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Cement

ACPL Attock Cement Pakistan Limited

Latest results: FY2026 · Jun 2026

Watch ACPL · free results alerts

Last close · 16 Oct 2026

Rs 233.00 -1.35%

Quarterly · Q1 FY2022 – Q4 FY2026

Attock Cement Pakistan Limited (ACPL) quarterly income statement

Attock Cement Pakistan Limited reported revenue of Rs 11.2 bn for Q4 FY2026 (Apr – Jun 2026), up 16.1% on Q4 FY2025. Gross profit came to Rs 2.9 bn, a gross margin of 25.7%. Operating profit was Rs 1.4 bn (an operating margin of 12.2%). Finance cost was Rs 275.4 mn, down 42.6% on Q4 FY2025. Tax of Rs 162.5 mn took 14.5% of pre-tax profit. Profit attributable to shareholders was Rs 955.7 mn, up 126.8% on Q4 FY2025, or Rs 6.96 per share.

ACPL income statement (quarterly) (Rs bn)
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
Cost of revenue (32.2) (8.3) (8.0) (8.4) (7.5) (6.7) (6.2) (7.0) (5.3)
Gross profit 12.1 2.9 3.0 3.2 3.0 2.9 2.1 1.9 1.1
Selling, general & administrative expenses (6.2) (1.7) (1.5) (1.6) (1.4) (1.3) (1.1) (1.2) (0.9)
Operating profit 6.3 1.4 1.6 1.7 1.6 1.7 1.4 1.3 0.2
Finance cost (1.0) (0.3) (0.2) (0.4) (0.2) (0.5) (0.5) (0.7) (0.1)
Profit before tax 5.3 1.1 1.4 1.4 1.4 1.4 0.8 0.6 0.0
Taxation (1.9) (0.2) (0.6) (0.6) (0.5) (1.0) (0.1) (0.0) 0.0
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
Per share & other
EPS – basic (Rs) Rs 24.86 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS – diluted (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
EBITDA 8.1 1.9 2.0 2.2 2.1 2.2 1.8 1.7 0.6
Depreciation & amortisation 1.8 0.5 0.4 0.5 0.5 0.5 0.5 0.4 0.4
Weighted average shares mn 137.3 137.3 137.5 137.4 137.5 137.4 137.4 137.4 137.6
ACPL income statement — year-on-year change (Rs mn)
Rs mn 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 +16.1% +32.7% +29.4% +64.1% +41.2% +17.6% +11.9% -3.5%
Cost of revenue +23.6% +28.0% +19.2% +41.4% +20.1% +7.8% +11.3% -3.5%
Gross profit -1.3% +46.8% +67.6% +174.5% +137.4% +62.1% +14.1% -3.4%
Selling, general & administrative expenses +30.8% +38.5% +30.0% +49.6% +95.9% +22.0% +14.8% +23.6%
Operating profit -21.5% +12.3% +29.1% +715.5% +178.6% +244.9% +137.4% -49.3%
Finance cost -42.6% -71.8% -47.9% +74.0% +211.2% +460.8% +1,207.8% +252.3%
Profit before tax -19.9% +75.4% +120.8% +3,553.2% -43.2% +161.6% +19.8% -98.5%
Taxation -83.3% +310.0% +1,355.9% — -12.2% +5.1% +82.4% -102.4%
Profit after tax +126.8% +28.1% +32.8% +1,248.3% -68.7% +274.1% +17.0% -96.0%
Profit attributable to shareholders +126.8% +28.1% +32.8% +1,248.3% -68.7% +274.1% +17.0% -96.0%
Per share & other
EPS – basic (Rs) +127.0% +28.0% +32.9% +1,248.9% -68.8% +273.1% +17.0% -96.0%
EPS – diluted (Rs) +127.0% +28.0% +32.9% +1,248.9% -68.8% +273.1% +17.0% -96.0%
Dividend per share (Rs) -100.0% — — — +100.0% — -100.0% —
EBITDA -15.8% +7.9% +26.1% +245.5% +122.0% +194.4% +117.0% -2.6%
Depreciation & amortisation +5.6% -5.4% +16.1% +13.8% +26.0% +103.8% +68.7% +78.4%
Weighted average shares — — — — — — — —

Change against the same quarter a year earlier; shown when the earlier figure is positive.

