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Cement

KOHC Kohat Cement Company Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 83.32 -0.55%

Annual · FY2007 – FY2026

Kohat Cement Company Limited (KOHC) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Kohat Cement Company Limited had total assets of Rs 80.0 bn, up 19.8% on FY2025. Current assets of Rs 48.2 bn covered current liabilities of Rs 12.8 bn 3.75 times. Total debt was Rs 6.3 bn, leaving net cash of Rs 30.9 bn. Shareholders' equity was Rs 58.6 bn (Rs 63.79 per share), 73.3% of total assets.

KOHC 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 37.2 28.4 21.4 13.3 10.6
Trade receivables 1.7 1.7 2.1 1.2 0.9
Inventories 8.0 7.5 7.8 7.9 5.9
Other current assets 0.0 0.0 0.0 0.1 0.1
Total current assets 48.2 38.6 32.3 22.9 17.8
Property, plant & equipment 27.3 23.4 22.2 22.2 21.3
Intangible assets 0.0 0.0 0.0 0.0 0.0
Long-term investments 4.4 4.3 4.3 4.3 4.1
Other non-current assets 0.1 0.1 0.0 0.0 0.0
Total non-current assets 31.8 28.2 26.5 26.6 25.6
Total assets 80.0 66.8 58.8 49.5 43.4
Liabilities
Trade payables 2.1 2.2 1.8 0.7 1.3
Short-term borrowings & current portion of debt 3.1 0.8 1.0 1.0 1.1
Total current liabilities 12.8 11.7 11.1 9.9 9.5
Long-term debt 3.2 1.4 1.1 2.1 3.2
Other non-current liabilities 0.0 0.0 0.0 0.0 0.0
Total non-current liabilities 8.5 7.2 6.7 7.0 6.6
Total liabilities 21.4 18.8 17.8 16.9 16.1
Equity
Share capital 1.8 1.8 2.0 2.0 2.0
Reserves & retained earnings 56.9 46.1 39.1 30.6 25.2
Equity attributable to shareholders 58.6 48.0 41.1 32.6 27.2
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 58.6 48.0 41.1 32.6 27.2
Total liabilities & equity 80.0 66.8 58.8 49.5 43.4
Key figures
Total debt 6.3 2.3 2.2 3.2 4.3
Net debt / (net cash) (30.9) (26.1) (19.2) (10.1) (6.4)
Shares outstanding mn 919.3 919.3 979.3 1,004.3 1,004.3
Common equity 58.6 48.0 41.1 32.6 27.2
Book value per share (Rs) Rs 63.79 52.16 41.96 32.47 27.13
KOHC 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 +31.2% +32.8% +61.2% +25.1% +152.7%
Trade receivables -1.9% -19.8% +75.0% +31.6% -6.9%
Inventories +6.0% -3.8% -0.9% +32.8% +37.9%
Other current assets +2.9% -13.8% -90.2% +1.2% -5.7%
Total current assets +24.7% +19.6% +40.9% +28.9% +80.5%
Property, plant & equipment +16.7% +5.4% -0.3% +4.2% -3.3%
Intangible assets -100.0% -48.9% -67.6% -42.0% -59.8%
Long-term investments +0.7% 0.0% +0.0% +4.6% -0.0%
Other non-current assets +8.6% +34.3% 0.0% 0.0% +0.1%
Total non-current assets +13.0% +6.1% -0.3% +4.1% -2.5%
Total assets +19.8% +13.5% +18.8% +14.3% +20.1%
Liabilities
Trade payables -4.8% +19.0% +156.3% -46.2% -20.8%
Short-term borrowings & current portion of debt +268.4% -18.7% -0.0% -3.5% -34.8%
Total current liabilities +10.0% +5.1% +11.9% +4.5% +25.3%
Long-term debt +121.9% +29.5% -47.9% -32.4% -27.8%
Other non-current liabilities +20.1% +22.6% -7.1% +19.2% +7.1%
Total non-current liabilities +18.9% +7.8% -5.0% +5.9% +5.2%
Total liabilities +13.4% +6.1% +4.9% +5.1% +16.2%
Equity
Share capital 0.0% -6.1% -2.5% 0.0% 0.0%
Reserves & retained earnings +23.4% +17.9% +27.9% +21.3% +24.9%
