Attock Cement Pakistan Limited (PSX: ACPL) reported a strong net profit of Rs2.46 billion for the nine months ended March 31, 2026, registering a significant increase of 87.88% compared to Rs1.31 billion in the same period last year. The company’s earnings per share (EPS) also rose notably to Rs17.9 from Rs9.53 in the corresponding period of 2025.
The board also declared an interim cash dividend of Rs0.50 per share (5%) , reflecting confidence in the company’s financial performance.
| Metric | 9MFY26 | 9MFY25 | Change |
|---|---|---|---|
| Net Profit | Rs2.46bn | Rs1.31bn | +87.88% |
| EPS | Rs17.9 | Rs9.53 | +87.83% |
| Interim Dividend | Rs0.50/share (5%) | – | – |
Revenue and Gross Profit Growth
The performance was driven by a substantial 40.01% growth in revenue from contracts with customers , which surged to Rs33.11 billion from Rs23.65 billion last year. Cost of sales increased by 28.52% to Rs23.90 billion; however, this was outpaced by revenue growth, leading to a sharp 82.27% rise in gross profit to Rs9.21 billion.
Operating Expenses
On the expense side, distribution costs climbed 40.89% to Rs3.68 billion, while administrative expenses increased 28.50% to Rs820.66 million. Other expenses saw a notable spike of 146.24% to Rs294.33 million. Despite higher operating expenses, profit from operations grew significantly by 67.41% to Rs4.90 billion compared to Rs2.93 billion in the same period last year.
| Expense Category | 9MFY26 | 9MFY25 | Change |
|---|---|---|---|
| Distribution Costs | Rs3.68bn | Rs2.61bn | +40.89% |
| Administrative Expenses | Rs820.66m | Rs638.65m | +28.50% |
| Other Expenses | Rs294.33m | Rs119.53m | +146.24% |
Non-Operating Income and Finance Costs
Other income declined by 61.26% to Rs480.90 million, while finance costs dropped sharply by 45.51% to Rs739.88 million, providing significant support to the bottom line. This reduction in debt-servicing costs reflects improved liability management.
Bottom Line Performance
Profit before tax and levies surged to 2.63 times, more than doubling to Rs4.16 billion. After accounting for taxation of Rs1.70 billion, which surged significantly year-on-year (up 1,019.55%), the company posted a net profit of Rs2.46 billion for the period.
About Attock Cement Pakistan Limited
Attock Cement Pakistan Limited (PSX: ACPL) is a leading cement manufacturer in Pakistan, with production facilities serving both domestic and export markets. The company is part of the Attock Group, which has diversified interests across cement, petroleum, and other sectors.
