AICLRs 31.0+9.1%BERGRs 36.5-14.4%PRLRs 147.7+44.2%AGLRs 16.9+69.1%KAPCORs 51.5+57.5%SITCRs 52.5-4.6%NMLRs 374.1+210.3%NETSOLRs 5,771.3+29.7%BOPRs 138.7-11.7%PSORs 443.1+105.3%NPLRs 18.7+89.3%FMLRs 288.6+94.9%MARIRs 23.5-11.0%THALLRs 140.6+110.3%NRLRs 61.3-22.3%HBLRs 451.9-6.7%SYSRs 1,566.1+36.2%GATMRs 79.9+33.4%GHGLRs 1,075.6+1.5%FCEPLRs 85.0+61.6%PNSCRs 566.1-42.5%AVNRs 463.8+57.3%FFLRs 135.5+33.3%AGTLRs 159.5-34.9%FEROZRs 274.0+45.3%SRVIRs 38.0+63.0%ILPRs 26.7+20.5%KELRs 71.8+64.8%MLCFRs 1.8-5.9%HTLRs 157.8+46.7%PIOCRs 54.6+58.7%IGIHLRs 98.5-4.8%EFERTRs 76.5+20.3%FFCRs 14.2-30.0%GHNIRs 476.1+34.4%PTCRs 14,713.1+1.5%TPLPRs 2,078.1+10.1%UBLRs 355.3-25.8%ISLRs 171.0+2.7%APLRs 38.3+9.0%ABOTRs 4.4-26.4%PKGSRs 61.2+35.3%FABLRs 263.0-1.9%ATLHRs 10.6-5.5%OGDCRs 71.0+43.4%MTLRs 106.9-27.7%NCLRs 5.7+56.9%UNITYRs 758.2+41.8%LUCKRs 67.7+22.9%KTMLRs 158.5+51.2%SNBLRs 172.8+16.1%BWCLRs 196.5+40.1%CHCCRs 25.0-4.0%ASTLRs 9.1+14.5%ITTEFAQRs 12.3-9.9%AGPRs 30.8-42.3%HINOONRs 61.3-35.9%ENGRORs 68.6+46.4%ATRLRs 26.4+81.9%SHELRs 187.1-5.4%JDWSRs 2.1+20.6%EFUGRs 50.9+44.1%KOHCRs 79.1+42.0%BNWMRs 54.3+62.8%GLAXORs 56.9+14.0%CNERGYRs 49.2-1.8%JSBLRs 377.8-24.1%SEARLRs 21.7-21.2%MCBRs 81.8-4.4%BAFLRs 110.1+14.1%TGLRs 236.2-8.1%NCPLRs 27.7+19.9%AIRLINKRs 81.3+23.7%PAELRs 27.5+77.4%PAKTRs 1.7+3.6%INDURs 74.3-34.6%EPCLRs 17.8-50.1%TRGRs 100.9+18.5%SNGPRs 3.6-7.2%MEBLRs 95.1+11.0%PPLRs 12.0+27.2%POLRs 149.8+69.1%BAHLRs 123.3-17.6%GWLCRs 18.0+9.8%ACPLRs 41.8+19.4%FCCLRs 146.4+6.4%HCARRs 752.9-10.6%NBPRs 173.6-16.9%FATIMARs 237.9+68.5%SSGCRs 12.9+40.7%AKBLRs 268.1-10.1%LOTCHEMRs 65.9-7.3%NATFRs 5.0-57.8%MUGHALRs 76.8-47.2%PSMCRs 514.2-32.5%ICIRs 268.1+5.8%HUBCRs 48.3+16.8%NESTLERs 4.6-50.6%ARPLRs 89.9-12.9%DGKCRs 681.9+39.9%PSELRs 113.5-0.4%AICLRs 