CEMENT COMPANY LIMITED
Ref. No. KCCL/TCL/25/37 •
Tbe General Manager «
Through PUCARS and Courier
September 08, 2025 ^
Pakistan Stock Exchange Lim ited,• Stock Exchange Building,
Stock 2xchange Road, -Karachi.
Subject: Financial Results for the Year Ended June 30, 2025
Dear Sir,
We have to inform you that the Board of Directors of our Company in its meeting held on September 08, 2025 at 11:00 A.M., at Head Office, 37 P, Gulberg-11, Lahore, recommended the tollowing:
-
CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
( iv j A.NY OTHER ENTITLEMENT/CORPORATE ACTION
(v) ANY OTHER PRICE-SENSITIVE INFORMATION
NIL • NTL NIL * NIL •
NIL °
ta) The Board ‹›] Director.s of Kohat Cemenl Company Limited (the Company) has approvecl and recommended to the members of the Company for renewal of investment hy way of mark-up bearing, .short term running finance of upto PKR d00• Million in Ultra Kraft (Private) Liiiiited (UKPL), an associated company, in terms of
$‹•clion 199 raJ //ie L"ornpanie.s Act. 2017. •
ffjJ Th‹• financial re.sulks' of the Company for the year ended June 30, 2025 are attached In rev'i!llt. Aitnex-A °
the Annual General Mccting of the Company will be held on October J3, 2025 at 11:00 A.ñ4. at Registered OtTice, Kohat Cement Factory, Pindi koad, Kohat.-
i r s+ t 'r . .I nooks ut" the C ‹›mpan} will he clcsed trom October 06, 2025 to October 13,
202fi*(l›‹›th ‹a}s ifi lusi ve). 1 ran tcr i cccivcd in oi Jcr at the share department of Company,
I larnecd Vlajecd Associates (l'vt.) Limited. H.M: House, 7-Oank Square. Lahore, at the close of busin‹'s.s ‹»i October 04, 2025 evil I be treated in time for the purpose of Annual General Meeting.<
The Annual Report ot the Company will be transrilitted through PUCA RS at least 2 I days before holding of Annual General Meeting. •
Yours Sincerely.
a S
L hief E.xectitive
.
xonas
Head Office: 37-P, Gulberg II, Lahore - Pakistan.
UAN: +92-42-11-111-KCCL (5225) Fax: +92-42-3575-4084, 3587-4990
Web: https://www.kohatcement.com
2nc1: As above _
Kohat Cement Company Limited
Statement of Profit or Loss
For the year ended June 30, 2025
Note
202
Rupees
2024
Rupees
Sales-net Cost of sales
24 37,535,700,372 38,647,767,972
Gross Profit | 14,721,606,101 | 11,256,491,495 | |
Selling and distribution expenses | 26 | (225,600,fil7) | (197,259,359) |
Administrative and general expenses | (695,553,118) | (488,042,831) | |
(Allowance) / reversal of expected credit loss | |||
on trade debts | 20 | (J4,078,565) | 2,010,516 |
Other expenses | 28 | (940,359,065) | (571,950,389) |
(1,905,591,165) | (1,255,242,063) | ||
Operating profit | 12,816,014,936 | 10,001,249,432 | |
Other income | 29 | 5,280,719,197 | 4,452,416,513 |
Finance cost | 30 | (349,910,716) | (677,380,845) |
Profit before income tax and final tax | l7,7J6,823,417 | 13,776,285,100 | |
Final tax | 31 | (58,631,368) | (844,151,365) |
Profit before taxation | 17,688,192,049 | 12,932, l 33,735 | |
Taxation | 32 | (6,113,037,978) | (4,038,678,948) |
Profit after taxation | 11,575,154,071 | 8,893,454,787 | |
2025 | |||
(Restated) | |||
Rupees | Rupees | ||
Earnings per share - basic and diluted | 33 | 11.97 | 9.06 |
25 (22,81J,094,271) (27,391,276,477)
Director
33 Eg rnings per sba ze - basic end df/fled | |||||
toff ihz aañermxalion | tl.575tM.071 | 8.893.434.787 | |||
We ighted average numfir of ordinary sbeies outstanding during the | |||||
yeer tnote 33. 1. I )(2024: Restated) | 967,I42,I0i | 982, I 14,704 | |||
Earnings per share (2024: Related) | Rugws | 11.97 | 9 06 | ||
2024 | |||||
33. t. I Weigbtod avenge oum ber of ozdiae ry sba res | Numbers | ||||
Outsanding number oFshares before own shares purchased Less: Own sheres purchased during the year adjusted with time• | 200,86 I ,297 | ||||
weighting lictor | 33.1 .2 | (I,€2,877) | (4 424 658} | ||
Weighted average numher of' shares outstanding during the year | 19J4Z8SZ0 | 196,436.639 | |||
Weighted average number oF shares outstanding during the year wich | |||||
reoospective adjusanent oFStock Split in be racio oF ñ. I
33. I .3
967, T42,IO 1
982 183 197
JJ.1.J
During the year, the Company cancelled 12 million (2024- fi million) of its ordinary shares of Rs. t0 each purchased during the period firom October *S. 2024 ro April 12, 7025. The purchase was made pursuajtt to special resolution passed in rhe Exrreordinary General Meeting field on October 15, 2024 as disclosed in noce 4.3 co rhe financial stacemenrs.
