Last close · 16 Oct 2026
Rs 233.00 -1.35%
Financials
Attock Cement Pakistan Limited (ACPL) financials
20 years of annual results (FY2007 – FY2026), 80 quarters.
Attock Cement Pakistan Limited (ACPL) reported revenue of Rs 44.3 bn for FY2026 (Jul 2025 – Jun 2026), up 33.1% from FY2025.
Profit attributable to shareholders was Rs 3.4 bn (EPS Rs 24.86), up 97.3%, a net margin of 7.7%.
It declared a dividend of Rs 0.50 per share for FY2026 and has paid a dividend in each of the last 20 years.
Net debt stood at Rs 7.3 bn.
Return on equity was 14.5%.
Over the last five years revenue grew at a compound 9.2% a year.
At Rs 233.00 (close on 16 Oct 2026) the shares trade at 9.4× earnings (FY2026) and 1.30× book value, with a dividend yield of 0.2%.
Fundamentals
ACPL at a glance
Revenue · FY2026
Rs 44.3 bn
▲ 33.1% year on year
Profit attributable to shareholders · FY2026
Rs 3.4 bn
▲ 97.3% year on year
EPS – basic (Rs) · FY2026
Rs 24.86
▲ 97.3% year on year
Dividend per share (Rs) · FY2026
Rs 0.50
▼ 93.8% year on year
Net margin · FY2026
7.7%
+2.5 pts year on year
Debt to equity · FY2026
43.2%
-18.0 pts year on year
Financial statements
Income statement
Revenue, costs, profit and earnings per share.
- Revenue · FY2026
- Rs 44.3 bn
- Profit attributable · FY2026
- Rs 3.4 bn
Balance sheet
Assets, liabilities, debt and shareholders' equity.
- Total assets · FY2026
- Rs 50.3 bn
- Equity · FY2026
- Rs 24.7 bn
Financial highlights
ACPL financial results
| 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 | FY2021 Jul 2020 – Jun 2021 | FY2020 Jul 2019 – Jun 2020 | FY2019 * Jul 2018 – Jun 2019 | FY2018 * Jul 2017 – Jun 2018 | FY2017 Jul 2016 – Jun 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 44.3 | 33.3 | 28.5 | 25.5 | 20.5 | 28.6 | 23.9 | 20.8 | 16.6 | 14.7 |
| Gross profit | 12.1 | 8.0 | 5.3 | 5.7 | 3.7 | 6.4 | 5.8 | 4.8 | 4.9 | 5.9 |
| Operating profit | 5.5 | 3.2 | 1.8 | 2.9 | 1.6 | 3.4 | 3.4 | 2.7 | 3.3 | 4.2 |
| Profit after tax | 3.4 | 1.7 | 3.6 | 1.5 | 0.8 | 2.4 | 2.6 | 2.1 | 4.4 | 3.0 |
| Profit attributable to shareholders | 3.4 | 1.7 | 3.6 | 1.5 | 1.1 | 2.0 | 1.9 | 2.1 | 4.4 | 3.0 |
| EPS – basic (Rs) Rs | 24.86 | 12.60 | 25.95 | 11.03 | 8.15 | 14.83 | 13.67 | 15.09 | 32.02 | 22.08 |
| Dividend per share (Rs) Rs | 0.50 | 8.00 | 6.50 | 6.00 | 3.50 | 4.00 | 3.50 | 4.00 | 6.67 | 11.25 |
| Total assets | 50.3 | 50.4 | 53.2 | 43.7 | 47.2 | 38.4 | 32.1 | 30.1 | 27.6 | 21.3 |
| Total equity | 24.7 | 22.5 | 21.5 | 19.0 | 24.9 | 22.5 | 21.0 | 18.7 | 16.0 | 12.6 |
| Total debt | 10.7 | 13.8 | 15.3 | 10.2 | 11.9 | 6.8 | 5.2 | 6.9 | 6.1 | 3.6 |
| Net cash from operating activities | 6.2 | (0.3) | (1.8) | (3.8) | 0.0 | 4.8 | 3.4 | 1.5 | 2.1 | 2.6 |
| Capital expenditure | (0.2) | (1.3) | (3.7) | — | (8.3) | (3.2) | (0.3) | (2.0) | (4.0) | (9.0) |
| Free cash flow (operating cash flow − capex) | 6.0 | (1.6) | (5.5) | — | (8.2) | 1.6 | 3.1 | (0.6) | (1.9) | (6.4) |
| Rs bn | TTM to Jun 2026 | Q4 FY2026 Apr – Jun 2026 | Q3 FY2026 Jan – Mar 2026 | Q2 FY2026 Oct – Dec 2025 | Q1 FY2026 Jul – Sep 2025 | Q4 FY2025 Apr – Jun 2025 | Q3 FY2025 Jan – Mar 2025 | Q2 FY2025 Oct – Dec 2024 | Q1 FY2025 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 44.3 | 11.2 | 11.0 | 11.6 | 10.5 | 9.7 | 8.3 | 8.9 | 6.4 |
| Gross profit | 12.1 | 2.9 | 3.0 | 3.2 | 3.0 | 2.9 | 2.1 | 1.9 | 1.1 |
| Operating profit | 6.3 | 1.4 | 1.6 | 1.7 | 1.6 | 1.7 | 1.4 | 1.3 | 0.2 |
| Profit after tax | 3.4 | 1.0 | 0.9 | 0.8 | 0.8 | 0.4 | 0.7 | 0.6 | 0.1 |
| Profit attributable to shareholders | 3.4 | 1.0 | 0.9 | 0.8 | 0.8 | 0.4 | 0.7 | 0.6 | 0.1 |
| EPS – basic (Rs) Rs | 24.86 | 6.96 | 6.21 | 5.62 | 6.07 | 3.07 | 4.85 | 4.23 | 0.45 |
| Dividend per share (Rs) Rs | 0.50 | 0.00 | 0.00 | 0.50 | 0.00 | 8.00 | 0.00 | 0.00 | 0.00 |
| Total assets | 50.3 | 50.3 | 49.9 | 50.4 | 47.6 | 50.4 | 47.7 | 78.4 | 48.6 |
| Total equity | 24.7 | 24.7 | 23.9 | 23.0 | 22.2 | 22.5 | 22.3 | 21.6 | 21.6 |
| Total debt | 10.7 | 10.7 | 10.8 | 12.5 | 12.2 | 13.8 | 11.9 | 42.6 | 11.2 |
| Net cash from operating activities | 6.1 | (3.0) | 3.6 | 3.8 | 1.7 | (2.9) | 1.2 | (3.5) | 4.9 |
| Capital expenditure | (0.2) | (0.0) | (0.1) | (0.1) | (0.0) | — | (0.7) | (0.7) | (0.5) |
| Free cash flow (operating cash flow − capex) | 5.9 | (3.1) | 3.6 | 3.7 | 1.7 | — | 0.5 | (4.3) | 4.4 |
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets. Free cash flow and book value per share are calculated by Smart Money; TTM = the latest four quarters. Updated 16 Oct 2026.