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Cement

ACPL Attock Cement Pakistan Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 233.00 -1.35%

Annual · FY2007 – FY2026

Attock Cement Pakistan Limited (ACPL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Attock Cement Pakistan Limited had total assets of Rs 50.3 bn, down 0.2% on FY2025. Current assets of Rs 14.5 bn covered current liabilities of Rs 15.5 bn 0.93 times. Total debt was Rs 10.7 bn, net debt Rs 7.3 bn. Shareholders' equity was Rs 24.7 bn (Rs 179.74 per share), 49.1% of total assets.

ACPL balance sheet (annual) (Rs bn)
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
Assets
Cash & short-term investments 3.4 1.4 1.0 2.8 1.6
Trade receivables 1.3 0.8 1.7 1.4 1.0
Inventories 6.9 7.7 6.6 3.8 9.2
Other current assets 0.9 0.5 0.2 — 0.0
Total current assets 14.5 12.8 15.4 12.4 14.7
Property, plant & equipment 35.7 37.3 37.4 31.1 32.3
Other non-current assets 0.1 0.1 0.3 0.1 0.1
Total non-current assets 35.8 37.6 37.8 31.3 32.6
Total assets 50.3 50.4 53.2 43.7 47.2
Liabilities
Trade payables 2.7 2.7 1.2 0.6 0.6
Short-term borrowings & current portion of debt 6.9 9.0 9.6 3.7 4.7
Total current liabilities 15.5 17.2 20.2 14.2 11.9
Long-term debt 3.8 4.8 5.8 6.5 7.3
Other non-current liabilities 0.6 0.8 0.9 1.3 1.3
Total non-current liabilities 10.1 10.7 11.4 10.5 10.4
Total liabilities 25.6 27.9 31.7 24.7 22.3
Equity
Share capital 1.4 1.4 1.4 1.4 1.4
Reserves & retained earnings 23.3 21.1 20.1 17.6 19.9
Equity attributable to shareholders 24.7 22.5 21.5 19.0 21.2
Non-controlling interest 0.0 0.0 0.0 0.0 3.7
Total equity 24.7 22.5 21.5 19.0 24.9
Total liabilities & equity 50.3 50.4 53.2 43.7 47.2
Key figures
Total debt 10.7 13.8 15.3 10.2 11.9
Net debt / (net cash) 7.3 12.4 14.4 7.4 10.3
Shares outstanding mn 137.4 137.4 137.4 137.4 137.4
Common equity 24.7 22.5 21.5 19.0 21.2
Book value per share (Rs) Rs 179.74 163.73 156.57 138.03 154.52
ACPL balance sheet — year-on-year change (Rs 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
Assets
Cash & short-term investments +144.6% +45.4% -66.1% +77.3% -66.0%
Trade receivables +57.8% -51.2% +20.0% +34.9% -39.8%
Inventories -10.3% +17.2% +72.3% -58.6% +82.8%
Other current assets +82.5% +152.3% — — -25.2%
Total current assets +12.9% -16.4% +24.0% -15.5% +1.4%
Property, plant & equipment -4.4% -0.2% +20.4% -3.9% +36.4%
Other non-current assets 0.0% -64.5% +181.4% 0.0% 0.0%
Total non-current assets -4.6% -0.6% +20.9% -3.9% +36.1%
Total assets -0.2% -5.2% +21.8% -7.5% +23.0%
Liabilities
Trade payables -0.5% +124.0% +93.3% +8.6% -48.1%
Short-term borrowings & current portion of debt -23.1% -6.3% +156.6% -20.1% +5.7%
Total current liabilities -10.0% -14.8% +42.1% +19.6% +2.9%
Long-term debt -21.6% -16.7% -10.6% -11.0% +199.6%
Other non-current liabilities -23.5% -13.9% -29.7% -1.1% +97.8%
Total non-current liabilities -5.4% -6.5% +9.2% +1.0% +141.4%
Total liabilities -8.2% -11.8% +28.2% +10.9% +40.5%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +10.4% +4.9% +14.5% -11.4% +9.3%
Equity attributable to shareholders +9.8% +4.6% +13.4% -10.7% +8.7%
Non-controlling interest — — — -100.0% +23.8%
Total equity +9.8% +4.6% +13.4% -24.0% +10.7%
