Ghandhara Industries Limited (PSX:GHNI)

Ghandhara Industries Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Cash & Equivalents	34.89	2,031	1,217	2,322	395.63	682.25
Short-Term Investments	14,207	13,349	8,355	-	-	-
Cash & Short-Term Investments	14,242	15,379	9,572	2,322	395.63	682.25
Cash Growth	80.79%	60.68%	312.14%	487.03%	-42.01%	-6.73%
Accounts Receivable	1,728	1,658	1,200	647.18	1,290	1,655
Other Receivables	938.08	575.16	12.99	205.01	193.96	268.76
Receivables	2,913	2,240	1,215	854.61	1,486	1,924
Inventory	17,054	13,635	7,795	5,856	5,415	7,311
Prepaid Expenses	-	1	0.65	0.86	3.28	2.1
Other Current Assets	2,490	4,490	3,828	2,936	3,130	3,318
Total Current Assets	36,698	35,745	22,411	11,970	10,429	13,237
Property, Plant & Equipment	11,392	10,504	6,766	6,053	6,034	4,360
Long-Term Investments	-	-	-	-	-	1.4
Other Intangible Assets	1.85	2.13	0.22	1.01	1.8	2.59
Long-Term Deferred Tax Assets	-	-	56.07	-	-	6.9
Other Long-Term Assets	16.28	9.87	40.6	30.84	29.94	25.78
Total Assets	48,112	46,269	29,275	18,057	16,495	17,634

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Accounts Payable	4,828	1,705	1,106	571.66	635.39	1,331
Accrued Expenses	4.53	3,069	2,981	765.46	789.21	847.91
Short-Term Debt	-	-	-	1,346	3,253	4,400
Current Portion of Long-Term Debt	-	-	-	-	-	49.21
Current Portion of Leases	-	-	33.52	27.25	31.42	36.6
Current Income Taxes Payable	-	137.71	-	-	-	-
Current Unearned Revenue	18,092	18,440	11,162	6,000	3,213	4,278
Other Current Liabilities	138.07	363.72	301.67	203.85	169.38	167.87
Total Current Liabilities	23,063	23,716	15,585	8,914	8,092	11,110
Long-Term Leases	-	-	72.45	78.83	67.98	68.06
Long-Term Unearned Revenue	-	-	0.08	0.14	0.34	0.72
Pension & Post-Retirement Benefits	14.06	56.98	33.34	27.5	46.26	44.91
Long-Term Deferred Tax Liabilities	50.26	113.94	-	24.54	44.41	-
Other Long-Term Liabilities	35.11	26.34	32.94	27.73	22.17	21.75
Total Liabilities	23,163	23,913	15,723	9,073	8,273	11,245

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Common Stock	426.09	426.09	426.09	426.09	426.09	426.09
Retained Earnings	15,393	12,790	6,306	1,722	2,443	2,235
Comprehensive Income & Other	9,130	9,139	6,820	6,836	5,353	3,728
Total Common Equity	24,950	22,355	13,552	8,984	8,222	6,389
Shareholders' Equity	24,950	22,355	13,552	8,984	8,222	6,389
Total Liabilities & Equity	48,112	46,269	29,275	18,057	16,495	17,634

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Total Debt	-	-	105.97	1,452	3,353	4,553
Net Cash (Debt)	14,242	15,379	9,466	870.21	-2,957	-3,871
Net Cash Growth	81.06%	62.48%	987.75%	-	-	-
Net Cash Per Share	334.25	360.95	222.15	20.42	-69.40	-90.85
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	13,635	12,029	6,826	3,056	2,337	2,128
Book Value Per Share	585.55	524.66	318.05	210.85	192.97	149.93
Tangible Book Value	24,948	22,353	13,552	8,983	8,220	6,386
Tangible Book Value Per Share	585.51	524.61	318.05	210.83	192.93	149.87
Land	-	6,872	4,906	4,906	4,906	3,407
Buildings	-	1,388	869.98	798.22	798.22	582.49
Machinery	-	1,990	1,376	964.71	943.36	876.81
Construction In Progress	-	1,616	633.24	268.64	175.28	202.22

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

Data Sources Report a data error