Equity attributable to shareholders +22.3% +16.7% +26.0% +19.7% +22.6%
Non-controlling interest — — — — —
Total equity +22.3% +16.7% +26.0% +19.7% +22.6%
Total liabilities & equity +19.8% +13.5% +18.8% +14.3% +20.1%
Key figures
Total debt +175.7% +6.4% -32.4% -25.1% -29.7%
Net debt / (net cash) — — — — -442.8%
Shares outstanding — — — — —
Common equity +22.3% +16.7% +26.0% +19.7% +22.6%
Book value per share (Rs) +22.3% +24.3% +29.2% +19.7% +22.6%

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

KOHC 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 46.5% 42.5% 36.3% 26.8% 24.5%
Trade receivables 2.1% 2.5% 3.6% 2.4% 2.1%
Inventories 9.9% 11.2% 13.3% 15.9% 13.7%
Other current assets 0.0% 0.0% 0.0% 0.2% 0.2%
Total current assets 60.2% 57.8% 54.9% 46.3% 41.0%
Property, plant & equipment 34.1% 35.0% 37.7% 44.9% 49.2%
Intangible assets 0.0% 0.0% 0.0% 0.0% 0.0%
Long-term investments 5.4% 6.5% 7.4% 8.7% 9.5%
Other non-current assets 0.1% 0.1% 0.1% 0.1% 0.1%
Total non-current assets 39.8% 42.2% 45.1% 53.7% 59.0%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 2.6% 3.3% 3.1% 1.4% 3.1%
Short-term borrowings & current portion of debt 3.9% 1.3% 1.8% 2.1% 2.5%
Total current liabilities 16.0% 17.5% 18.9% 20.0% 21.9%
Long-term debt 4.0% 2.2% 1.9% 4.3% 7.3%
Other non-current liabilities 0.1% 0.1% 0.1% 0.1% 0.1%
Total non-current liabilities 10.7% 10.7% 11.3% 14.1% 15.3%
Total liabilities 26.7% 28.2% 30.2% 34.2% 37.1%
Equity
Share capital 2.3% 2.8% 3.3% 4.1% 4.6%
Reserves & retained earnings 71.1% 69.0% 66.4% 61.7% 58.1%
Equity attributable to shareholders 73.3% 71.8% 69.8% 65.8% 62.9%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 73.3% 71.8% 69.8% 65.8% 62.9%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 7.9% 3.4% 3.7% 6.4% 9.8%
Net debt / (net cash) (38.7%) (39.1%) (32.7%) (20.4%) (14.7%)
Common equity 73.3% 71.8% 69.8% 65.8% 62.9%

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 182
KOHC 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 1.7 1.5 1.1 0.9 0.5
Cash & Short Term Investments 37.2 28.4 21.4 13.3 10.6
Short-Term Investments - Total 35.5 26.9 20.3 12.3 10.1
Loans & Receivables - Net - Short-Term 3.0 2.7 3.1 1.7 1.1
Loans & Receivables - Total 3.1 3.1 3.1 1.7 1.2
Trade Accounts & Trade Notes Receivable - Net 1.7 1.7 2.1 1.2 0.9
Trade Accounts & Trade Notes Receivable - Gross 1.7 1.8 2.2 1.2 1.0
Provision - Trade Accounts & Trade Notes Receivable 0.1 0.1 0.0 0.0 0.0
Loans - Short-Term 0.5 0.6 0.6 0.2 0.0
Income Tax - Receivables - Short-Term 0.2 0.2 0.2 0.2 0.2
Receivables - Other - Total 0.6 0.2 0.2 0.1 0.0
Accounts & Notes Receivable - Trade - Gross - Total 1.7 1.8 2.2 1.2 1.0
Inventories - Total 8.0 7.5 7.8 7.9 5.9
Inventories - Raw Materials 2.2 2.2 2.1 1.7 1.5
Inventories - Work in Progress 0.9 1.3 0.7 1.6 0.7
Inventories - Finished Goods 0.8 0.8 0.7 0.8 0.4
Inventories - Other - Total 4.1 3.2 4.4 3.8 3.4
Prepaid Expenses - Short-Term 0.0 0.0 0.0 0.0 0.0
Investments - Total 39.9 31.3 24.6 16.7 14.3
Other Current Assets - Total 0.0 0.0 0.0 0.1 0.1
Property, Plant & Equipment - Net - Total 27.3 23.4 22.2 22.2 21.3
Property, Plant & Equipment - Gross - Total 40.6 35.6 33.2 32.0 28.3
