237	10,368	14,358	12,949
Property, Plant & Equipment	-	6,034	4,360	4,321	4,454	2,771
Long-Term Investments	-	-	1.4	-	-	-
Other Intangible Assets	-	1.8	2.59	3.08	0.14	0.26
Long-Term Deferred Tax Assets	-	-	6.9	96.25	2.47	87.16
Other Long-Term Assets	-	29.94	25.78	113.14	111.91	110.36
Total Assets	-	16,495	17,634	14,903	18,928	15,921
Accounts Payable	-	635.39	1,331	647.79	493.21	517.59
Accrued Expenses	-	789.21	847.91	769.67	1,002	939.62
Short-Term Debt	-	3,253	4,400	2,853	6,518	6,297
Current Portion of Long-Term Debt	-	-	49.21	90.98	-	-
Current Portion of Leases	-	31.42	36.6	31.46	29.41	13.44
Current Unearned Revenue	-	3,213	4,278	4,489	5,459	3,169
Other Current Liabilities	-	169.38	167.87	174.13	246.53	251.39
Total Current Liabilities	-	8,092	11,110	9,056	13,749	11,187
Long-Term Debt	-	-	-	51.9	-	-
Long-Term Leases	-	67.98	68.06	71.46	66.24	51.75
Long-Term Unearned Revenue	-	0.34	0.72	2.55	1.23	0.89
Long-Term Deferred Tax Liabilities	-	44.41	-	-	-	-
Other Long-Term Liabilities	-	22.17	21.75	18.95	15.8	13.05
Total Liabilities	-	8,273	11,245	9,227	13,852	11,272
Common Stock	-	426.09	426.09	426.09	426.09	426.09
Retained Earnings	-	2,443	2,235	1,510	898.11	2,174
Comprensive Income & Other	-	5,353	3,728	3,740	3,751	2,050
Total Common Equity	-	8,222	6,389	5,676	5,076	4,649
Minority Interest	-	-	-	0.01	0.01	0.01
Shareholders' Equity	-	8,222	6,389	5,676	5,076	4,649
Total Liabilities & Equity	-	16,495	17,634	14,903	18,928	15,921
Total Debt	-	3,353	4,553	3,099	6,614	6,362
Net Cash (Debt)	-	-2,957	-3,871	-2,367	-6,273	-5,861
Net Cash Per Share	-	-69.40	-90.85	-55.56	-147.23	-137.56
Filing Date Shares Outstanding	42.62	42.61	42.61	42.61	42.61	42.61
Total Common Shares Outstanding	42.62	42.61	42.61	42.61	42.61	42.61
Working Capital	-	2,337	2,128	1,312	608.71	1,762
Book Value Per Share	-	192.97	149.93	133.21	119.12	109.12
Tangible Book Value	-	8,220	6,386	5,673	5,076	4,649
Tangible Book Value Per Share	-	192.93	149.87	133.14	119.12	109.11
Land	-	4,906	3,407	3,407	3,407	1,798
Buildings	-	798.22	582.49	582.49	577.14	390.72
Machinery	-	943.36	876.81	873.65	835.66	773.6
Construction In Progress	-	175.28	202.22	64.08	56.18	89.15

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