Total liabilities & equity -0.2% -5.2% +21.8% -7.5% +23.0%
Key figures
Total debt -22.6% -10.2% +50.7% -14.6% +74.3%
Net debt / (net cash) -41.3% -13.9% +95.4% -28.7% +378.8%
Shares outstanding — — — — —
Common equity +9.8% +4.6% +13.4% -10.7% +8.7%
Book value per share (Rs) +9.8% +4.6% +13.4% -10.7% +8.7%

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

ACPL balance sheet — common size (Rs 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
Assets
Cash & short-term investments 6.7% 2.8% 1.8% 6.5% 3.4%
Trade receivables 2.5% 1.6% 3.1% 3.2% 2.2%
Inventories 13.7% 15.3% 12.4% 8.7% 19.5%
Other current assets 1.8% 1.0% 0.4% — 0.0%
Total current assets 28.8% 25.5% 28.9% 28.4% 31.1%
Property, plant & equipment 70.9% 74.1% 70.3% 71.1% 68.5%
Other non-current assets 0.2% 0.2% 0.5% 0.2% 0.2%
Total non-current assets 71.2% 74.5% 71.1% 71.6% 68.9%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 5.3% 5.3% 2.3% 1.4% 1.2%
Short-term borrowings & current portion of debt 13.7% 17.8% 18.0% 8.5% 9.9%
Total current liabilities 30.8% 34.2% 38.0% 32.6% 25.2%
Long-term debt 7.5% 9.5% 10.9% 14.8% 15.4%
Other non-current liabilities 1.2% 1.5% 1.7% 2.9% 2.7%
Total non-current liabilities 20.1% 21.2% 21.5% 24.0% 22.0%
Total liabilities 50.9% 55.4% 59.5% 56.6% 47.2%
Equity
Share capital 2.7% 2.7% 2.6% 3.1% 2.9%
Reserves & retained earnings 46.4% 41.9% 37.9% 40.3% 42.1%
Equity attributable to shareholders 49.1% 44.6% 40.5% 43.4% 45.0%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 7.9%
Total equity 49.1% 44.6% 40.5% 43.4% 52.8%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 21.2% 27.3% 28.9% 23.3% 25.2%
Net debt / (net cash) 14.4% 24.6% 27.1% 16.9% 21.9%
Common equity 49.1% 44.6% 40.5% 43.4% 45.0%

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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 186
ACPL balance sheet — all reported line items (Rs bn)
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
Cash & Cash Equivalents 1.5 1.4 1.0 1.0 1.6
Cash & Short Term Investments 3.4 1.4 1.0 2.8 1.6
Short-Term Investments - Total 1.9 — 0.0 1.8 0.0
Loans & Receivables - Net - Short-Term 3.2 3.2 4.3 3.8 3.8
Loans & Receivables - Total 3.3 3.2 4.4 3.9 3.9
Trade Accounts & Trade Notes Receivable - Net 1.3 0.8 1.7 1.4 1.0
Trade Accounts & Trade Notes Receivable - Gross — — — — —
Provision - Trade Accounts & Trade Notes Receivable — — — — —
Loans - Short-Term 0.1 0.1 0.1 0.1 0.1
Income Tax - Receivables - Short-Term 1.8 2.1 2.5 1.7 2.7
Receivables - Other - Total 0.0 0.2 0.1 0.6 0.0
Accounts & Notes Receivable - Trade - Gross - Total — — — — —
Inventories - Total 6.9 7.7 6.6 3.8 9.2
Inventories - Raw Materials 5.3 5.5 4.8 3.0 7.7
Inventories - Work in Progress 0.1 0.1 0.1 0.6 0.0
Inventories - Finished Goods 0.3 0.2 0.3 0.3 0.3
Inventories - Other - Total 1.3 1.9 1.5 — 1.3
Prepaid Expenses - Short-Term 0.1 0.1 0.1 0.1 0.0
Investments - Total 1.9 — 0.0 1.8 0.0
Assets Held for Sale/Discontinued Operations - Short-Term — 0.0 3.3 1.8 —
Other Current Assets - Total 0.9 0.5 0.2 — 0.0
Property, Plant & Equipment - Net - Total 35.7 37.3 37.4 31.1 32.3
Restricted Accounts - Short-Term 0.9 0.5 0.2 — —
Property, Plant & Equipment - Gross - Total 51.5 51.2 49.5 — 43.1
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 15.8 13.8 12.1 — 10.8