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 13.4 12.2 11.0 9.8 6.9
Other Current Assets 0.0 0.0 0.0 0.1 0.1
Other Assets - Total 0.1 0.1 0.1 0.1 0.1
Intangible Assets - Total - Net 0.0 0.0 0.0 0.0 0.0
Total Current Assets 48.2 38.6 32.3 22.9 17.8
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 0.0 0.0 0.0
Investments - Long-Term 4.4 4.3 4.3 4.3 4.1
Investment Property - Net 4.4 4.3 4.3 4.3 4.1
Intangible Assets - Gross - Total 0.0 0.0 0.0 0.0 0.0
Intangible Assets - excluding Goodwill - Gross 0.0 0.0 0.0 0.0 0.0
Receivables & Loans - Long-Term 0.2 0.4 0.0 0.0 0.1
Intangible Assets - Accumulated Amortization & Impairment - Total 0.0 0.0 0.0 0.0 0.0
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.0 0.0 0.0 0.0 0.0
Loans - Long-Term 0.2 0.4 0.0 0.0 0.1
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 27.3 23.4 22.2 22.2 21.3
Land & Buildings - Net 2.2 2.2 2.0 1.9 1.8
Land/Improvements - Net 0.6 0.5 0.5 0.5 0.4
Buildings - Net 1.7 1.7 1.5 1.4 1.5
Plant, Machinery & Equipment - Net 17.7 18.5 19.0 18.3 14.5
Transportation Equipment - Net 0.3 0.3 0.2 0.1 0.1
Computer Software & Equipment - Net 0.0 0.0 0.0 0.0 0.0
Construction in Progress - Net 7.2 2.5 1.0 1.9 —
Property, Plant & Equipment - Under Capital Lease - Net — — — — —
Property, Plant & Equipment - Other - Net 0.2 0.2 0.1 0.1 5.0
Property, Plant & Equipment - excluding Assets Leased Out - Gross 40.6 35.6 33.2 32.0 28.3
Land & Buildings - Gross 3.2 3.1 2.9 2.6 2.5
Land/Improvements - Gross 0.6 0.5 0.5 0.5 0.4
Buildings - Gross 2.7 2.6 2.4 2.2 2.2
Plant, Machinery & Equipment - Gross 29.8 29.6 28.9 27.1 20.5
Transportation Equipment - Gross 0.7 0.6 0.6 0.4 0.4
Computer Software & Equipment - Gross 0.1 0.1 0.1 0.0 0.0
Construction in Progress - Gross 7.2 2.5 1.0 1.9 —
Property, Plant & Equipment - Under Capital Lease - Gross — — — — —
Total Assets 80.0 66.8 58.8 49.5 43.4
Property, Plant & Equipment - Other - Gross 0.4 0.4 0.4 0.4 5.2
Debt - Total 6.3 2.3 2.2 3.2 4.3
Short-Term Debt & Current Portion of Long-Term Debt 3.1 0.8 1.0 1.0 1.1
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 13.4 12.2 11.0 9.8 6.9
Land & Buildings - Accumulated Depreciation & Impairment 1.0 0.9 0.8 0.8 0.7
Land/Improvements - Accumulated Depreciation & Impairment 0.0 0.0 0.0 0.0 0.0
Buildings - Accumulated Depreciation & Impairment 1.0 0.9 0.8 0.8 0.7
Current Portion of Long-Term Debt including Capitalized Leases 0.9 0.8 1.0 1.0 1.1
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 12.1 11.1 9.9 8.8 6.0
Transportation Equipment - Accumulated Depreciation & Impairment 0.4 0.4 0.3 0.3 0.2
Capitalized Leases - Current Portion — — — — —
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.1 0.1 0.0 0.0 0.0
Short-Term Debt & Notes Payable 2.2 0.0 0.0 0.0 0.0
Debt - Long-Term - Total 3.2 1.4 1.1 2.1 3.2
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 0.3 0.3 0.3 0.2 0.2
Current Portion of Long-Term Debt excluding Capitalized Leases 0.9 0.8 1.0 1.0 1.1
Capitalized Lease Obligations - Long-Term — — — — —
Long-Term Debt excluding Capitalized Leases 3.2 1.4 1.1 2.1 3.2
