Ghani Global Holdings LimitedPSX: GGL

Financial results for the year ended june 30, 2025 - Ghani Global Holdings Limited

Oct 6, 2025 at 6:58 AM UTC · Issued by Ghani Global Holdings Limited

Ghani Global Group

GHANI GLOBAL HOLDINGS LIMITED

GGL/Corp/ PSX/ FR

'I'be Geaezal Mazsager

Pakistan Stock Exchange Limited,

Stock Exchange Building,

Stock Exchange Road - Karachi.

October 06, 2025

FINANCIAL. RESULTS FOR HE OR ENDED 3U7g 3O, 2025

Dear Sir

We have to inform you that Board of Directors of our Company (Ghani Global Holdings Limited) in their meeting held on Saturday, October 04, 2025 and concluded on October OD, 2025 at registered office IO-N, Model Town, Imhore, recommended the following:

Caeh Dividend NIL
Bonus Shares NIL
Right shares NIL
Any other En0tlement/ Corporate Action NIL

c) Any other price-sensitive information NIL

The required standalone and consolidated Statement of Financial Position, Statement of Profit and Loss, Statement of Changes in Equity, and statement of Cash Flows are attached as:

Annexure - A (Standalone}

- Annexure - B (Consolidated)

The Annual General Meeting of the Company will be held on Tuesday, October 28, 2025, at 12:50 p.m. at registered office of the Company.

The Share Transfer Books of the Company will be closed from October 21, 2026 to October 28, 2025 (both days inclusive). Transfers received at the office of the share registrar M/ s Digital Custodian Company Limited, 4-F, Perdesi house, Old Queen's Road, Karachi at the close of business on October 20, 2025 will be treated in time for the purpose of attendance in the AGM.

The Annual Report of the Company will be transmitted through PUCARS at least 21 days before holding of Annual General Meeting.

For and o ehalf of

G BALMOLDMG8LDRTRD

Company Secretary

CC: The Executive Director/HOD, Offsite-11 Department, SECP, Islamabad.

10-N, Model Town M. Lahore - 54000, Pakistan. UAN: 111-Ghani1. Ph: +92-42-35161424-5, Fax: +92-42-35160393

E-mail: info.hoIdings@ghanigIobaLcom. Web: https://www.ghaniglobal.com

GHANI QLOBAL HOLDINGS LIMITED

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AB AT JUNE 30. 2025

2025 2024

Restated

ASSETS

Non-current assets

Rupees In thousand

Property, plant and equipment

15,218,924

13,056,726

Right of use assets

531,758

547,649

Intangible assets Long term deposits

350,346

10Z,1B2

35O,3d6

80.765

Current assets

16,203,210

14,035,486

Stores, spares and loose tools

773,042

509,209

Stock-in-trade

1,402,559

1,343,613

Trade debts

2,919,907

2,686,329

Loans and advances

494,732

287,557

Deposits, prepayments and other receivables

844,229

693,654

Tax refunds due from the Government

329,478

305,154

Prepaid tax levies

5,581

8,905

Advance income tax

1,065,393

652,113

Short term investments

100,000

175,000

Cash and bank balances

841,595

601,123

8,676,518

7,352,657

Total assets

24,879,726

21,388,143

Equity and liabilltles

Share capital and reserves Authorised capital

420,000,000 (2024: 420,000,000)

