Ghandhara Industries Limited (PSX:GHNI)

Ghandhara Industries Balance Sheet

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

Assets

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

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Accounts Payable	1,705	1,106	571.66	635.39	1,331
Accrued Expenses	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	18,440	11,162	6,000	3,213	4,278
Other Current Liabilities	363.72	301.67	203.85	169.38	167.87
Total Current Liabilities	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	56.98	33.34	27.5	46.26	44.91
Long-Term Deferred Tax Liabilities	113.94	-	24.54	44.41	-
Other Long-Term Liabilities	26.34	32.94	27.73	22.17	21.75
Total Liabilities	23,913	15,723	9,073	8,273	11,245

Shareholders' Equity

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

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	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)	15,379	9,466	870.21	-2,957	-3,871
Net Cash Growth	62.48%	987.75%	-	-	-
Net Cash Per Share	360.95	222.15	20.42	-69.40	-90.85
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	12,029	6,826	3,056	2,337	2,128
Book Value Per Share	524.66	318.05	210.85	192.97	149.93
Tangible Book Value	22,353	13,552	8,983	8,220	6,386
Tangible Book Value Per Share	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: Sep 21, 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:

Sep 29, 2026

Data Sources Report a data error