Attock Cement Pakistan Limited (ACPL) has recorded a massive 29.2% surge in net profit for the first quarter of the fiscal year, aggressively expanding its bottom line to Rs1.08 billion as plummeting borrowing costs and rising sales overpowered a high-inflation manufacturing environment.
Operating under the strategic direction of Chief Executive Officer Omer Ashraf and Chairperson Lt. Gen. (Retd.) Anwar Ali Hyder, the company formally disclosed in the financial summary (image_d3c95f.png) that its profit for the three-month period ended September 30, 2026 (1QFY27), jumped from Rs834.70 million in the corresponding period last year. Reflecting this bottom-line momentum, basic and diluted earnings per share (EPS) expanded to Rs7.85, up from Rs6.07 in 1QFY26.
“Backed by strong top-line sales, stable gross margins, and significant debt servicing relief, Attock Cement Pakistan Limited securely closed the three-month period with its net profit reaching Rs1.08bn.”
The macroeconomic easing of domestic interest rates provided ACPL with substantial debt-servicing relief. Below the operating line, the company’s “finance cost” plummeted by an aggressive 49.4%, dropping from Rs228.92 million in 1QFY26 to just Rs115.87 million. This critical reduction in borrowing expenses directly catalyzed a 21.5% increase in profit before income tax, pushing it to Rs1.68 billion.
Also Read: Securities And Exchange Commission Of Pakistan Probes Discrepancies In SE Fruits Initial Public Offering
On the operational front, ACPL managed to offset escalating production expenses through aggressive top-line growth. Revenue from customer contracts expanded 14.1% to Rs12.03 billion, up from Rs10.54 billion in the prior year. While the “cost of sales” climbed 16.5% to Rs8.78 billion due to persistent energy and raw material inflationary pressures, the sheer volume of revenue growth allowed the company to expand its gross profit by 8.1% to Rs3.25 billion.
| Statement of Profit or Loss (1QFY27) PNG | September 30, 2026 PNG | September 30, 2025 PNG | Variance PNG |
|
Revenue from contracts with customers
|
Rs12.03 billion
|
Rs10.54 billion
|
+14.1%
|
|
Cost of sales
|
(Rs8.78 billion)
|
(Rs7.54 billion)
|
+16.5%
|
|
Gross Profit
|
Rs3.25 billion
|
Rs3.01 billion
|
+8.1%
|
|
Distribution costs
|
(Rs1.21 billion)
|
(Rs1.13 billion)
|
+7.1%
|
|
Administrative expenses
|
(Rs247.34 million)
|
(Rs251.71 million)
|
-1.7%
|
|
Other income
|
Rs122.65 million
|
Rs86.44 million
|
+41.9%
|
|
Profit from operations
|
Rs1.79 billion
|
Rs1.61 billion
|
+11.4%
|
|
Finance cost
|
(Rs115.87 million)
|
(Rs228.92 million)
|
-49.4%
|
|
Net Profit for the period
|
Rs1.08 billion
|
Rs834.70 million
|
+29.2%
|
Strict corporate austerity measures further insulated the company’s margins. Administrative expenses contracted by 2% to Rs247.34 million. However, distribution costs rose by 7% to Rs1.21 billion, reflecting higher logistical and freight tariffs associated with cement dispatch.
The company’s core earnings were supplemented by a 42% boost in “other income,” which reached Rs122.65 million. Even after absorbing a 10% increase in corporate income tax charges—which settled at Rs596.72 million—and Rs126.10 million in other expenses, ACPL successfully pushed its “profit from operations” up by 11% to Rs1.79 billion.
Backed by stable gross margins and an aggressively deleveraged balance sheet, Attock Cement Pakistan Limited has solidified its fiscal footing entering the remainder of the 2027 fiscal year.