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Chemical

GCIL Ghani Chemical Industries Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 32.74 -0.70%

Annual · FY2022 – FY2026

Ghani Chemical Industries Limited (GCIL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Ghani Chemical Industries Limited had total assets of Rs 20.6 bn, up 27.0% on FY2025. Current assets of Rs 9.8 bn covered current liabilities of Rs 6.2 bn 1.58 times. Total debt was Rs 6.1 bn, net debt Rs 4.9 bn. Shareholders' equity was Rs 11.7 bn (Rs 23.30 per share), 56.5% of total assets.

GCIL balance sheet (annual) (Rs bn)
Rs bn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 * Jul 2021 – Jun 2022
Assets
Cash & short-term investments 1.2 0.9 0.6 1.4 1.5
Trade receivables 3.4 2.1 2.1 1.0 0.8
Inventories 0.6 0.5 0.5 0.4 0.4
Other current assets 0.4 0.4 0.6 0.4 0.4
Total current assets 9.8 6.2 5.7 5.3 4.4
Property, plant & equipment 10.3 10.0 11.1 7.7 6.3
Intangible assets 0.0 0.0 0.0 0.0 0.0
Long-term investments 0.6 0.1 0.1 0.1 0.1
Total non-current assets 10.8 10.0 11.2 7.8 7.0
Total assets 20.6 16.2 16.9 13.1 11.4
Liabilities
Trade payables 0.8 0.6 0.3 0.4 0.3
Short-term borrowings & current portion of debt 4.8 3.4 1.6 1.4 1.5
Total current liabilities 6.2 4.7 3.7 2.3 2.4
Long-term debt 1.3 1.2 1.6 1.3 0.8
Other non-current liabilities 1.5 1.1 1.7 0.7 0.7
Total non-current liabilities 2.8 2.3 3.3 2.0 1.4
Total liabilities 9.0 7.0 7.0 4.3 3.8
Equity
Share capital 5.7 5.7 5.0 5.0 4.3
Reserves & retained earnings 6.0 3.5 4.7 3.7 3.0
Equity attributable to shareholders 11.7 9.2 9.9 8.8 7.6
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 11.7 9.2 9.9 8.8 7.6
Total liabilities & equity 20.6 16.2 16.9 13.1 11.4
Key figures
Total debt 6.1 4.6 3.2 2.6 2.3
Net debt / (net cash) 4.9 3.8 2.6 1.2 0.8
Shares outstanding mn 500.2 570.5 500.2 500.2 500.2
Common equity 11.7 9.2 9.9 8.8 7.6
Book value per share (Rs) Rs 23.30 16.12 19.70 17.65 15.20
GCIL balance sheet — year-on-year change (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 * Jul 2021 – Jun 2022
Assets
Cash & short-term investments +40.4% +44.9% -59.1% -5.2% —
Trade receivables +62.9% -2.8% +109.9% +23.7% —
Inventories +16.6% -0.0% +32.9% +2.9% —
Other current assets +21.0% -39.3% +33.1% +2.3% —
Total current assets +58.1% +8.9% +6.4% +21.4% —
Property, plant & equipment +2.8% -10.3% +44.2% +22.7% —
Intangible assets -10.5% 0.0% +11.7% -45.5% —
Long-term investments +746.2% +0.8% -0.9% -0.1% —
Total non-current assets +7.8% -10.2% +43.8% +10.6% —
Total assets +27.0% -3.8% +28.6% +14.8% —
Liabilities
Trade payables +26.3% +93.7% -10.4% +21.0% —
Short-term borrowings & current portion of debt +40.3% +115.7% +16.9% -11.0% —
Total current liabilities +31.2% +28.6% +59.2% -4.0% —
Long-term debt +7.4% -25.9% +29.0% +67.4% —
Other non-current liabilities +33.1% -35.6% +139.2% +7.4% —
Total non-current liabilities +19.6% -30.8% +68.5% +39.5% —
Total liabilities +27.4% +0.3% +63.5% +12.2% —
Equity
Share capital 0.0% +14.0% 0.0% +15.1% —
Reserves & retained earnings +70.3% -25.4% +27.9% +23.9% —
Equity attributable to shareholders +26.7% -6.6% +11.6% +16.1% —
Non-controlling interest — — — — —
Total equity +26.7% -6.6% +11.6% +16.1% —
Total liabilities & equity +27.0% -3.8% +28.6% +14.8% —
Key figures
Total debt +31.6% +43.5% +22.8% +15.2% —
Net debt / (net cash) +29.6% +43.1% +121.6% +55.4% —
Shares outstanding — — — — —
Common equity +26.7% -6.6% +11.6% +16.1% —
Book value per share (Rs) +44.5% -18.1% +11.6% +16.1% —

Change against the previous fiscal year; shown when the earlier figure is positive.