Other Current Assets 0.0 0.0 0.0 — 0.0
Other Assets - Total 1.0 0.6 0.5 0.1 0.1
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries 0.0 0.1 0.1 0.1 0.0
Total Current Assets 14.5 12.8 15.4 12.4 14.7
Receivables & Loans - Long-Term 0.1 0.1 0.1 0.1 0.1
Loans - Long-Term 0.1 0.1 0.1 0.1 0.1
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 35.7 37.3 37.4 31.1 32.3
Land & Buildings - Net 5.3 5.7 5.2 — 3.1
Land/Improvements - Net 0.0 0.0 0.0 — 0.0
Buildings - Net 5.3 5.7 5.1 — 3.1
Plant, Machinery & Equipment - Net 29.0 30.2 26.5 — 18.4
Transportation Equipment - Net 0.2 0.2 0.1 — 0.1
Construction in Progress - Net 0.0 0.0 4.2 14.4 9.7
Property, Plant & Equipment - Under Capital Lease - Net — — — — —
Right of Use Tangible Assets - Total - Net 0.0 0.0 0.0 0.0 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Net 0.0 0.0 0.0 0.0 0.1
Property, Plant & Equipment - Other - Net 1.3 1.4 1.5 16.6 1.0
Property, Plant & Equipment - excluding Assets Leased Out - Gross 51.5 51.2 49.5 — 43.1
Land & Buildings - Gross 7.9 7.9 7.0 — 5.0
Land/Improvements - Gross 0.0 0.0 0.0 — 0.0
Buildings - Gross 7.9 7.8 6.9 — 5.0
Plant, Machinery & Equipment - Gross 41.8 41.6 36.6 — 27.1
Transportation Equipment - Gross 0.6 0.5 0.5 — 0.5
Construction in Progress - Gross 0.0 0.0 4.2 — 9.7
Property, Plant & Equipment - Under Capital Lease - Gross — — — — —
Right of Use Tangible Assets - Total - Gross 0.2 0.2 0.1 — 0.1
Total Assets 50.3 50.4 53.2 43.7 47.2
Right of Use Tangible Assets - Capital/Finance Lease - Gross 0.2 0.2 0.1 — 0.1
Property, Plant & Equipment - Other - Gross 1.5 1.6 1.6 — 1.2
Debt - Total 10.7 13.8 15.3 10.2 11.9
Short-Term Debt & Current Portion of Long-Term Debt 6.9 9.0 9.6 3.7 4.7
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 15.8 13.8 12.1 — 10.8
Land & Buildings - Accumulated Depreciation & Impairment 2.6 2.2 1.8 — 1.9
Land/Improvements - Accumulated Depreciation & Impairment 0.0 0.0 0.0 — 0.0
Buildings - Accumulated Depreciation & Impairment 2.6 2.2 1.8 — 1.9
Current Portion of Long-Term Debt including Capitalized Leases 1.1 1.1 1.1 0.0 0.8
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 12.9 11.3 10.0 — 8.6
Transportation Equipment - Accumulated Depreciation & Impairment 0.4 0.4 0.4 — 0.3
Capitalized Leases - Current Portion 0.0 0.0 0.0 0.0 0.0
Short-Term Debt & Notes Payable 5.8 7.9 8.5 3.7 3.9
Debt - Long-Term - Total 3.8 4.8 5.8 6.5 7.3
Property, Plant & Equipment - Under Capital Lease - Accumulated Depreciation & Impairment — — — — —
Right of Use Tangible Assets - Total/Unspecified - Accumulated Depreciation 0.2 0.1 0.1 — 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation 0.2 0.1 0.1 — 0.1
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 0.2 0.2 0.2 — 0.2
Current Portion of Long-Term Debt excluding Capitalized Leases 1.1 1.0 1.1 — 0.7
Capitalized Lease Obligations - Long-Term 0.0 0.0 0.0 0.0 0.0
Long-Term Debt excluding Capitalized Leases 3.7 4.8 5.8 6.4 7.2
Other Non-Current Assets - Total 0.1 0.1 0.3 0.1 0.1
Debt - Non-Convertible - Long-Term 3.7 4.8 5.8 6.4 7.2
Dividends Payable 0.0 0.0 0.0 0.0 0.0
Deferred Tax - Asset - Long-Term — — — — —
Deferred Tax & Investment Tax Credits - Long-Term 5.8 5.1 4.8 2.8 1.9