ordinary shares of Rs.10 each

4.200,000

4,200,000

Issued, subscribed and paid up share capital

3,M1,197

3,541,197

Loans from directors

40,000

1,980

Merger reserve

1,342,746

Revaluation surplus on freehold and leasehold land

1,202,367

Unappropriated profit

3,699,379

1.966,535

Equity attributable to the equity

holders of the Holding Company

7,280,576

8,054,825

Non-controlling interest

Total equlty

15,123,129

12,944,843

Non•current IiabIIitIes

Long term finances

1,946,694

Redeemable capital - Sukuk

800,000

Long term security deposits

70,536

Lease liabilities

5,906

5,858

Deferred liabilities

1,052,921

876,593

Long term advances

7,624

8,123

3,615,939

3,707,804

Current IIabIIitles

Trade and other payables

8B9,531

464,039

Contract liabilities - advances from customers

101,639

678,380

UnNaimed dividend

1,333

1,335

Unpaid dividend

2,415

Accrued profit

Short term borrowings

Current portion of non-current liabilities

216,S81

3, fifi7 eafl

789,635

376,370

2,31O.481

578,433

Provision for tax levies

3,179

221,722

Taxation

46B,712

104,936

4,735,696

Total liabilities

Conflngencies and commitments

B,756,597

8,443,500

Total equity and liabilities

24,879,726 21,388,143

GHANI GLOBAL HOLDINGS LIMITED CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED JUNE 30. 2025

2025 2024

Restated

Rupees in thousand

Sales	12,131,472	9,355,318
Less: sales / service tax and trade discounts	(1,794,576)	(1,436,275)
Sales - net	10,336,896	7,919,043
Cost of sales	(6,168,186)	(5,743,271)
Gross profit	4,168,710	2,175,772
Distribution cost	(224,325)	(168,017)
Administrative expenses	(405,998)	(355,485)
Other expenses	(263,025)	(121,249)
Other income	2,235,440	501,303
	1,342,092	(143,448)
Profit from operations	5,510,802	2,032,324
Finance cost	(599,471)	(557,813)
Profit before taxation and minimum tax levies	4,911,331	1,474,511
Minimum tax levies	(40,609)	(40,601)
Profit before taxation	4,870,72Z	1,433,910
Taxation	(664,380)	(498,790)
Profit after taxation	4,206,342	935,120
Attributable to: - Equity holders of the Holding Company	3,177,564	525,473
- Non-controlling interest	1,028,778	409,647
	4,206,342	935,120

----- Rupees -------

Combined earnings per share

8.97

1.48

GHANI GLOBAL HOLDINGS LIMITED

CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED JUNE 30. 2025

2025 2024

Rupees in thousand

Profit after taxation

4,206,342

935,120

Other comprehensive income

Surplus arisen upon revaluation of:

- freehold land

123,040

- leasehold land

114,769

237,809

Total comprehensive income

1,172,929

Attributable to:

- Equity holders of the Holding Company

3,177,564

658,551

- Non-controlling interest

1,028,778

514,378

4,206,342

1,172,929

GHANI GLOBAL HOLDINGS LIMITED

CON0OLATED STATEMENT OF CHARGES fN EQUITY

FOR THE YEAR ENDED JUNE 30, 2025

---Attributable to the equity hoTdero of the Holding Company ---

Revaluation surplus on freehold and leasehold hand

TaaI

Total controlling

interest

Revenue

unappr-opfiated protit

Merger

reserve

Loens from directors

Sfiare capital

Balance as at June 30, 2023

Transactions with owners:

-------Rupees Tn thousand -- - ------

3,541,597 1.069,289 1,901 1,542,746 fi,44fi,062 7,398,195 4,375,4g0 11, '71,635

Changes Tn directors' loans - net

Income attributable to

non-controlling merest

Income attributable to equity

0 (1O4,731)

zs 0

o T8

holders of the Holding Company

Balance as at June 30, 2024 Transactions with owners:

Elimination of dlrectw' Baan upon

disposal of investment held in KLTL

Cash dividend paid for the penod of six

months ended December 31, 20M

at tfie rate of Re. 0.60 per shere

Adjustments incorporated as per the

0 525,473 763,282 409,647 1,172,929

a,s+‹.‹sz ‹,2oz,aez 1,sao 1,zcz,7‹e ‹,ess,sss s,oss,szs 4,sss,g1e 1z,sw,s¥z

0 (1,980)

0 (t32,169) (132,169)

Scheme as detglled in note d.2

0 (35,MW)

0 (1,342,746) (6g7,078) (2,S44,91J) S58,62S (2,406,2B2)