GCIL balance sheet — common size (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 * Jul 2021 – Jun 2022
Assets
Cash & short-term investments 5.8% 5.2% 3.5% 10.9% 13.2%
Trade receivables 16.4% 12.8% 12.7% 7.8% 7.2%
Inventories 3.0% 3.2% 3.1% 3.0% 3.3%
Other current assets 2.1% 2.2% 3.5% 3.4% 3.8%
Total current assets 47.5% 38.2% 33.7% 40.8% 38.5%
Property, plant & equipment 49.7% 61.4% 65.9% 58.7% 54.9%
Intangible assets 0.0% 0.0% 0.0% 0.0% 0.0%
Long-term investments 2.8% 0.4% 0.4% 0.5% 0.6%
Total non-current assets 52.5% 61.8% 66.3% 59.2% 61.5%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 3.7% 3.7% 1.9% 2.7% 2.5%
Short-term borrowings & current portion of debt 23.2% 21.0% 9.4% 10.3% 13.3%
Total current liabilities 30.1% 29.1% 21.8% 17.6% 21.0%
Long-term debt 6.4% 7.5% 9.8% 9.7% 6.7%
Other non-current liabilities 7.1% 6.8% 10.1% 5.4% 5.8%
Total non-current liabilities 13.4% 14.3% 19.8% 15.1% 12.5%
Total liabilities 43.5% 43.4% 41.6% 32.7% 33.5%
Equity
Share capital 27.7% 35.1% 29.6% 38.1% 38.0%
Reserves & retained earnings 28.8% 21.5% 27.8% 27.9% 25.9%
Equity attributable to shareholders 56.5% 56.6% 58.4% 67.3% 66.5%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 56.5% 56.6% 58.4% 67.3% 66.5%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 29.5% 28.5% 19.1% 20.0% 19.9%
Net debt / (net cash) 23.7% 23.3% 15.6% 9.1% 6.7%
Common equity 56.5% 56.6% 58.4% 67.3% 66.5%