ACPL income statement — common size (Rs mn)
Rs mn 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 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Cost of revenue (74.3%) (72.4%) (72.6%) (71.5%) (69.8%) (75.1%) (78.8%) (83.0%)
Gross profit 25.7% 27.6% 27.4% 28.5% 30.2% 24.9% 21.2% 17.0%
Selling, general & administrative expenses (15.2%) (13.8%) (13.9%) (13.1%) (13.5%) (13.2%) (13.8%) (14.4%)
Operating profit 12.2% 14.1% 15.0% 15.3% 18.1% 16.7% 15.1% 3.1%
Finance cost (2.5%) (1.4%) (3.1%) (2.2%) (5.0%) (6.5%) (7.7%) (2.0%)
Profit before tax 10.0% 12.8% 11.9% 13.1% 14.4% 9.7% 7.0% 0.6%
Taxation (1.4%) (5.0%) (5.2%) (5.2%) (10.1%) (1.6%) (0.5%) 0.4%
Profit after tax 8.5% 7.8% 6.7% 7.9% 4.4% 8.0% 6.5% 1.0%
Profit attributable to shareholders 8.5% 7.8% 6.7% 7.9% 4.4% 8.0% 6.5% 1.0%
Per share & other
EBITDA 16.6% 18.1% 19.1% 19.6% 22.9% 22.2% 19.6% 9.3%
Depreciation & amortisation 4.4% 3.9% 4.1% 4.3% 4.8% 5.5% 4.5% 6.2%