Deferred Tax - Liability - Long-Term 5.8 5.1 4.8 2.8 1.9
Prepaid Expenses - Long-Term — 0.0 0.2 — —
Payables & Accrued Expenses 6.3 6.3 5.4 4.4 3.7
Trade Account Payables - Total 2.7 2.7 1.2 0.6 0.6
Other Non-Current Assets 0.1 0.1 0.1 0.1 0.1
Accrued Expenses 3.7 3.6 4.2 3.8 3.1
Total Liabilities 25.6 27.9 31.7 24.7 22.3
Shareholders' Equity - Attributable to Parent Shareholders - Total 24.7 22.5 21.5 19.0 21.2
Total Non-Current Assets 35.8 37.6 37.8 31.3 32.6
Common Equity Attributable to Parent Shareholders 24.7 22.5 21.5 19.0 21.2
Common Equity - Contributed 1.4 1.4 1.4 1.4 1.4
Common Stock - Issued & Paid 1.4 1.4 1.4 1.4 1.4
Equity - Non-Contributed - Reserves & Retained Earnings 23.3 21.1 20.1 17.6 19.9
Retained Earnings - Total 23.3 21.1 20.1 17.6 17.8
Trade Accounts Payable & Accruals - Short-Term 6.3 6.3 5.4 4.4 3.7
Comprehensive Income - Accumulated - Total — — — — 2.1
Trade Accounts & Trade Notes Payable - Short-Term 2.7 2.7 1.2 0.6 0.6
Accrued Expenses - Short-Term 3.7 3.6 4.2 3.8 3.1
Income Taxes - Payable - Short-Term 0.0 0.1 0.0 — 0.0
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 2.2 1.9 5.2 6.1 3.5
Common Equity - Total 24.7 22.5 21.5 19.0 21.2
Deferred Income - Short-Term 0.2 0.2 0.3 — 0.2
Security Deposits 0.1 0.1 0.2 — 0.2
Minority Interest - Equity — — — — 3.7
Customer Advances - Short-Term 1.4 1.1 0.7 0.5 0.6
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 24.7 22.5 21.5 19.0 24.9
Total Liabilities & Equity 50.3 50.4 53.2 43.7 47.2
Other Current Liabilities 0.5 0.4 4.0 5.6 2.4
Revaluation Reserves — — — — 2.1
Total Current Liabilities 15.5 17.2 20.2 14.2 11.9
Other Non-Current Liabilities - Total 0.6 0.8 0.9 1.3 1.3
Provisions - Long-Term 0.2 0.2 0.0 0.1 0.3
Post Employment Benefits - Pension & Other - Long-Term 0.2 0.2 0.0 0.1 0.3
Deferred Revenue - Long-Term 0.4 0.6 0.8 1.2 1.0
Total Non-Current Liabilities 10.1 10.7 11.4 10.5 10.4
Common Shares - Issued - Total mn 137.4 137.4 137.4 137.4 137.4
Common Shares - Outstanding - Total mn 137.4 137.4 137.4 137.4 137.4
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 200.0 200.0 200.0 — 200.0
Common Shares - Issued - Issue Specific mn 137.4 137.4 137.4 137.4 137.4
Common Shares - Outstanding - Issue Specific mn 137.4 137.4 137.4 137.4 137.4
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Allocation Factor - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Right of Use Tangible Assets - Total - Net - Supplemental 0.0 0.0 0.0 0.0 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 0.0 0.0 0.0 0.0 0.1
Right of Use Tangible Assets - Total - Gross - Supplemental 0.2 0.2 0.1 — 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Gross - Supplemental 0.2 0.2 0.1 — 0.1
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 35.6 37.3 37.4 31.0 32.3
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental 51.3 51.0 49.4 — 43.0
Finance and Operating Lease Liabilities - Total - Supplemental 0.0 0.0 0.0 0.0 0.1
Debt including Finance and Operating Lease Liabilities - Supplemental 10.7 13.8 15.3 10.2 11.9
Net Debt 7.3 12.4 14.4 7.4 10.3
Islamic Debt - Long-Term & Short-Term — — — — —
Debt - Long-Term - Maturities - Total 4.8 5.9 6.8 — 8.0
Debt - Long-Term - Maturities - within 1 Year 1.1 1.0 1.1 — 0.7
