Last close · 16 Oct 2026
Rs 32.74 -0.70%
Annual · FY2022 – FY2026
Ghani Chemical Industries Limited (GCIL) cash flow statement
Operating activities generated -Rs 124.0 mn of cash in FY2026 (Jul 2025 – Jun 2026), down 113.6% on FY2025, -4% of the starting profit. Capital expenditure was Rs 606.2 mn, leaving free cash flow of -Rs 730.2 mn. Dividends paid to shareholders came to Rs 359,000. Overall, cash increased by Rs 343.9 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 |
|---|---|---|---|---|---|
| Operating activities | |||||
| Profit (cash-flow starting line, as reported) | 3,199.3 | 2,635.1 | 1,283.2 | 931.6 | 1,225.3 |
| Depreciation & amortisation | 270.7 | 220.8 | 190.8 | 169.4 | 149.4 |
| Net cash from operating activities | (124.0) | 911.7 | 1,538.6 | (296.5) | 689.7 |
| Investing activities | |||||
| Capital expenditure | (606.2) | (1,359.4) | (3,529.5) | (1,105.7) | (991.0) |
| Net cash from investing activities | (995.8) | (1,340.1) | (3,285.7) | (412.2) | (811.8) |
| Financing activities | |||||
| Dividends paid | (0.4) | (297.7) | — | — | — |
| Borrowings raised / (repaid) | 1,458.1 | 978.1 | 1,050.1 | 590.6 | 1,091.1 |
| Net cash from financing activities | 1,467.9 | 689.6 | 1,708.7 | 378.8 | 866.6 |
| Net change in cash | 343.9 | 263.7 | (38.4) | (330.0) | 791.8 |
| Key figures | |||||
| Free cash flow (operating cash flow − capex) | (730.2) | (447.8) | (1,990.9) | (1,402.3) | (301.3) |
| 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 |
|---|---|---|---|---|---|
| Operating activities | |||||
| Profit (cash-flow starting line, as reported) | +21.4% | +105.3% | +37.7% | -24.0% | — |
| Depreciation & amortisation | +22.6% | +15.7% | +12.6% | +13.4% | — |
| Net cash from operating activities | -113.6% | -40.7% | — | -143.0% | — |
| Investing activities | |||||
| Capital expenditure | -55.4% | -61.5% | +219.2% | +11.6% | — |
| Net cash from investing activities | — | — | — | — | — |
| Financing activities | |||||
| Dividends paid | -99.9% | — | — | — | — |
| Borrowings raised / (repaid) | +49.1% | -6.9% | +77.8% | -45.9% | — |
| Net cash from financing activities | +112.8% | -59.6% | +351.1% | -56.3% | — |
| Net change in cash | +30.4% | — | — | -141.7% | — |
| Key figures | |||||
| Free cash flow (operating cash flow − capex) | — | — | — | — | — |
Change against the previous fiscal year; shown when the earlier figure is positive.
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 54
| 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 |
|---|---|---|---|---|---|
| Profit/(Loss) - Starting Line - Cash Flow | 3,199.3 | 2,635.1 | 1,283.2 | 931.6 | 1,225.3 |
| Non-cash Items & Reconciliation Adjustments - Cash Flow | 790.6 | (232.6) | 510.8 | 540.7 | 203.7 |
| Equity Income/(Loss) in Net Earnings - Cash Flow - to Reconcile | (2.6) | — | — | 0.0 | (18.0) |
| Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile | 4.6 | (900.3) | 4.8 | 4.3 | (7.9) |
| Financial Income/(Expense) - Cash Flow - to Reconcile | 566.7 | 453.0 | 389.4 | 374.4 | 229.6 |
| Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile | 270.7 | 220.8 | 190.8 | 169.4 | 149.4 |
| Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile | 270.7 | 220.8 | 190.8 | 168.2 | 146.5 |
| Amortization - Intangible Assets & Deferred Charges - Cash Flow - to Reconcile | — | — | 0.0 | 1.2 | 3.0 |
| Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile | (48.7) | (6.1) | (74.2) | (7.5) | (149.4) |
| Income Taxes - Paid/(Reimbursed) - Cash Flow | 475.4 | 567.1 | 222.7 | 245.9 | 150.5 |
| Interest Paid - Cash | 530.1 | 640.0 | 175.3 | 333.2 | 181.6 |
| Cash Flow from Operating Activities before Changes in Working Capital | 2,984.6 | 1,195.3 | 1,396.0 | 893.3 | 1,096.9 |
| Working Capital - Increase/(Decrease) - Cash Flow | (3,108.6) | (283.7) | 142.6 | (1,189.8) | (407.2) |