Weighted average number of shares and the rtsult8nt earnings per share of 30tfi June 2024 have been restated pursuant to share split as approved by the members of the Company in tne Exnaordinary General Meeting held on August 7. 2025 and executed on August 23, 2025 as disclosed ifl note 4.4 to tfie financial statements.
33.2 Diluted oaraiogs por s6are
here is no dilutive effect on the 6es ie earnings per share as tfie Company does not have any con vertible instruments iti issue as at 30 June 2025 and 30 June 2024.
Kohat Cement Company Limited Statement of Comprehensive Income For the year ended June 30, 2fi?J | ||
202 Rupees | 2024 Rupees | |
Profit after taxation | 11,575,1o4,071 | 8,893,454,788 |
Other comprehensive income /(loss} | ||
Items that will not be reclassified to statement of profit or loss. | ||
Equity investments at FVOCI - net changes in fair value | 65,703 | |
Items that are or may be reclassified to statement of profit or loss. | ||
Debt investments at FVOCI - net changes in fair value | ||
I
I
net of deferred tax
i
(899,350)
(899,350)
(15,000)
50,703
Total comprehensive income for the year 11,574,204,721 8.893.505,491
The annexed notes from 1 to 47 form an integral part of these financial statements.
Chief Financial O fic
xecutive
er
Director
Kohat Cement Company Limited
Statement of Financial Position
As at June 30, 2025
EQU ITY AND LIA BILITIESNoie
2025
Rupoe
2024
Rupees
ASSE'I'SNP/e
2025
Rupes
2024
Rupees
Aurfiorize‹f share cupitnf
Non current arseis
Issued, subscribed and paid-up capital Reserves
4 1,83B,6I2,970
I 286,145,601
1,958,612,970
167,044,951
Property, plant and equipment 13
23,359,980,509 | 22,156,640,533 |
259,742 | 508,226 |
434,691,328 | 89,361,970 |
58,226,136 | S8,026,136 |
4,326,361,559 | 4,326,361,559 |
lntangibles 14
Accumulated profits
45,830,436,216 38,964,647,370
Long term loans and advances JS
Non-current liabilities
Long teml financing - xecf/red
Long tern deposits Deferred liabilities
deferred iaxaiion
compensated absences
Current portion of long ierm financing "trade and other payables
Contract liability Unclaimed dividend Dividend payable Provision ror taxation - neI
Short term borrowings - secured
6
8. I
8.2
6
9
24.1.3
l0 11
47,555,194,787
1,448,977,799 | 1,118,642,478 |
3,536,100 | |
5,688,116,040 | 5,505,823,994 |
36,785,931 | 29,351,103 |
837,359,258 | 1,169,295,643 |
7,710,012,398 | 6,223,153,321 |
144,300,907 | 113,418,606 |
8503909 | 8,503,909 |
33,677348 | 36,835,022 |
2,924)2,407 | 3,344,368,477 |
3,704,884 | 61,253 |
7,177,415,870
M,66170111141,090,305,291
6,657,353,675
11,095,636,231
Long term deposits Investment property
Current assets
Stores, spares and loose tools Stock-in-trade
Trade debts - unsecured, considered good
Short term investments
Loans, advances, deposits, prepayments and other receivables
Cash and bank balances
J6
i7
28,179,519,2744,99t,31t,475 | 5,785,683,486 |
2,513,556,552 | 1,793,742,440 |
1,692,217,832 | 2,110,247,902 |
26,941,632,205 | 20,279,745,954 |
1,025,371,707 | 1,140,327,819 |
1.450,702,723 | 1,102,649,172 |
18
19
20
21
22
23
38,614,792,49426,630,898,424
32,212,396,773
J2
66,794,311,768 55,843,295,197
38 843 295 197
66,794,311,768
The annexed notes from 1 to 47 form an integral part of these tinancial statements.