Each line as a percentage of total assets.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 121
GCIL balance sheet — all reported line items (Rs bn)
Rs bn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Cash & Cash Equivalents 1.1 0.8 0.5 0.5 0.9
Cash & Short Term Investments 1.2 0.9 0.6 1.4 1.5
Short-Term Investments - Total 0.1 0.1 0.1 0.9 0.7
Loans & Receivables - Net - Short-Term 6.9 3.8 3.6 2.6 1.7
Loans & Receivables - Total 6.9 3.8 3.6 2.6 1.7
Trade Accounts & Trade Notes Receivable - Net 3.4 2.1 2.1 1.0 0.8
Loans - Short-Term 3.4 1.7 1.3 1.6 0.8
Income Tax - Receivables - Short-Term 0.1 0.1 0.1 0.0 0.0
Inventories - Total 0.6 0.5 0.5 0.4 0.4
Inventories - Raw Materials 0.5 0.4 0.4 0.3 0.2
Inventories - Finished Goods 0.1 0.1 0.2 0.1 0.1
Prepaid Expenses - Short-Term 0.7 0.7 0.4 0.4 0.4
Investments - Total 0.7 0.2 0.2 1.0 0.7
Other Current Assets - Total 0.4 0.4 0.6 0.4 0.4
Property, Plant & Equipment - Net - Total 10.3 10.0 11.1 7.7 6.3
Other Current Assets 0.4 0.4 0.6 0.4 0.4
Other Assets - Total 0.4 0.4 0.6 0.4 0.4
Intangible Assets - Total - Net 0.0 0.0 0.0 0.0 0.0
Total Current Assets 9.8 6.2 5.7 5.3 4.4
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 0.0 0.0 0.0
Investments - Long-Term 0.6 0.1 0.1 0.1 0.1
Investments - Available for Sale/Held to Maturity - Long-Term 0.6 0.1 0.1 0.1 0.1
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 10.3 10.0 11.1 7.7 6.3
Right of Use Tangible Assets - Total - Net 0.5 0.5 0.5 0.5 0.4
Right of Use Tangible Assets - Capital/Finance Lease - Net 0.5 0.5 0.5 0.5 0.4
Property, Plant & Equipment - Other - Net 9.7 9.4 10.6 7.2 5.9
Total Assets 20.6 16.2 16.9 13.1 11.4
Debt - Total 6.1 4.6 3.2 2.6 2.3
Short-Term Debt & Current Portion of Long-Term Debt 4.8 3.4 1.6 1.4 1.5
Current Portion of Long-Term Debt including Capitalized Leases 0.7 0.5 — 0.2 0.2
Capitalized Leases - Current Portion 0.0 0.0 — 0.0 0.0
Short-Term Debt & Notes Payable 4.1 2.9 1.6 1.1 1.4
Debt - Long-Term - Total 1.3 1.2 1.6 1.3 0.8
Current Portion of Long-Term Debt excluding Capitalized Leases 0.7 0.5 — 0.2 0.2
Assets Held for Sale/Discontinued Operations - Long-Term — — — 0.0 0.7
Capitalized Lease Obligations - Long-Term 0.0 0.0 0.0 0.0 0.0
Long-Term Debt excluding Capitalized Leases 1.3 1.2 1.6 1.3 0.8
Debt - Non-Convertible - Long-Term 1.3 1.2 1.6 1.3 0.8
Dividends Payable 0.0 0.0 0.0 0.0 0.0
Payables & Accrued Expenses 1.0 0.8 0.6 0.5 0.4
Trade Account Payables - Total 0.8 0.6 0.3 0.4 0.3
Accrued Expenses 0.2 0.1 0.3 0.1 0.1
Total Liabilities 9.0 7.0 7.0 4.3 3.8
Shareholders' Equity - Attributable to Parent Shareholders - Total 11.7 9.2 9.9 8.8 7.6
Total Non-Current Assets 10.8 10.0 11.2 7.8 7.0
Common Equity Attributable to Parent Shareholders 11.7 9.2 9.9 8.8 7.6
Common Equity - Contributed 5.7 5.7 5.2 5.2 4.6
Common Stock - Issued & Paid 5.7 5.7 5.0 5.0 4.3
Equity - Non-Contributed - Reserves & Retained Earnings 6.0 3.5 4.7 3.7 3.0
Retained Earnings - Total 5.9 3.5 4.0 3.2 2.7
Trade Accounts Payable & Accruals - Short-Term 1.0 0.8 0.6 0.5 0.4
Comprehensive Income - Accumulated - Total 0.0 — 0.7 0.5 0.3
Trade Accounts & Trade Notes Payable - Short-Term 0.8 0.6 0.3 0.4 0.3
Accrued Expenses - Short-Term 0.2 0.1 0.3 0.1 0.1
Other Reserves/Equity - Total 0.0 0.0 — — —
Income Taxes - Payable - Short-Term 0.3 0.4 0.3 0.2 0.2
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.2 0.1 1.1 0.2 0.3
Common Equity - Total 11.7 9.2 9.9 8.8 7.6
Deferred Income - Short-Term 0.1 0.1 0.6 0.1 0.1
Common Stock - Additional Paid in Capital including Option Reserve 0.0 — 0.2 0.2 0.3
