Attock Cement Pakistan Posts Stronger Profit in First Quarter of FY2026-27

Attock Cement Pakistan Limited has reported an improvement in its financial performance for the quarter ended September 30, 2026, with higher revenue, increased profitability and stronger cash generation compared with the same period last year.

According to the company’s unaudited interim financial statements, Attock Cement recorded revenue of approximately Rs12.03 billion during the quarter, compared with Rs10.54 billion in the corresponding period of 2025. This represents an increase of around 14.1%, reflecting growth in the company’s sales.

Profit Rises to Rs1.08 Billion

The company’s profitability also improved during the reporting period. Profit for the quarter increased to Rs1.08 billion from Rs834.7 million in the same quarter last year, marking a rise of approximately 29.2%.

Earnings per share (EPS) climbed to Rs7.85, compared with Rs6.07 in the corresponding period of the previous year. The increase in EPS highlights the improvement in earnings available to shareholders.

Attock Cement’s gross profit reached Rs3.25 billion, up from Rs3.01 billion a year earlier. Meanwhile, profit from operations increased to Rs1.79 billion from Rs1.61 billion.

Lower Finance Costs Support Earnings

One of the notable improvements in the company’s financial results was a reduction in finance costs. These expenses declined to Rs115.9 million during the quarter, compared with Rs228.9 million in the corresponding period last year.

The lower finance costs helped support the company’s profit before tax, which rose to Rs1.68 billion from Rs1.38 billion. After accounting for income tax expenses of Rs596.7 million, the company reported a quarterly profit of Rs1.08 billion.

Distribution costs increased to Rs1.21 billion from Rs1.13 billion, while administrative expenses edged down to Rs247.3 million from Rs251.7 million.

Financial Position Strengthens

Attock Cement’s total assets stood at Rs52.78 billion as of September 30, 2026, compared with Rs50.33 billion at June 30, 2026. The increase reflects a stronger overall asset position at the end of the quarter.

The company’s cash and bank balances rose to Rs2.02 billion from Rs1.47 billion at the end of June. Short-term investments also increased to Rs3.86 billion from Rs1.92 billion.

However, current liabilities increased to Rs16.80 billion from Rs15.50 billion, while total liabilities rose to Rs27.00 billion from Rs25.62 billion. These movements will remain important considerations when assessing the company’s working capital and overall financial position.

Operating Cash Flow Improves Significantly

The company also reported a substantial improvement in cash generated from operating activities. Net operating cash flow reached Rs2.84 billion during the quarter, compared with Rs1.68 billion in the same period last year.

Cash used in investing activities amounted to Rs1.89 billion, primarily reflecting the purchase of mutual fund units worth Rs1.85 billion. Financing activities recorded a net cash outflow of Rs399.1 million, including repayments of short-term borrowings and long-term loans.

Despite these outflows, the company reported a net increase in cash and cash equivalents of Rs548.9 million during the period.

Outlook for Investors

Attock Cement Pakistan’s latest quarterly results show encouraging progress, with revenue growth, higher earnings per share and lower finance costs contributing to improved profitability. Stronger operating cash flow and higher cash balances also provide positive indicators of its financial performance.

Going forward, the company’s results will depend on its ability to maintain sales growth, manage production and distribution expenses, control financing costs and sustain healthy cash generation.

For investors, the latest figures provide an updated picture of Attock Cement’s performance at the beginning of the 2026-27 financial year. However, a complete assessment of the company’s prospects should also consider future quarterly results, industry conditions and developments affecting Pakistan’s cement sector.