Each line as a percentage of revenue.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. TTM = the latest four quarters added together. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 99
ACPL income statement — all reported line items (Rs bn)
Rs bn 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 from Goods & Services 11.2 11.0 11.6 10.5 9.7 8.3 8.9 6.4
Sales of Goods & Services - Net - Unclassified 11.2 11.0 11.6 10.5 9.7 8.3 8.9 6.4
Sales Returns, Allowances & Other Revenue Adjustments — — — — — — — —
Revenue Taxes — — — — — — — —
Gross Revenue from Business Activities - Total — — — — — — — —
Revenue from Business Activities - Total 11.2 11.0 11.6 10.5 9.7 8.3 8.9 6.4
Cost of Operating Revenue 8.3 8.0 8.4 7.5 6.7 6.2 7.0 5.3
Cost of Revenues - Total 8.3 8.0 8.4 7.5 6.7 6.2 7.0 5.3
Selling, General & Administrative Expenses - Total 1.7 1.5 1.6 1.4 1.3 1.1 1.2 0.9
Other Operating Expense/(Income) - Net (0.2) (0.0) (0.2) 0.0 (0.1) (0.4) (0.7) (0.0)
Other Operating Income - Total 0.3 0.1 0.3 0.1 0.2 0.5 0.7 0.0
Gross Profit - Industrials/Property - Total 2.9 3.0 3.2 3.0 2.9 2.1 1.9 1.1
Operating Expenses - Total 9.8 9.5 9.8 8.9 7.9 6.9 7.6 6.2
Operating Profit before Non-Recurring Income/(Expense) 1.4 1.6 1.7 1.6 1.7 1.4 1.3 0.2
Financing Income/(Expense) - Net - Total (0.3) (0.2) (0.4) (0.2) (0.5) (0.5) (0.7) (0.1)
Interest Expense - Net of (Interest Income) 0.3 0.2 0.4 0.2 0.5 0.5 0.7 0.1
Other Operating Expense 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0
Interest Expense - Net of Capitalized Interest 0.3 0.2 0.4 0.2 0.5 0.5 0.7 0.1
Non-Interest Financial Income/(Expense) - Total — — — — — — — —
Non-Interest Financial Income/(Expense) - Other - Net — — — — — — — —
Equity Earnings/(Loss) - before Taxes including Non-Recurring 0.0 0.0 0.0 — 0.0 0.0 0.0 —
Other Non-Operating Income/(Expense) - Total — 0.0 0.0 — 0.1 (0.0) (0.0) (0.0)
Foreign Exchange Gain/(Loss) - Non-Business — — — — — — — —
Normalized Pre-tax Profit 1.1 1.4 1.4 1.4 1.4 0.8 0.6 0.0
Non-Recurring Income/Expense - Total 0.0 0.0 — — 0.0 0.0 0.0 0.0
Interest Income - Non-Bank — — — — — — — —
Sale of Investments Held for Sale, Maturity & Trading - Gain/(Loss) — — — — — — — —
Fair Value Adjustments - Financial Investments — — — — — — — —
Sale & Acquisition of Group Companies - Gain/(Loss) 0.0 0.0 — — 0.0 0.0 0.0 0.0
Provision for Income Tax Expense- Unclassified 0.2 0.6 0.6 0.5 1.0 0.1 0.0 (0.0)
Income before Taxes 1.1 1.4 1.4 1.4 1.4 0.8 0.6 0.0
Income Taxes 0.2 0.6 0.6 0.5 1.0 0.1 0.0 (0.0)
Net Income after Tax 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Income before Discontinued Operations & Extraordinary Items 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Net Income before Minority Interest 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Minority Interest — — — — — — — —
Net Income after Minority Interest 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Income Available to Common Shares 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Other Comprehensive Income - Starting Line 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Other Comprehensive Income - Foreign Currency — — — — — — — —
Other Comprehensive Income - Pension Related (0.0) — — — (0.2) — — —
Other Comprehensive Income - Net of Tax - Total (0.0) 0.0 0.0 0.0 (0.2) 0.0 0.0 0.0
Comprehensive Income before Minority Interest - Total 0.9 0.9 0.8 0.8 0.2 0.7 0.6 0.1
Comprehensive Income - Attributable to Minority Interest - Total — — — — — — — —
Comprehensive Income - Attributable to Parent Company Equity Holders - Total 0.9 0.9 0.8 0.8 0.2 0.7 0.6 0.1
DPS - Common - Gross - Issue - By Period End Date Rs 0.00 0.00 0.50 0.00 8.00 0.00 0.00 0.00
Net Income - Basic - including Extraordinary Items Applicable to Common - Total 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Income available to Common excluding Extraordinary Items 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Shares used to calculate Basic EPS - Total mn 137.3 137.5 137.4 137.5 137.4 137.4 137.4 137.6
EPS - Basic - including Extraordinary Items Applicable to Common - Total Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Basic - excluding Extraordinary Items Applicable to Common - Total Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Basic - excluding Extraordinary Items - Normalized - Total Rs 6.81 6.21 5.62 6.07 3.07 4.85 4.20 0.45
