GEMPACRA financials The Pakistan Credit Rating Agency Ltd
The Pakistan Credit Rating Agency Ltd (GEMPACRA) has 3 financial years on file, from the year to 30 Jun 2024. The latest, the year to 30 Jun 2026 earned Rs 1.72 a share on sales of Rs 523.2 m. 5 quarters are listed below the years.
Results by financial year
Company accounts as filed. Earnings per share are on today’s share count where a split or bonus issue came later. Years to 30 June. 3 of the last 5 years and 5 of the last 8 quarters.
Earnings per share by financial year
| Year | Earnings per share (Rs) | Sales | Gross margin | Net profit as a share of sales | Change in earnings per share on the year before |
|---|---|---|---|---|---|
| Year to 30 Jun 2026 | 1.72 | Rs 523.2 m | 38.4% | 24.5% | +0.6% |
| Year to 30 Jun 2025 | 1.71 | Rs 466.8 m | 33.7% | 27.4% | +11.0% |
| Year to 30 Jun 2024 | 1.54 | Rs 439.2 m | 35.0% | 26.2% | — |
Results by quarter
5 of the last 8 quarters. The fourth quarter is filed only inside the annual accounts.
| Quarter | Earnings per share (Rs) | Sales | Profit after tax | Net profit as a share of sales | Change on the same quarter a year before |
|---|---|---|---|---|---|
| Quarter to 30 Sep 2026 | 0.41 | Rs 131.0 m | Rs 30.6 m | 23.4% | +13.9% |
| Quarter to 31 Mar 2026 | 0.29 | Rs 122.2 m | Rs 21.6 m | 17.7% | -12.1% |
| Quarter to 31 Dec 2025 | 0.61 | Rs 143.3 m | Rs 45.3 m | 31.6% | — |
| Quarter to 30 Sep 2025 | 0.36 | Rs 114.4 m | Rs 26.6 m | 23.2% | — |
| Quarter to 31 Mar 2025 | 0.33 | Rs 108.0 m | Rs 24.6 m | 22.8% | — |
Annual report figures: income and balance sheet
From each annual report. A blank is a line this page does not show for that year.
| Year | Revenue | Gross profit | Profit after tax | Total assets | Equity | Liabilities | Return on equity | Current ratio | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Year to 30 Jun 2026 | — | — | — | Rs 449.9 m | Rs 293.8 m | — | — | 2.38 | consolidated |
| Year to 30 Jun 2025 | — | — | — | Rs 360.4 m | Rs 160.6 m | — | — | 1.42 | consolidated |
Source: annual report, page 101.
Ratios from the latest annual report
- Book value a share
- Rs 3.94
- Price to book value
- 8.68 times
- Current ratio
- 2.38
- Equity as a share of assets
- 65.3%
As of 30 Jun 2026.
Cash flow
Where the cash came from and went
Group accounts
| Depreciation and amortisation | Rs 7.2 m |
| Operating cash flow | Rs 90.4 m |
| Capital spending | Rs -5.3 m |
| Free cashworked out: operating cash flow less capital spending | Rs 85.2 m |
| Change in cash | Rs -8.2 m |
| Cash at the start of the year | Rs 128.3 m |
| Cash at the end of the year | Rs 120.1 m |
Group accounts, year to 30 Jun 2026 · filed annual report, page 105
The company’s own accounts
| Depreciation and amortisation | Rs 7.2 m |
| Operating cash flow | Rs 94.5 m |
| Capital spending | Rs -5.3 m |
| Free cashworked out: operating cash flow less capital spending | Rs 89.2 m |
| Change in cash | Rs 2.2 m |
| Cash at the start of the year | Rs 117.5 m |
| Cash at the end of the year | Rs 119.8 m |
Company accounts, year to 30 Jun 2026 · filed annual report, page 54
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