ATTOCK CEMENT PAKISTAN LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT SEPTEMBER 30, 2025
NOt0
Unaudited Audited September 30, 202$ June 30, 2025
ASSETS | - Rs. in 000' | - | ||||
Non-current assets | ||||||
Fixed assets - property, plant and equipment | 4 | 36,B92,OSO | 37,340,023 | |||
Long - term loans and advances | 55,596 | 57,123 | ||||
Long - term deposits | 99,940 | 99,940 | ||||
5 | 3 49 08 " | |||||
Current assets ° | ||||||
Inventories | 5 | 5929,349 | 7,652,885 | |||
Trade receivables - considered good | 8J2,009 | 812,385 | ||||
Loans and advances " | 169,491 | 131,502 | ||||
Short - term deposits and prepayments ' | 6JJ,600 | 548,854 | ||||
Other receivables^ | 8J,649 | 169,103 | ||||
Taxation - payments less provisions | 880,708 | 1,899,563 | ||||
Tax refunds due from Government - Sales tax | 36B,614 | 234,802 | ||||
Cash and bank balances | i,5J$,621 | 1,388,582 | ||||
10,42J,04i'/ | 12,837,686 | |||||
nvestment held for sale | 6 | 86,942 | 86,942 | |||
Total assets | 5 | 50 421 714 | ||||
EQUITY AND LIABILITIES | ||||||
Share capital and reserves | ||||||
Share capital - issued, subscribed and paid-up | 1,374,270 | 1,374,270 | ||||
Unappropriated profit | 20,862,000 | 21,126,609 | ||||
LIABILTTTES | 22,236,270 | 22,500,879 | ||||
Non-current liabilities ° | ||||||
Long - term loans | 4,491,468 | 4,806,612 | ||||
Deferred income - Government grant | 601,282 | 601,282 | ||||
Lease liabilities | 827 " | 827 " | ||||
Deferred tax liabilities | 5,247,434 " | 5,130,434 | ||||
Employee benefit obligations '" | 159,966 | 159,966 | ||||
10,500,977 - | 10,698,121 | |||||
Current liabilities' | ||||||
Trade and other payables | 7 | 5,901,991 | 8,062,195 | |||
Unctaimed dividend | 12,387 | 12,387 | ||||
Dividend payable | 1,099,416 | " | ||||
Accrued mark-up | 114,1•64 | 178,568 | ||||
Short - term borrofings | 7,667,029 | 8,946,111 | ||||
Current portion of lease liabilities | 25,355 | 22,453 | ||||
14,820,322 | 17,221,714 | |||||
Yotel liabilities | 25.T21,299 < | 27,920,835 | ||||
Contingencies & commitments | ||||||
Total equity and TiabiTities | 47,557,569 | 50.421,714 |
The annexed notes 1 to 14 form an integral part of these financial statements.
Chief Financial Officer JDirector
*' '" "'
ATTOCK CEMENT PAKISTAN LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE QUARTER ENDED SEPTEMBER 30, 2025 - UNAUDITED
Sep. 30, Sep. 30,
2025 2024
Notes --------Hupeesin '000--------
Revenue from contracts with customers ' | 9 | 10,543,454^ | 6,426,429* | |
Cost of sales | (7,537,255) | (5,331,289) | ||
Gross Profit | 3,006,199 ' | 1,095,140 | ||
Distribution costs | 10 | (1,128,935) ' | (731,322) | |
Administrative expenses | (251,711) | (191,336) | ||
Other expenses | (103,831) | (5,000) | ||
Other income^ | 86,440 | 29,708 | ||
Profit from operations | 1,608,162 | 197,190 | ||
Finance cost | (228,919) ' | (131,552) | ||
Profit before income tax & levies | 1,379,243 | 65,638 | ||
Income tax expense | (544,539) | (3,728) | ||
Profit for the period | 834,704^ | 61,910 | ||
Total comprehensive income for the period | 834,704 | 61,910 | ||
Basic and diluted earnings per share (Rs.) | 6.07 | 0.45 |
The annexed notes 1 to 14 form aa integral part of these financial statements.
Chief Financial Officer Director
ATTOCK CEMENT PAKISTAN LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITYFOR THE QUARTER ENDED SEPTEMBER 30, 2025 - UNAUDITED
subscribed & paid up capital | Unappropriated profit | Total |
------------------•----------- Rs. '000 ----------------------------
Balance as at July 1, 2024
Total comprehensive income for the quarter ended September 30, 2024,
Profit for the quarter ended September 30, 2024
1,374,270
20,142,476
21,516,746
Other comprehensive income for the quarter ended September 30, 2024
Balance as at September 30, 2024
61,910
61,910
1,374,270
61,910 61,910 20,204,386 21,578,656
Final dividend for the year ended June 30, 2024 @ Rs. 4 per share
Profit for the three quarters ended June 30,
2025
Other comprehensive loss for the year ended June 30, 2025
Balance as at June 30, 2025
Final dividend for the year ended June 30, 2025 @ Rs. 8 per share
Profit for the quarter ended September 30, 2025 - Unaudited
Other comprehensive income for the quarter ended September 30, 2025
Balance as at September 30, 2025
1,669,181 | 1,66^,181 | |
(197,147) | (197,147) | |
1,374,270 | 21,126,712 | 22,500,982 |
(1,099,416) | (1,099,416) | |
834,704 | 834,704 |
1,374,270
(549,708)
834,704
20,862,000
(549,708)
834,704
22,236,270
The annexed notes 1 to 14 form an integral part of these financial statements.
Chief Financial Officer
Director
ATTOCK CEMENT PAKISTAN LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS
FOR THE QUARTER ENDED SEPTEMBER 30, 2025 - UNAUDITED
Note
Sep 30,
2025
Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Cash generated from operations 11
Finance cost paid
Income tax and levies - Refund
(Increase) / decrease in long-term loans and advances Employee benefit obligations paid
Net cash generated from operating activities CASH FLOWS FROM INVESTING ACTIVITIES
Fixed capital expenditure incurred
Proceeds received against divestment of associate Proceeds from disposal of operating assets ^ Purchase of open ended mutual fund units (Placement) / encashment in Term Deposits
Profit received
Net cash (used in) / generated from investing activities
(Rupees '000)
1,384,646
(255,912)
581,316
1,527
(32,543)
(479,680)
3,256,1 10
349
(300,000)
212,945
12,086
(4,396)
(100,000)
46,627
1,679,034
(57,769)
1,551,045
(275,823)
377,424
(16,527)
1,636,117
"
2,701,810
CASH FLOWS FROM FINANCING ACTIVITIES
Dividend paid
Repayment of long - term loans Net cash (used in) financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the period' Cash and cash equivalents at the end of the period(48)
(0)
(315,143)
(315,143)
(315,143) (315,191)
1,306,122 4,022,736
(1,391,979) (8,101,455)
(85,857) (4,078,719)
The annexed notes 1 to 14 form an integral part of these financial statements.
Chief Financial Officer