KOHC Kohat Cement Company Limited

Kohat Cement Company Limited (KOHC) financial ratios

Kohat Cement Company Limited earned a net margin of 27.8% in FY2026 against a five-year average of 22.4% (Cement median 12.5%). Return on equity was 20.1%, compared with a sector median of 15.4%. The current ratio stood at 3.75× and debt was 10.8% of equity. Cash took about 109 days to cycle through receivables, inventory and payables.

FY2026 vs the Cement median

Gross margin: 35.4%; Sector median 26.5%
Operating margin: 29.9%; Sector median 19.4%
Net margin: 27.8%; Sector median 12.5%
Return on equity (ROE): 20.1%; Sector median 15.4%
Return on assets (ROA): 14.6%; Sector median 8.0%
Current ratio: 3.75×; Sector median 1.19×
Debt to equity: 10.8%; Sector median 34.0%
Asset turnover: 0.52×; Sector median 0.56×
Dividend payout ratio: 0.0%; Sector median 6.6%

Median of the 19 companies in the sector with the figure for their latest fiscal year.

KOHC financial ratios (annual) (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	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	FY2016 Jul 2015 – Jun 2016	FY2015 Jul 2014 – Jun 2015	FY2014 Jul 2013 – Jun 2014	FY2013 Jul 2012 – Jun 2013	FY2012 Jul 2011 – Jun 2012	FY2011 Jul 2010 – Jun 2011	FY2010 * Jul 2009 – Jun 2010	FY2009 Jul 2008 – Jun 2009	FY2008 Jul 2007 – Jun 2008	FY2007 Jul 2006 – Jun 2007
Profitability
Gross margin	35.4%	39.2%	29.1%	26.8%	29.8%	24.8%	(0.2%)	26.9%	32.4%	43.0%	46.3%	38.6%	37.7%	38.6%	30.6%	15.2%	9.6%	23.7%	6.4%	22.1%
EBITDA margin	33.3%	37.9%	29.0%	26.3%	30.1%	26.9%	4.2%	26.4%	31.6%	41.6%	44.3%	37.4%	36.4%	38.7%	32.1%	19.0%	14.3%	30.4%	11.8%	26.4%
Operating margin	29.9%	34.5%	25.9%	23.5%	26.7%	21.8%	(2.9%)	22.7%	27.7%	37.9%	41.2%	34.2%	33.5%	35.4%	28.3%	13.9%	7.4%	25.6%	4.2%	19.2%
Pre-tax margin	41.3%	47.1%	33.5%	26.9%	27.1%	20.3%	(4.9%)	23.5%	29.5%	40.1%	44.0%	37.2%	34.3%	33.4%	21.9%	2.1%	(10.4%)	0.6%	(20.4%)	21.1%
Net margin	27.8%	30.8%	23.0%	15.0%	15.3%	14.5%	(3.9%)	15.8%	22.2%	26.2%	31.4%	26.6%	24.7%	23.3%	17.8%	1.0%	(9.5%)	0.8%	(16.2%)	12.0%
Effective tax rate	32.8%	34.6%	31.2%	44.4%	43.7%	28.4%	—	32.8%	24.9%	34.8%	28.6%	28.4%	27.9%	30.2%	18.4%	49.3%	—	(27.9%)	—	43.4%
Returns
Return on equity (ROE)	20.1%	26.0%	24.1%	19.4%	20.3%	17.1%	(2.3%)	13.1%	17.9%	24.4%	35.9%	34.3%	43.1%	53.7%	56.7%	3.1%	(16.6%)	1.2%	(9.1%)	7.7%
Return on assets (ROA)	14.6%	18.4%	16.4%	12.5%	12.6%	10.3%	(1.4%)	9.0%	13.7%	17.9%	24.2%	21.3%	25.3%	26.3%	18.1%	0.7%	(4.1%)	0.3%	(3.2%)	4.0%