Transfer

0 *07,280 0 o

Treasury shares acquired by GGGL

Elimipañon of investment in ociv held by GCWL

Share of NCI upon acgolsltion of GCWL

Elimination of Investment In GCWL held

0 (1,035.MS) (fi,035,818)

0 (1,035,515)

by OCIL

(500)

Balance transferred from meek-up bearing loans of directors

0 40,000

fncome attributable to equity ñoldem of the Holding Company

Balance as at June 30, 2025

3,541,197

0 40,0OO

0 3,177.564 3,177.5'64 1,028,778 4,206,342

a •,eae,3rs 7,zeo,sze z,a4z,rss 1r,J2a,1es

GHANT GLOBAL HOLDTNG9 LIMITED

CONSOLIDATED STATEMENT OF CASFf FLOWS FOR THE YEAR ENDED JUNE 30, 2028

2020

2024

CASH FLOWS FRS OPERATING ACTIWTIES

Ruaw in

towaw

Profit br the year - before taxation

4,911,331

1,474,511

adjustments for non-cash charges and other Items:

Finance cost

557,813

Depreciation

374,762

Amortisation of right-of-use assets

1£,89t

14,332

Gain on disposal of operating fixed assets

(J'$,n06)

(59,120)

Exchange fluctuation gain - net

Gas Infrastructure Development Cesa - amortised

266

6B0

Credit balanced written-back

(8)

Debit balances written-off

Allowance for expected credit loss - net

T,m80

s»,so7

12479

Amortisation of debarred incoma

(s,tbe)

(2507)

Goodwill oñginated

(1T3)

Bargain purchase gain

(1,927,446)

Gain on sale of Subsidiary Company

(z,s@)

Profit below working capital changes

Effect on caeh flows due to working capital changes

(Increase) / decrease in current asseta:

Stores, spares and loose tools stock-in-trade

Trade debts

Loans and advances

Deposits. prepayments 8nd other receivables

short torm investments

Tax refunds due from the Government

{ncrease in IlablThlee:

Long term advances

Trade and other payebles and contract liabilities

3 863,474

2,37Z,I97

(71,842)

(333,181)

(1,224,183)

499.288 (230.70fi) 736.000

(41,029)

8123

560,408

Cash generated from operations Income tax and levies paid - net

Net cash generated from opezatlng actlvTtlea

CASH FLOWS FROM INVESTING AC° ITIES

Fixed capital expenditure

Proceeds from sale of operating fixed aaaete

Long tern deposits

fget cash uaed In inventing activities

CASH FLOWg FROM FINANCING ACTIVITIES

Loans from directors - net Long term finances Redeemable capital - Sukuk:

issued
redeemed

Lease finances

Long term security deposits - net

lnterlm dividend paid

Dividends - net

Short term borrowings

Finance cost paid

Net cash generated from financlng activities

Set Increase / (aecreese} Tn cash and cash equivalents

Cash and cash equlvalente at beginning of the year

Cash and cash equivalents at end of the year

{173,833)

{68,846)

294,666)

|207,J75)

49,426

75,000

{24,324)

(1OS,S01)

3,212,9$g 2,275,672

{78O,508) (298,143) 2,432,44B 1,876,529

{2,603,800)

91,870

(21,4fi7)

(3,2B7,816)

179.502

(1,111)

(2,633,147} (3,109,425)

38,020

(73,72g)

(486)

9,230

548,587

800,000

(162500)

21,045

2,413

1,4s7,182

554,912

(76g,Z60)

(703,312)

441,171

1.058,880

340.472

(74,016)

601,123

676,139

941,696

601,123

GHANI GLOBAL HOLDINGS LIMITED

UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2025

2025 2024

Rupees in thousand

Intangible assets

Long term investments

Current assets Stock-in-trade

Trade debts

Advances and other receivables

Trade deposits and prepayments Sales tax refundable

Prepaid tax levies Advance income tax Cash and bank balances

Total Assets

EQUITY AND LIABILITIES

420,000,000 (2024: 420,000,000) ordinary shares of Rs.10 each	4,200,000	4,200,000
Issued, subscribed and paid-up share capital	3,541,197	3,541,197
Revenue reserve - unappropriated profit	419,343	270,153
Shareholders' Equity	3,960,540	3,811,350
LIABILITIES Current liabilities
Trade and other payables	24,271	110,339
Contract liabilities	3,540	4,555
Unclaimed dividend	842	844
Provision for tax levies	1,368	9,505
Taxation	30,737	1.515
Total liabilities	60,758	126,758
Contingencies and commitments
Total Equity and Liabilities	4,021,298	3,938,108

