GCWL Ghani Chemworld Limited

Ghani Chemworld Limited (GCWL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Ghani Chemworld Limited had total assets of Rs 7.2 bn, up 53.8% on FY2025. Current assets of Rs 1.7 bn covered current liabilities of Rs 2.7 bn 0.61 times. Total debt was Rs 1.4 bn, net debt Rs 1.3 bn. Shareholders' equity was Rs 3.4 bn, 47.8% of total assets.

GCWL balance sheet (annual) (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025
Assets
Cash & short-term investments	129.7	0.7
Trade receivables	134.3	—
Inventories	820.3	513.8
Other current assets	0.9	25.3
Total current assets	1,660.1	805.5
Property, plant & equipment	4,118.3	2,754.2
Long-term investments	—	1,123.8
Total non-current assets	—	3,878.0
Total assets	7,203.7	4,683.5
Liabilities
Trade payables	1,841.8	341.3
Short-term borrowings & current portion of debt	845.7	50.0
Total current liabilities	2,716.3	412.9
Long-term debt	550.0	750.0
Total non-current liabilities	—	750.0
Total liabilities	—	1,162.9
Equity
Share capital	2,501.4	2,501.4
Reserves & retained earnings	943.7	1,019.1
Equity attributable to shareholders	3,445.2	3,520.6
Non-controlling interest	—	0.0
Total equity	—	3,520.6
Total liabilities & equity	—	4,683.5
Key figures
Total debt	1,395.7	800.0
Net debt / (net cash)	1,266.0	799.3
Shares outstanding mn	—	250.1
Common equity	—	3,520.6
Book value per share (Rs) Rs	—	14.08

GCWL balance sheet — year-on-year change (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025
Assets
Cash & short-term investments	+18,820.8%	—
Trade receivables	—	—
Inventories	+59.7%	—
Other current assets	-96.2%	—
Total current assets	+106.1%	—
Property, plant & equipment	+49.5%	—
Long-term investments	—	—
Total non-current assets	—	—
Total assets	+53.8%	—
Liabilities
Trade payables	+439.6%	—
Short-term borrowings & current portion of debt	+1,591.5%	—
Total current liabilities	+557.8%	—
Long-term debt	-26.7%	—
Total non-current liabilities	—	—
Total liabilities	—	—
Equity
Share capital	0.0%	—
Reserves & retained earnings	-7.4%	—
Equity attributable to shareholders	-2.1%	—
Non-controlling interest	—	—
Total equity	—	—
Total liabilities & equity	—	—
Key figures
Total debt	+74.5%	—
Net debt / (net cash)	+58.4%	—
Shares outstanding	—	—
Common equity	—	—
Book value per share (Rs)	—	—

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

GCWL balance sheet — common size (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025
Assets
Cash & short-term investments	1.8%	0.0%
Trade receivables	1.9%	—
Inventories	11.4%	11.0%
Other current assets	0.0%	0.5%
Total current assets	23.0%	17.2%
Property, plant & equipment	57.2%	58.8%
Long-term investments	—	24.0%
Total non-current assets	—	82.8%
Total assets	100.0%	100.0%
Liabilities
Trade payables	25.6%	7.3%
Short-term borrowings & current portion of debt	11.7%	1.1%
Total current liabilities	37.7%	8.8%
Long-term debt	7.6%	16.0%
Total non-current liabilities	—	16.0%
Total liabilities	—	24.8%
Equity
Share capital	34.7%	53.4%
Reserves & retained earnings	13.1%	21.8%
Equity attributable to shareholders	47.8%	75.2%
Non-controlling interest	—	0.0%
Total equity	—	75.2%
Total liabilities & equity	—	100.0%
Key figures
Total debt	19.4%	17.1%
Net debt / (net cash)	17.6%	17.1%
Common equity	—	75.2%

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. Updated 16 Oct 2026.