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 11.7 9.2 9.9 8.8 7.6
Total Liabilities & Equity 20.6 16.2 16.9 13.1 11.4
Provisions - Short-Term 0.0 — — — —
Other Current Liabilities 0.0 0.0 0.5 0.2 0.2
Revaluation Reserves 0.0 — 0.7 0.5 0.3
Total Current Liabilities 6.2 4.7 3.7 2.3 2.4
Other Non-Current Liabilities - Total 1.5 1.1 1.7 0.7 0.7
Other Non-Current Liabilities 1.5 1.1 1.7 0.7 0.7
Total Non-Current Liabilities 2.8 2.3 3.3 2.0 1.4
Common Shares - Issued - Total mn 500.2 570.5 500.2 500.2 500.2
Common Shares - Outstanding - Total mn 500.2 570.5 500.2 500.2 500.2
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 600.0 0.0 50.0 50.0 50.0
Common Shares - Issued - Issue Specific mn 500.2 0.0 22.0 22.0 22.0
Common Shares - Outstanding - Issue Specific mn 500.2 0.0 22.0 22.0 22.0
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Allocation Factor - Issue Specific 1.00× 0.00× 0.04× 0.04× 0.04×
Right of Use Tangible Assets - Total - Net - Supplemental 0.5 0.5 0.5 0.5 0.4
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 0.5 0.5 0.5 0.5 0.4
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 9.7 9.4 10.6 7.2 5.9
Finance and Operating Lease Liabilities - Total - Supplemental 0.0 0.0 0.0 0.0 0.0
Debt including Finance and Operating Lease Liabilities - Supplemental 6.1 4.6 3.2 2.6 2.3
Net Debt 4.9 3.8 2.6 1.2 0.8
Asset Accruals 19.5 15.5 16.4 12.6 10.6
Cash & Cash Equivalents - Total 1.1 0.8 0.5 0.5 0.9
Cash & Short Term Investments - Total 1.2 0.9 0.6 1.4 1.5
Debt - including Preferred Equity & Minority Interest - Total 6.1 4.6 3.2 2.6 2.3
Investments - Permanent 0.6 0.1 0.1 0.1 0.1
Net Book Capital 16.6 13.0 12.5 10.0 8.4
Net Operating Assets 16.6 13.0 12.5 10.0 8.4
Provisions - Total 0.0 — — — —
Shareholders Equity - Common 11.7 9.2 9.9 8.8 7.6
Tangible Total Equity 11.7 9.2 9.9 8.8 7.6
Tangible Book Value 11.7 9.2 9.9 8.8 7.6
Total Book Capital 17.7 13.8 13.1 11.5 9.9
Total Capital 17.7 13.8 13.1 11.5 9.9
Total Long Term Capital 14.4 11.5 13.2 10.8 9.0
Unearned Revenue - Total 0.1 0.1 0.6 0.1 0.1
Book Value excluding Other Equity 11.6 9.2 9.9 8.8 7.6
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term — — — 0.0 0.7
Income Taxes - Payable - Long-Term & Short-Term 0.3 0.4 0.3 0.2 0.2
Contract Liabilities - Short-Term - Advance Consideration & Progress Billings in Excess of Unbilled Revenue 0.1 0.1 0.6 0.1 0.1
Accruals - Short-Term 2.5 0.7 1.5 2.5 1.1
Cash & Short Term Investments - Net of Debt (4.9) (3.8) (2.6) (1.2) (0.8)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.7 0.5 — 0.2 0.2
Total Fixed Assets - Net 10.8 10.0 11.2 7.8 7.0
Working Capital 3.6 1.5 2.0 3.0 2.0
Interest Bearing Liabilities - Total 6.1 4.6 3.2 2.6 2.3
Working Capital - Non-Cash 2.4 0.6 1.4 1.6 0.5
Working Capital excluding Other Current Assets & Liabilities 3.3 1.2 2.6 2.8 1.8
Net Debt Including Preferred Equity & Minority Interest 4.9 3.8 2.6 1.2 0.8
Other Short-Term & Long-Term Assets - Total 0.4 0.4 0.6 0.4 0.4
Other Short-Term & Long-Term Liabilities - Total 1.6 1.2 2.8 1.0 0.9
Total Current Assets excluding Total Inventories 9.2 5.7 5.2 5.0 4.0
Tangible Book Value excluding Other Equity 11.6 9.2 9.9 8.8 7.6
Total Debt Excluding Islamic 6.1 4.6 3.2 2.6 2.3
Trade Accounts & Trade Notes Receivable - Net - Total 3.4 2.1 2.1 1.0 0.8
Current Liabilities excluding Current Debt - Total 1.4 1.3 2.1 1.0 0.9
Current Assets excluding Cash & Short Term Investments - Total 8.6 5.4 5.1 3.9 2.9
Cash, Short Term Investments & Accounts Receivable - Total 4.6 2.9 2.7 2.5 2.3

Every line the company reported, in the original order and wording, without regrouping or signs changed.