31.0+9.1%BERGRs 36.5-14.4%PRLRs 147.7+44.2%AGLRs 16.9+69.1%KAPCORs 51.5+57.5%SITCRs 52.5-4.6%NMLRs 374.1+210.3%NETSOLRs 5,771.3+29.7%BOPRs 138.7-11.7%PSORs 443.1+105.3%NPLRs 18.7+89.3%FMLRs 288.6+94.9%MARIRs 23.5-11.0%THALLRs 140.6+110.3%NRLRs 61.3-22.3%HBLRs 451.9-6.7%SYSRs 1,566.1+36.2%GATMRs 79.9+33.4%GHGLRs 1,075.6+1.5%FCEPLRs 85.0+61.6%PNSCRs 566.1-42.5%AVNRs 463.8+57.3%FFLRs 135.5+33.3%AGTLRs 159.5-34.9%FEROZRs 274.0+45.3%SRVIRs 38.0+63.0%ILPRs 26.7+20.5%KELRs 71.8+64.8%MLCFRs 1.8-5.9%HTLRs 157.8+46.7%PIOCRs 54.6+58.7%IGIHLRs 98.5-4.8%EFERTRs 76.5+20.3%FFCRs 14.2-30.0%GHNIRs 476.1+34.4%PTCRs 14,713.1+1.5%TPLPRs 2,078.1+10.1%UBLRs 355.3-25.8%ISLRs 171.0+2.7%APLRs 38.3+9.0%ABOTRs 4.4-26.4%PKGSRs 61.2+35.3%FABLRs 263.0-1.9%ATLHRs 10.6-5.5%OGDCRs 71.0+43.4%MTLRs 106.9-27.7%NCLRs 5.7+56.9%UNITYRs 758.2+41.8%LUCKRs 67.7+22.9%KTMLRs 158.5+51.2%SNBLRs 172.8+16.1%BWCLRs 196.5+40.1%CHCCRs 25.0-4.0%ASTLRs 9.1+14.5%ITTEFAQRs 12.3-9.9%AGPRs 30.8-42.3%HINOONRs 61.3-35.9%ENGRORs 68.6+46.4%ATRLRs 26.4+81.9%SHELRs 187.1-5.4%JDWSRs 2.1+20.6%EFUGRs 50.9+44.1%KOHCRs 79.1+42.0%BNWMRs 54.3+62.8%GLAXORs 56.9+14.0%CNERGYRs 49.2-1.8%JSBLRs 377.8-24.1%SEARLRs 21.7-21.2%MCBRs 81.8-4.4%BAFLRs 110.1+14.1%TGLRs 236.2-8.1%NCPLRs 27.7+19.9%AIRLINKRs 81.3+23.7%PAELRs 27.5+77.4%PAKTRs 1.7+3.6%INDURs 74.3-34.6%EPCLRs 17.8-50.1%TRGRs 100.9+18.5%SNGPRs 3.6-7.2%MEBLRs 95.1+11.0%PPLRs 12.0+27.2%POLRs 149.8+69.1%BAHLRs 123.3-17.6%GWLCRs 18.0+9.8%ACPLRs 41.8+19.4%FCCLRs 146.4+6.4%HCARRs 752.9-10.6%NBPRs 173.6-16.9%FATIMARs 237.9+68.5%SSGCRs 12.9+40.7%AKBLRs 268.1-10.1%LOTCHEMRs 65.9-7.3%NATFRs 5.0-57.8%MUGHALRs 76.8-47.2%PSMCRs 514.2-32.5%ICIRs 268.1+5.8%HUBCRs 48.3+16.8%NESTLERs 4.6-50.6%ARPLRs 89.9-12.9%DGKCRs 681.9+39.9%PSELRs 113.5-0.4%