All reported line items 89

GCWL balance sheet — all reported line items (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025
Cash & Short Term Investments	129.7	0.7
Loans & Receivables - Net - Short-Term	649.0	265.7
Loans & Receivables - Total	649.0	265.7
Trade Accounts & Trade Notes Receivable - Net	134.3	—
Loans - Short-Term	430.8	255.5
Income Tax - Receivables - Short-Term	83.9	10.2
Inventories - Total	820.3	513.8
Inventories - Raw Materials	105.9	1.6
Inventories - Finished Goods	714.4	512.1
Prepaid Expenses - Short-Term	10.8	0.0
Investments - Total	—	1,123.8
Other Current Assets - Total	0.9	25.3
Property, Plant & Equipment - Net - Total	4,118.3	2,754.2
Other Current Assets	0.9	25.3
Other Assets - Total	0.9	25.3
Total Current Assets	1,660.1	805.5
Investments - Long-Term	—	1,123.8
Investments - Available for Sale/Held to Maturity - Long-Term	—	1,123.8
Total Assets	7,203.7	4,683.5
Debt - Total	1,395.7	800.0
Short-Term Debt & Current Portion of Long-Term Debt	845.7	50.0
Current Portion of Long-Term Debt including Capitalized Leases	200.0	50.0
Short-Term Debt & Notes Payable	645.7	—
Debt - Long-Term - Total	550.0	750.0
Current Portion of Long-Term Debt excluding Capitalized Leases	200.0	50.0
Long-Term Debt excluding Capitalized Leases	550.0	750.0
Debt - Non-Convertible - Long-Term	550.0	750.0
Payables & Accrued Expenses	1,870.5	362.9
Trade Account Payables - Total	1,841.8	341.3
Accrued Expenses	28.8	21.6
Total Liabilities	—	1,162.9
Shareholders' Equity - Attributable to Parent Shareholders - Total	3,445.2	3,520.6
Total Non-Current Assets	—	3,878.0
Common Equity Attributable to Parent Shareholders	3,445.2	3,520.6
Common Equity - Contributed	2,501.4	2,501.4
Common Stock - Issued & Paid	2,501.4	2,501.4
Equity - Non-Contributed - Reserves & Retained Earnings	943.7	1,019.1
Retained Earnings - Total	943.7	1,019.1
Trade Accounts Payable & Accruals - Short-Term	1,870.5	362.9
Trade Accounts & Trade Notes Payable - Short-Term	1,841.8	341.3
Accrued Expenses - Short-Term	28.8	21.6
Other Current Liabilities - Total	0.0	—
Common Equity - Total	3,445.2	3,520.6
Total Shareholders' Equity - including Minority Interest & Hybrid Debt	—	3,520.6
Total Liabilities & Equity	—	4,683.5
Other Current Liabilities	0.0	—
Total Current Liabilities	2,716.3	412.9
Total Non-Current Liabilities	—	750.0
Common Shares - Issued - Total mn	—	250.1
Common Shares - Outstanding - Total mn	—	250.1
Common Shares - Treasury - Total mn	—	0.0
Common Shares - Authorized - Issue Specific mn	—	270.0
Common Shares - Issued - Issue Specific mn	—	250.1
Common Shares - Outstanding - Issue Specific mn	—	250.1
Common Shares - Treasury - Issue Specific mn	—	0.0
Asset Allocation Factor - Issue Specific	—	1.00×
Debt including Finance and Operating Lease Liabilities - Supplemental	1,395.7	800.0
Net Debt	1,266.0	799.3
Islamic Debt - Long-Term & Short-Term	750.0	800.0
Asset Accruals	5,778.4	4,683.5
Cash & Short Term Investments - Total	129.7	0.7
Debt - including Preferred Equity & Minority Interest - Total	1,395.7	800.0
Investments - Permanent	—	1,123.8
Net Book Capital	—	4,319.9
Net Operating Assets	—	4,319.9
Shareholders Equity - Common	—	3,520.6
Tangible Total Equity	—	3,520.6
Tangible Book Value	—	3,520.6
Total Book Capital	—	4,320.6
Total Capital	—	4,320.6
Total Long Term Capital	—	4,270.6
Book Value excluding Other Equity	—	3,520.6
Cash & Short Term Investments - Net of Debt	(1,266.0)	(799.3)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments	200.0	50.0
Total Fixed Assets - Net	4,118.3	3,878.0
Working Capital	(1,056.2)	392.5
Interest Bearing Liabilities - Total	1,395.7	800.0
Working Capital - Non-Cash	(1,185.9)	391.8
Working Capital excluding Other Current Assets & Liabilities	(1,057.1)	367.2
Net Debt Including Preferred Equity & Minority Interest	1,266.0	799.3
Other Short-Term & Long-Term Assets - Total	0.9	25.3
Other Short-Term & Long-Term Liabilities - Total	0.0	—
Total Current Assets excluding Total Inventories	839.8	291.7
Tangible Book Value excluding Other Equity	—	3,520.6
Total Debt Excluding Islamic	645.7	0.0
Trade Accounts & Trade Notes Receivable - Net - Total	134.3	—
Current Liabilities excluding Current Debt - Total	1,870.5	362.9
Current Assets excluding Cash & Short Term Investments - Total	1,530.4	804.8
Cash, Short Term Investments & Accounts Receivable - Total	264.1	—

Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 2 periods; the table above goes back further.