Chief Financial Officer q
DiF£CtO€
Kohat Cement Company Limited
Statement Of Changes In Equity
For the year ended Jwie 30, 2025
Share capital Capital re-
Capital reserves Revenue reserves
Accumulated T0t81 ffl8flWH
Total
purchase reserve Share premium Fuir value reserve General reserve
No*e | .-----------------------------------------------------------------------------------------Rupees--------------------- | -------------- | ----------------- | --- | ||||
Balance us ut 0t July 2023 Touil c‹imprehensive income for the yeiir | 2,008,612,970 | 49,704,95 I | (2,424,286) | 70,000,000 | 30,484,151,337 | 30,601,432,002 | 32,610,044,972 | |
Profit after tax for the year
Other comprehensive income fot the year
Realized gain on equity investments at FVOCl transferred to retained earnings Own shares purchased for cancellation
(50,000,000) 50,000,000
50,703
50,703
(286,417)
- 8,893,454,788 8,893,454,788 8,893,454,788
50,703 50,703
- 8,893,454,788 8,893,505,491 8,893,505,491
286,417
(413,245, 172) (363,245,172) (413,245,172)
ftalance as at 30 Juoe 2024
Totiit comprehensive Income or i#e year Profit after tax for the year
Other comprehensive loss for the year
Own shares purchased for cancellation
Balance us at 30 June 2025
4.3
1,958,612,970 50,000,000
(120,000,000) 120,000,000
1,838,612,970 170.000,000
49,704,951
49,704,951
(2,6d0,000)
(899,350)
(899,350)
70,000,000 38,964,647,370 39,131,692,321 41,090,305,291
- ll,575,l54,07I 11,575,154,071 11,575,154,071
(899,350) (899,350)
- 11,575,154,071 I 1,574,254,721 11,574,254,721
(4,709,365,225) (4,589,363,225) (4,709,365,225)
t3,559,350)
70,000,000 45,830,436.216 46.116,581.817 47 955 194 787
The annexed notes from 1 to 47 form an integral part of these financial statements.
Director
Kohat Cement Company Limited Statement of Cash Flows | |||||
For the year ended June 30, 2025 | |||||
Cash flows (rom operating activities | Note | 2025 Rupees | 2024 Rupees | ||
Cash generated from operations | 34 | 16,574,725,509 | 11,482,975,487 | ||
Finance cost paid | (391,061,821) | (731,073,634) | |||
Compensated absences paid | 8.2 | (5,770,071) | (4,833,553) | ||
Income tax paid | (6,349,518,404) | (3,227,391,582) | |||
Final tax paid | (35,529,913) | (508,158,935) | |||
Payment made to Workers' Welfare Fund | 9.3 | (172,692,762) | (168,012,374) | ||
Payment made to Workers' Profit Participation Fund | 9.2 | (241,864,000) | (196,332.000) | ||
(7,196,436,971) | (4,835,802,078) | ||||
Net cash generated from operating activities | 9,378,288,538 | 6,647,173,409 | |||
Cash flows (rom investing activities | |||||
Acquisition of property, plant and equipment | (2,498,919,336) | (1,107,284,933) | |||
Proceeds from disposal of property, plant and equipment | t5,321,000 | 2,890,000 | |||
Purchase of investment property | (1,450,816) | ||||
Short term investments - net | (2,011,541,251) | (7,105,540,815) | |||
Loan disbursed to associated undertaking | (98,000,000) | (342,000,000) | |||
Loan repaid by associated undertaking | 60,000,000 | ||||
Dividend received on short term investments | 227,521,096 | 3,359,924,294 | |||
Profit on bank deposits and loans | 220,743,65 | 238,329,752 | |||
Long term deposits | (200,000) | ||||
Long term loans and advances | (413,520,934) | (75,191,576) | |||
Net casb used in investing activities | (J,398,595,770) | (5,0o0,324,094) | |||
Cash flows from /inanciiir ••tivities | |||||
Proceeds from long term finances | -/-/ | 1,115,239,380 | |||
Repayment of long tetm finances | 44 | (1,034,355,698) | (1,034,355,875) | ||
Proceeds from short term borrowings | 44 | 100,102,104 | 828,789,900 | ||
Repayment from short term borrowings | 4J | (100,102,104) | (828,789,900) | ||
Own shares purchased for cancellation | 4.3 & 44 | (4,709,365,225) | (413,245,172) | ||
Dividend paid | 44 | (3,157,674) | (136,289) | ||
Net casb used in financing activities | (4,631,639,217) | (1,447,737,336) | |||
Net increase in cash and cash equivalents | 348,053,551 | 169,111,979 | |||
Cash and cash equivalents at beginning of the year | 1,102,649,172 | 933,537,193 | |||
Casb and cash equivalents at end of the year | 5J | 1,450,702,723 | 2 649 172 | ||
Chief Financial Offi
The annexed notes from 1 to 47 form an integral part of these financial statements.
a
Directo r