Other Non-Current Assets - Total 0.1 0.1 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term 3.2 1.4 1.1 2.1 3.2
Dividends Payable 0.0 0.0 0.0 0.0 0.0
Deferred Tax & Investment Tax Credits - Long-Term 5.3 5.7 5.5 4.8 3.4
Deferred Tax - Liability - Long-Term 5.3 5.7 5.5 4.8 3.4
Payables & Accrued Expenses 7.0 6.6 5.4 4.7 5.2
Trade Account Payables - Total 2.1 2.2 1.8 0.7 1.3
Other Non-Current Assets 0.1 0.1 0.0 0.0 0.0
Accrued Expenses 4.9 4.5 3.6 4.0 3.8
Derivative Liabilities - Hedging — — — — —
Total Liabilities 21.4 18.8 17.8 16.9 16.1
Shareholders' Equity - Attributable to Parent Shareholders - Total 58.6 48.0 41.1 32.6 27.2
Total Non-Current Assets 31.8 28.2 26.5 26.6 25.6
Common Equity Attributable to Parent Shareholders 58.6 48.0 41.1 32.6 27.2
Common Equity - Contributed 1.8 1.9 2.0 2.1 2.1
Common Stock - Issued & Paid 1.8 1.8 2.0 2.0 2.0
Equity - Non-Contributed - Reserves & Retained Earnings 56.9 46.1 39.1 30.6 25.2
Retained Earnings - Total 56.8 46.0 39.0 30.5 25.1
Trade Accounts Payable & Accruals - Short-Term 7.0 6.6 5.4 4.7 5.2
Comprehensive Income - Accumulated - Total (0.0) (0.0) (0.0) (0.0) (0.0)
Trade Accounts & Trade Notes Payable - Short-Term 2.1 2.2 1.8 0.7 1.3
Investments - Unrealized Gain/Loss (0.0) (0.0) (0.0) (0.0) (0.0)
Accrued Expenses - Short-Term 4.9 4.5 3.6 4.0 3.8
Hedging Reserves — — — — —
Other Reserves/Equity - Total 0.1 0.1 0.1 0.1 0.1
Derivative Liabilities - Hedging - Short-Term — — — — —
Income Taxes - Payable - Short-Term 1.8 3.0 3.6 3.2 2.5
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.9 1.2 1.0 0.8 0.7
Common Equity - Total 58.6 48.0 41.1 32.6 27.2
Deferred Income - Short-Term 0.3 0.1 0.1 0.3 0.3
Security Deposits — — — — 0.0
Common Stock - Additional Paid in Capital including Option Reserve (0.0) 0.0 0.0 0.0 0.0
Customer Advances - Short-Term — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 58.6 48.0 41.1 32.6 27.2
Total Liabilities & Equity 80.0 66.8 58.8 49.5 43.4
Other Current Liabilities 0.6 1.0 0.9 0.6 0.5
Total Current Liabilities 12.8 11.7 11.1 9.9 9.5
Other Non-Current Liabilities - Total 0.0 0.0 0.0 0.0 0.0
Provisions - Long-Term 0.0 0.0 0.0 0.0 0.0
Post Employment Benefits - Pension & Other - Long-Term 0.0 0.0 0.0 0.0 0.0
Deferred Revenue - Long-Term — — — — 0.0
Other Non-Current Liabilities 0.0 0.0 0.0 0.0 0.0
Total Non-Current Liabilities 8.5 7.2 6.7 7.0 6.6
Common Shares - Issued - Total mn 919.3 919.3 979.3 1,004.3 1,004.3
Common Shares - Outstanding - Total mn 919.3 919.3 979.3 1,004.3 1,004.3
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 1,500.0 15,000.0 1,500.0 1,500.0 1,500.0
Common Shares - Issued - Issue Specific mn 919.3 919.3 979.3 1,004.3 1,004.3
Common Shares - Outstanding - Issue Specific mn 919.3 919.3 979.3 1,004.3 1,004.3
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×
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental — — — — —
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental — — — — —
Finance and Operating Lease Liabilities - Total - Supplemental — — — — —
Debt including Finance and Operating Lease Liabilities - Supplemental 6.3 2.3 2.2 3.2 4.3
Net Debt (30.9) (26.1) (19.2) (10.1) (6.4)