Allocated Net Income including Extraordinary Items Applicable to Common - Issue Specific 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Earnings Allocation Factor - Basic - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Basic EPS - Issue Specific mn 137.3 137.5 137.4 137.5 137.4 137.4 137.4 137.6
EPS - Basic - including Extraordinary Items Applicable to Common - Issue Specific Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Basic - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Basic - excluding Extraordinary Items - Normalized - Issue Specific Rs 6.81 6.21 5.62 6.07 3.07 4.85 4.20 0.45
EPS - Basic from Discontinued Operations & Extraordinary Items Rs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Comprehensive Earnings Per Share - Basic - Issue Specific Rs 6.61 6.21 5.62 6.07 1.63 4.85 4.23 0.45
Net Income - Diluted - including Extraordinary Items Applicable to Common - Total 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Diluted Income available to Common excluding Extraordinary Items 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Shares used to calculate Diluted EPS - Total mn 137.3 137.5 137.4 137.5 137.4 137.4 137.4 137.6
EPS - Diluted - including Extraordinary Items Applicable to Common - Total Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Total Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Diluted - excluding Extraordinary Items - Normalized - Total Rs 6.81 6.21 5.62 6.07 3.07 4.85 4.20 0.45
Allocated Diluted Net Income including Extraordinary Items Applicable to Common - Issue Specific 1.0 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Earnings Allocation Factor - Diluted - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Diluted EPS - Issue Specific mn 137.3 137.5 137.4 137.5 137.4 137.4 137.4 137.6
EPS - Diluted - including Extraordinary Items Applicable to Common - Issue Specific Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 6.96 6.21 5.62 6.07 3.07 4.85 4.23 0.45
EPS - Diluted - excluding Extraordinary Items - Normalized - Issue Specific Rs 6.81 6.21 5.62 6.07 3.07 4.85 4.20 0.45
EPS - Diluted from Discontinued Operations & Extraordinary Items Rs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Comprehensive Earnings Per Share - Diluted - Issue Specific Rs 6.61 6.21 5.62 6.07 1.63 4.85 4.23 0.45
DPS - Common - Gross - Issue - By Announcement Date Rs 0.00 0.50 0.00 8.00 0.00 0.00 0.00 4.00
DPS - Common - Net - Issue - By Announcement Date Rs 0.00 0.45 0.00 7.20 0.00 0.00 0.00 3.60
Earnings before Interest & Taxes (EBIT) 1.4 1.6 1.7 1.6 1.7 1.4 1.3 0.2
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) 1.9 2.0 2.2 2.1 2.2 1.8 1.7 0.6
Depreciation, Depletion & Amortization - Total 0.5 0.4 0.5 0.5 0.5 0.5 0.4 0.4
Depreciation - Total 0.5 0.4 0.5 0.5 0.5 0.5 0.4 0.4
Normalized after Tax Profit 0.9 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Normalized Net Income from Continuing Operations 0.9 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Normalized Net Income - Bottom Line 0.9 0.9 0.8 0.8 0.4 0.7 0.6 0.1
Earnings before Interest & Taxes (EBIT) - Normalized 1.4 1.6 1.7 1.6 1.9 1.3 1.3 0.2
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) - Normalized 1.9 2.0 2.2 2.1 2.3 1.8 1.7 0.6
Interest Expense 0.3 0.2 0.4 0.2 0.5 0.5 0.7 0.1
Operating Expenses 9.8 9.5 9.8 8.9 7.9 6.9 7.6 6.2
Selling, General & Administrative Expenses excluding Research & Development Expenses 1.7 1.5 1.6 1.4 1.3 1.1 1.2 0.9
Income before Taxes & Provision for Loan Losses 1.1 1.4 1.4 1.4 1.4 0.8 0.6 0.0
Cost of Revenue including Operation & Maintenance (Utility) - Total 8.3 8.0 8.4 7.5 6.7 6.2 7.0 5.3
Cost of Revenues excluding Depreciation 8.3 8.0 8.4 7.5 6.7 6.2 7.0 5.3
DPS - Common - Gross - Issue - By Payable Date Rs 0.50 0.00 0.00 8.00 0.00 0.00 4.00 0.00
DPS - Common - Gross - Issue - By Ex Date Rs 0.50 0.00 0.00 8.00 0.00 0.00 0.00 4.00
Tax Adjusted Operating Income 1.2 0.9 1.0 1.0 0.6 1.1 1.2 0.3
Operating Expenses excluding Non-Cash Charges - Total 9.3 9.0 9.3 8.5 7.4 6.5 7.2 5.8
Income Available to Common Shares before Depreciation & Amortization 1.4 1.3 1.2 1.3 0.9 1.1 1.0 0.5
Fixed Charges 0.3 0.2 0.4 0.2 0.5 0.5 0.7 0.1
Estimated Tax Rate 0.29× 0.29× 0.29× 0.29× 0.29× 0.29× 0.29× 0.29×
Total Common & Spl DPS -Gross - Issue - By Announcement Date Rs 0.00 0.50 0.00 8.00 0.00 0.00 0.00 4.00

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