| Accounts Receivables - Decrease/(Increase) - Cash Flow | (3,093.9) | (292.0) | (880.8) | (972.8) | (771.3) |
| Inventories - Decrease/(Increase) - Cash Flow | (86.6) | 0.0 | (129.5) | (11.2) | (25.1) |
| Prepaid Expenses - Decrease/(Increase) - Cash Flow | — | — | — | — | (15.0) |
| Other Assets - Decrease/(Increase) - Cash Flow | (112.7) | 266.6 | 604.6 | (272.5) | 429.7 |
| Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow | 184.6 | (258.4) | 548.3 | 66.8 | (25.4) |
| Net Cash Flow from Operating Activities | (124.0) | 911.7 | 1,538.6 | (296.5) | 689.7 |
| Capital Expenditures - Net - Cash Flow | 506.7 | 1,339.6 | 3,286.3 | 1,038.9 | 613.2 |
| Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow | 506.7 | 1,339.6 | 3,286.3 | 1,038.9 | 613.2 |
| Property, Plant & Equipment - Purchased - Cash Flow | 606.2 | 1,359.4 | 3,529.5 | 1,105.7 | 991.0 |
| Property, Plant & Equipment Sold - Cash Flow | 99.5 | 19.8 | 243.3 | 66.8 | 377.8 |
| Capital Expenditures - Total | 606.2 | 1,359.4 | 3,529.5 | 1,105.7 | 991.0 |
| Acquisition & Disposals of Business - Assets - Sold/(Acquired) - Net - Cash Flow | 0.9 | — | — | — | — |
| Business - Sold - Cash Flow | 0.9 | — | — | — | — |
| Investments excluding Loans - Decrease/(Increase) - Cash Flow | (490.0) | (0.5) | 0.6 | 626.7 | (198.6) |
| Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow | (490.0) | (0.5) | 0.6 | 626.7 | (198.6) |
| Investment Securities - Purchased - Unclassified - Cash Flow | 490.0 | 0.5 | — | — | — |
| Net Cash Flow from Investing Activities | (995.8) | (1,340.1) | (3,285.7) | (412.2) | (811.8) |
| Dividends Paid - Cash - Total - Cash Flow | 0.4 | 297.7 | — | — | — |
| Dividends - Common - Cash Paid | 0.4 | 297.7 | — | — | — |
| Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow | 1,458.1 | 978.1 | 1,050.1 | 590.6 | 1,091.1 |
| Debt - Issued/(Reduced) - Short-Term - Total - Cash Flow | 1,208.9 | 1,328.3 | 453.0 | (237.1) | 527.5 |
| Debt - Issued/Reduced - Long-Term - Cash Flow | 249.2 | (350.2) | 597.1 | 827.7 | 563.5 |
| Lease liabilities - Issued/(Reduced) - Cash Flow | (0.5) | 0.1 | 0.1 | (0.4) | (0.3) |
| Debt - Issued - Long-Term - Cash Flow | — | — | 597.1 | 828.2 | 563.8 |
| Lease liabilities - Issued - Cash flow | — | — | 0.1 | — | — |
| Debt - Reduced - Long-Term - Cash Flow | — | — | — | 0.4 | 0.3 |
| Lease liabilities - Reduced - Cash flow represents cash outflow due to the repayment of lease liability/debt of the company. It includes finance leases, capitalized lease, and hire-purchase agreement. Applicable to all industries. If Lease liability issue | — | — | — | 0.4 | 0.3 |
| Other Financing Cash Flow - Increase/(Decrease) | 10.1 | 9.2 | 658.5 | (211.8) | (224.4) |
| Net Cash Flow from Financing Activities | 1,467.9 | 689.6 | 1,708.7 | 378.8 | 866.6 |
| Non-Classified Cash Flows | (4.1) | 2.5 | — | — | 47.2 |
| Net Change in Cash - Total | 343.9 | 263.7 | (38.4) | (330.0) | 791.8 |
| Net Cash from Continuing Operations | 348.1 | 261.1 | (38.4) | (330.0) | 744.5 |
| Net Cash - Beginning Balance | 750.4 | 486.8 | 525.2 | 855.2 | 63.4 |
| Net Cash - Ending Balance | 1,094.3 | 750.4 | 486.8 | 525.2 | 855.2 |
| Income Taxes - Paid/(Reimbursed) - Cash Flow - Supplemental | 475.4 | 567.1 | 222.7 | 245.9 | 150.5 |
| Interest Paid - Cash Flow - Supplemental | 530.1 | 640.0 | 175.3 | 333.2 | 181.6 |
| CF from Optg Activities before Change in WC & Int Payments | 3,514.6 | 1,835.4 | 1,571.3 | 1,226.4 | 1,278.5 |
| Depreciation, Depletion & Amortization - Cash Flow | 270.7 | 220.8 | 190.8 | 169.4 | 149.4 |
| Free Cash Flow to Equity | 827.4 | 550.1 | (697.5) | (744.9) | 1,167.5 |
| Free Cash Flow Net of Dividends | (730.5) | (745.5) | (1,990.9) | (1,402.3) | (301.3) |
| Free Cash Flow | (730.2) | (447.8) | (1,990.9) | (1,402.3) | (301.3) |
Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 5 periods; the table above goes back further.