Debt - Long-Term - Maturities - Total 4.6 2.6 2.7 5.8 5.8
Debt - Long-Term - Maturities - within 1 Year 1.3 1.1 1.4 1.7 1.7
Debt - Long-Term - Maturities - Year 3 1.8 1.1 1.3 4.1 4.1
Debt - Long-Term - Maturities - Year 5 1.5 0.4 0.0 0.0 0.0
Debt - Long-Term - Maturities - Remaining — — — — —
Debt - Long-Term - Maturities - 2-3 Years 1.8 1.1 1.3 4.1 4.1
Capital Lease Maturities - Total — — — — —
Debt - Long-Term - Maturities - 4-5 Years 1.5 0.4 0.0 0.0 0.0
Capital Lease Maturities - Due within 1 Year — — — — —
Debt - Long-Term - Maturities - Year 6 & Beyond — — — — —
Capital Lease Maturities - Due in Year 5 — — — — —
Capital Lease Maturities - Interest Costs — — — — —
Capital Lease Maturities - Due in 4-5 Years — — — — —
Asset Accruals 78.1 64.9 57.7 48.6 42.8
Cash & Cash Equivalents - Total 1.7 1.5 1.1 0.9 0.5
Cash & Short Term Investments - Total 37.2 28.4 21.4 13.3 10.6
Debt - including Preferred Equity & Minority Interest - Total 6.3 2.3 2.2 3.2 4.3
Investments - Permanent 4.4 4.3 4.3 4.3 4.1
Net Book Capital 27.7 21.9 21.9 22.5 20.9
Net Operating Assets 27.7 21.9 21.9 22.5 20.9
Provisions - Total 5.3 5.7 5.5 4.9 3.4
Shareholders Equity - Common 58.6 48.0 41.1 32.6 27.2
Tangible Total Equity 58.6 48.0 41.1 32.6 27.2
Tangible Book Value 58.6 48.0 41.1 32.6 27.2
Total Book Capital 65.0 50.2 43.2 35.8 31.5
Total Capital 65.0 50.2 43.2 35.8 31.5
Total Long Term Capital 67.2 55.1 47.7 39.6 33.9
Unearned Revenue - Total 0.3 0.1 0.1 0.3 0.3
Book Value excluding Other Equity 58.6 47.9 41.0 32.5 27.2
Income Taxes - Payable - Long-Term & Short-Term 1.8 3.0 3.6 3.2 2.5
Contract Liabilities - Short-Term - Advance Consideration & Progress Billings in Excess of Unbilled Revenue 0.3 0.1 0.1 0.3 0.3
Accruals - Short-Term 33.6 25.5 20.1 12.1 7.8
Cash & Short Term Investments - Net of Debt 30.9 26.1 19.2 10.1 6.4
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.9 0.8 1.0 1.0 1.1
Total Fixed Assets - Net 31.7 27.7 26.5 26.6 25.5
Working Capital 35.3 27.0 21.2 13.0 8.3
Interest Bearing Liabilities - Total 6.3 2.3 2.2 3.2 4.3
Working Capital - Non-Cash (1.9) (1.4) (0.2) (0.3) (2.3)
Working Capital excluding Other Current Assets & Liabilities 36.2 28.1 22.2 13.7 8.9
Net Debt Including Preferred Equity & Minority Interest (30.9) (26.1) (19.2) (10.1) (6.4)
Other Short-Term & Long-Term Assets - Total 0.1 0.1 0.1 0.1 0.1
Other Short-Term & Long-Term Liabilities - Total 0.9 1.2 1.0 0.8 0.7
Total Current Assets excluding Total Inventories 40.2 31.1 24.5 15.0 11.8
Tangible Book Value excluding Other Equity 58.6 47.9 41.0 32.5 27.2
Total Debt Excluding Islamic 6.3 2.3 2.2 3.2 4.3
Trade Accounts & Trade Notes Receivable - Net - Total 1.7 1.7 2.1 1.2 0.9
Provision for Doubtful Accounts & Notes Receivable - Total 0.1 0.1 0.0 0.0 0.0
Current Liabilities excluding Current Debt - Total 9.7 10.8 10.1 8.9 8.4
Cash in Hand & with Banks - Total 1.7 1.5 1.1 0.9 0.5
Current Assets excluding Cash & Short Term Investments - Total 10.9 10.2 10.9 9.6 7.2
Cash, Short Term Investments & Accounts Receivable - Total 38.9 30.1 23.5 14.5 11.5

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