Debt - Long-Term - Maturities - Remaining 3.7 4.8 5.8 — 7.2
Capital Lease Maturities - Total — — — — —
Capital Lease Maturities - Due within 1 Year — — — — —
Debt - Long-Term - Maturities - Year 6 & Beyond 3.7 4.8 5.8 — 7.2
Capital Lease Maturities - Due in Year 3 — — — — —
Capital Lease Maturities - Due in Year 5 — — — — —
Capital Lease Maturities - Due in Year 4 — — — — —
Capital Lease Maturities - Interest Costs — — — — —
Capital Lease Maturities - Due in 4-5 Years — — — — —
Capital Lease Maturities - Due in 2-3 Years — — — — —
Minority Interest - Total — — — — 3.7
Asset Accruals 48.8 49.0 52.2 42.6 45.6
Cash & Cash Equivalents - Total 1.5 1.4 1.0 1.0 1.6
Cash & Short Term Investments - Total 3.4 1.4 1.0 2.8 1.6
Debt - including Preferred Equity & Minority Interest - Total 10.7 13.8 15.3 10.2 15.6
Right of Use Tangible Assets - Total - Accumulated Depreciation - Supplemental 0.2 0.1 0.1 — 0.1
Investments - Permanent 0.0 0.1 0.1 0.1 0.0
Net Book Capital 32.0 34.9 35.9 26.3 35.3
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation - Supplemental 0.2 0.1 0.1 — 0.1
Net Operating Assets 32.0 34.9 35.9 26.3 35.3
Provisions - Total 6.0 5.3 4.8 2.8 2.1
Shareholders Equity - Common 24.7 22.5 21.5 19.0 21.2
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Accumulated Depreciation - Supplemental 15.6 13.7 12.0 — 10.7
Tangible Total Equity 24.7 22.5 21.5 19.0 24.9
Tangible Book Value 24.7 22.5 21.5 19.0 21.2
Total Book Capital 35.4 36.3 36.9 29.2 33.2
Total Capital 35.4 36.3 36.9 29.2 36.9
Total Long Term Capital 34.8 33.2 33.0 29.4 35.3
Unearned Revenue - Total 2.0 2.0 1.8 1.7 1.9
Book Value excluding Other Equity 24.7 22.5 21.5 19.0 21.2
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term — 0.0 3.3 1.8 —
Income Taxes - Payable - Long-Term & Short-Term 0.0 0.1 0.0 — 0.0
Accruals - Short-Term (2.5) (5.8) (5.8) (2.9) 1.2
Cash & Short Term Investments - Net of Debt (7.3) (12.4) (14.4) (7.4) (10.3)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 1.1 1.1 1.1 0.0 0.8
Total Fixed Assets - Net 35.8 37.5 37.8 31.2 32.5
Working Capital (1.0) (4.4) (4.9) (1.8) 2.8
Interest Bearing Liabilities - Total 10.7 13.8 15.3 10.2 11.9
Working Capital - Non-Cash (4.4) (5.8) (5.8) (4.7) 1.2
Working Capital excluding Other Current Assets & Liabilities 0.3 (3.0) 0.1 4.2 6.3
Net Debt Including Preferred Equity & Minority Interest 7.3 12.4 14.4 7.4 14.0
Other Short-Term & Long-Term Assets - Total 0.1 0.1 0.3 0.1 0.1
Other Short-Term & Long-Term Liabilities - Total 2.2 1.9 5.2 6.1 3.5
Total Current Assets excluding Total Inventories 7.6 5.1 8.8 8.6 5.5
Tangible Book Value excluding Other Equity 24.7 22.5 21.5 19.0 21.2
Total Debt Excluding Islamic 10.7 13.8 15.3 10.2 11.9
Trade Accounts & Trade Notes Receivable - Net - Total 1.3 0.8 1.7 1.4 1.0
Provision for Doubtful Accounts & Notes Receivable - Total — — — — —
Current Liabilities excluding Current Debt - Total 8.6 8.3 10.6 10.5 7.2
Cash in Hand & with Banks - Total 1.5 1.4 1.0 1.0 1.6
Current Assets excluding Cash & Short Term Investments - Total 11.1 11.4 14.4 9.6 13.1
Cash, Short Term Investments & Accounts Receivable - Total 4.7 2.2 2.6 4.2 2.6

Every line the company reported, in the original order and wording, without regrouping or signs changed.