Compare Watch

ACPL

REDUCE

Attock Cement Pakistan

Cement · 0.36% of the KSE-100

Price

Rs 41.76

Market cap

Rs 24.3bn

12-month return

+19.4%

Rank

85 of 101

38composite

Rule-based50

ML ranker16

Conviction39

Why the engine ranks it here

Attock Cement Pakistan (ACPL) screens poorly against the rest of the KSE-100, ranking 85 of 101 on a composite score of 38/100.

Attock Cement Pakistan sits in the Cement sector and scores best on balance-sheet strength (62/100), weakest on valuation (42/100). At PKR 41.76 the shares trade on a P/E of 1.2x, 0.19x book, a 58.1% dividend yield. The Piotroski F-Score is 8 of 9 (very strong) and the Altman Z''-Score is 9.07 (financially sound).

What it does well

ACPL grew revenue 1.9% over the last year.

Growth

ACPL sits at 0.3x net debt to EBITDA.

Balance-sheet strength

ACPL is unusually steady at 25.0% annualised volatility.

Price trend

What holds it back

ACPL free cash flow yield is 46.4%.

Valuation

ACPL returns only 12.5% on invested capital.

Profitability & earnings quality

ACPL free cash flow is 5.0% of sales.

Profitability & earnings quality

What would change this view

→ a pull-back in the share price, or earnings catching up with the current multiple

Five-pillar breakdown

Each pillar scores the company against sector peers, where 50 is the sector average.

Profitability & earnings quality30% weight48

Valuation25% weight42

Balance-sheet strength20% weight63

Growth15% weight53

Price trend10% weight47

The classic screens

Piotroski tests nine accounting facts about improvement; Altman scores the distance from financial distress.

Piotroski F-Score

8 / 9

very strong · 8 of 9 tests passed

Altman Z''-Score

9.07

safe zone · safe above 5.85

Profitable on assets

ROA 9.6%

Cash generative

CFO PKR 23,745m

Returns improving

ROA 9.6% vs 4.6% a year ago

Earnings backed by cash

CFO PKR 23,745m vs profit PKR 19,541m

Deleveraging

debt/assets 0.23 vs 0.24

Liquidity improving

current ratio 1.92 vs 1.94

Margin expanding

gross margin 40.7% vs 26.8%

Assets working harder

asset turnover 1.10x vs 1.02x

No shareholder dilution

582m shares vs 582m

Altman components

Working capital / assets0.205

Retained earnings / assets0.579

Operating profit / assets0.145

Equity / liabilities1.535

Sales / assets1.088

Price history

Weekly closes. Beta 1.11 against the index, annualised volatility 25%, RSI 29.

+273.2% over this window

Reported accounts

The last twelve quarters as filed, in PKR millions. The publication date is what the engine uses to decide when a figure became knowable.

Quarter	Revenue	Gross profit	Operating	Net income	EPS	Filed
2025 Q4	Rs 59.1bn	Rs 23.5bn	Rs 7.7bn	Rs 5.0bn	8.60	2026-04-30
2025 Q3	Rs 59.9bn	Rs 18.1bn	Rs 5.4bn	Rs 3.4bn	5.92	2025-11-14
2025 Q2	Rs 60.1bn	Rs 30.2bn	Rs 10.4bn	Rs 6.9bn	11.91	2025-08-14
2025 Q1	Rs 55.3bn	Rs 26.5bn	Rs 9.0bn	Rs 5.9bn	10.15	2025-05-15
2024 Q4	Rs 50.7bn	Rs 17.0bn	Rs 5.3bn	Rs 3.2bn	5.58	2025-04-30
2024 Q3	Rs 49.8bn	Rs 14.8bn	Rs 4.4bn	Rs 2.6bn	4.39	2024-11-14
2024 Q2	Rs 53.6bn	Rs 19.3bn	Rs 6.1bn	Rs 3.7bn	6.39	2024-08-14
2024 Q1	Rs 56.8bn	Rs 8.5bn	Rs 1.6bn	Rs 630m	1.08	2024-05-15
2023 Q4	Rs 61.6bn	Rs 16.8bn	Rs 4.8bn	Rs 3.0bn	5.16	2024-04-29
2023 Q3	Rs 72.5bn	Rs 13.1bn	Rs 3.0bn	Rs 1.8bn	3.07	2023-11-14
2023 Q2	Rs 78.3bn	Rs 18.6bn	Rs 5.0bn	Rs 3.3bn	5.73	2023-08-14
2023 Q1	Rs 80.7bn	Rs 21.1bn	Rs 6.0bn	Rs 4.1bn	6.99	2023-05-15

Ranked against Cement

Every peer in the same sector, ordered by composite score. These are the companies whose ratios set this one's z-scores.

MLCFMaple Leaf Cement Factory0.2x60

PIOCPioneer Cement Limited0.5x59

LUCKLucky Cement Limited0.6x51

BWCLBestway Cement Limited1.3x50

CHCCCherat Cement Company0.1x50

KOHCKohat Cement Company0.4x49

GWLCGharibwal Cement Limited0.2x39

ACPLAttock Cement Pakistan1.2x38

FCCLFauji Cement Company1.2x38

DGKCD.G. Khan Cement Company3.4x30

Scored as of 31 December 2025. Generated by an automated screen for research and educational use. Not investment advice, and not a substitute for a SECP-licensed adviser.