Return on invested capital (ROIC)	18.7%	25.2%	23.6%	18.4%	17.8%	14.3%	—	11.4%	17.4%	22.8%	31.5%	30.6%	38.3%	39.7%	31.0%	5.8%	—	10.2%	—	4.7%
Liquidity
Current ratio	3.75×	3.31×	2.91×	2.31×	1.87×	1.30×	0.83×	1.01×	2.83×	3.21×	2.83×	2.05×	1.89×	1.80×	0.80×	0.70×	0.43×	0.56×	0.66×	1.05×
Quick ratio	3.13×	2.67×	2.21×	1.52×	1.25×	0.73×	0.30×	0.62×	2.05×	2.35×	2.15×	1.68×	1.49×	1.05×	0.21×	0.21×	0.15×	0.23×	0.23×	0.49×
Leverage
Debt to equity	10.8%	4.8%	5.2%	9.8%	15.6%	27.2%	37.3%	28.7%	2.4%	5.9%	11.6%	18.7%	10.2%	24.2%	75.0%	235.0%	257.7%	223.2%	202.1%	119.9%
Debt to capital	9.7%	4.6%	5.0%	8.9%	13.5%	21.4%	27.2%	22.3%	2.3%	5.6%	10.4%	15.8%	9.3%	19.5%	42.8%	70.1%	72.0%	69.1%	66.9%	54.5%
Debt to assets	7.9%	3.4%	3.7%	6.4%	9.8%	16.8%	22.0%	18.0%	1.8%	4.5%	8.2%	11.9%	6.2%	13.6%	30.6%	54.1%	58.3%	58.8%	61.8%	49.9%
Assets to equity	1.38×	1.41×	1.47×	1.55×	1.61×	1.66×	1.64×	1.45×	1.31×	1.36×	1.48×	1.61×	1.71×	2.04×	3.13×	4.38×	4.09×	3.53×	2.82×	1.91×
Efficiency
Asset turnover	0.52×	0.60×	0.71×	0.84×	0.83×	0.71×	0.36×	0.57×	0.62×	0.68×	0.77×	0.80×	1.02×	1.13×	1.02×	0.68×	0.43×	0.42×	0.20×	0.34×
Receivable days days	27	28	22	13	13	15	26	27	30	22	19	16	12	12	7	1	2	2	5	5
Inventory days days	114	123	105	89	81	78	90	81	106	109	90	72	73	90	87	81	105	131	169	78
Payable days days	31	32	17	13	24	30	31	29	29	19	23	13	7	17	31	26	22	22	15	38
Cash conversion cycle days	109	119	110	89	70	62	85	79	107	111	86	74	78	85	64	56	84	111	159	45
Dividends
Dividend payout ratio	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	—	20.3%	25.9%	61.0%	21.0%	46.5%	9.8%	24.5%	23.3%	0.0%	—	0.0%	—	0.0%
Earnings retention rate	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	—	0.80×	0.74×	0.39×	0.79×	0.53×	0.90×	0.76×	0.77×	1.00×	—	1.00×	—	1.00×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

KOHC: frequently asked questions

What is KOHC's EPS?

Kohat Cement Company Limited reported basic earnings per share of Rs 11.64 for FY2026 (Jul 2025 – Jun 2026).

What is KOHC's P/E ratio?

At the closing price of Rs 83.32 on 16 Oct 2026, KOHC trades at a P/E of 7.2× based on EPS of Rs 11.64 (FY2026).

Does KOHC pay dividends?

Kohat Cement Company Limited did not declare a cash dividend for FY2026.

What was KOHC's revenue and profit in FY2026?

Kohat Cement Company Limited reported revenue of Rs 38.5 bn and profit attributable to shareholders of Rs 10.7 bn for FY2026 (Jul 2025 – Jun 2026).

What is KOHC's book value per share?

Kohat Cement Company Limited's book value per share was Rs 63.79 at the end of FY2026. The shares trade at 1.31× book value.

Information only, not investment advice.