Share capital and reserves Authorised capital

70 70

3,580,641 3,581,141

3,580,711 3,581,211

60,551	97,068
111,427	100,794
202,460	113,529
1,344	1,544
2,976	4,680
3,504	6,369
38,048	9,798
20,277	21,095

440,587 356,897

4.'.0..2..1..'2.98 3'9. 38.. 10.8...

GHANI GLOBAL HOLDINGS LIMITED

UNCONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED JUNE 30, 2025

2025 2024

Rupees in thousand

Gross sales	114,784	203,951
Less: 9ales tax	(19,132)	(33,149)
Net sales	95,652	170,802
Direct cost	(94,435)	(157,445)
Gross profit	1,217	13,357
Administrative expenses	(6,936)	(8,304)
Other expenses	(1,509)	(1,554)
Other income	201,265	41,331
	192,820	31,473
Profit from operations	194,037	44,830
Finance cost	(12,001)	(10,231)
Profit before taxation and minimum tax levies	182,036	34,599
Minimum fax levies	(1,368)	(9,505)
Profit before taxation	180,668	25,094
Taxation	(31,478)	(768)
Profit after taxation	149,190	24,326
Other comprehensive income	0	0
Total comprehensive income	149,190	24,326

Earnings per share

----- Rupee ----

0.421 0.069

GHANI GLOBAL HOLDINGS LIMITED

UNCONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED JUNE 30. 2025

Revenue

capital

reserve -Unappropriated

Total

profit

---------- Rupees in thousand ----------

Balance as at June 30, 2023

3,541,197

245,827

3,787,024

Total comprehensive income for the

year ended June 30, 2024

24,326

Balance as at June 30, 2024

3,541,197

270,153

3,811,350

Total comprehensive income for the

year ended June 30, 2025

149,190

Balance as at June 30, 2025

3,541,197

419 343

3;960,540

GHANI GLOBAL HOLDINGS LIMITED UNCONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2025

CASH FLOWS FROM OPERATING ACTIVITIES

2025 202'1

Rupees in thousand

Profit for the year - before taxation and minimum tax levies

182,036

IU, YOU

Adjustment for :

Dividend income from a Subsidiary Company

(167,944)

Profit before working capltal changes

14,092

tt1,fiiJ j

Effect on cash flows due to working capital changes

(Increase) / decrease in current asaets:

Stock-in-trade

36,517

( Ii›,!›ts I

Trade debts

(10,633)

(!Ji›,6‹i I)

Advances and other receivables

(88,931)

( lt,!/tt›

Trade deposits and prepayments

200

(!›i•I)

Sales tax refundable

1,704

(?J.)

Increase I (decrease) in current liabilities:

Trade and other payables and contract liabilities

7 83

IfJfi,4iJ:J

(148,226)

(?1, /')

Cash ‹used In' ) / generated from operations

(134,134)

"I 0t'/

Income tax and levies paid

(35,126)

(iJ,"/fjtj)

Net cash (used in) / generated from operating activities

(169,260)

J,2??

CASH FLOWS FROM INVESTING AGTIVITIES

Proceeds from sale of long term investments

500

()

Dividend received from a Subsidiary Company

167,944

Cash generated from investing actlvlties

168,444

CASH FLOWS FROM FINANCING ACTIVITIES

Dividend paid

(2)

Net (decrease) / increase In cash and cash equivalents

(818)

"J,23J

Cash and cash equivalents at beginning of the year

21,095

1/,85G

Cash and cash equlvalente at end of the year

20,277 " 21,095