Kohat Cement Company Ltd
Kohat Cement Company Ltd operates in Construction Materials.
Kohat Cement Company Ltd (KOHC) - Net Assets
Latest net assets as of June 2024: PKRs41.09 Billion PKR
Based on the latest financial reports, Kohat Cement Company Ltd (KOHC) has net assets worth PKRs41.09 Billion PKR as of June 2024.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (PKRs58.84 Billion) and total liabilities (PKRs17.75 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | PKRs41.09 Billion |
| % of Total Assets | 69.83% |
| Annual Growth Rate | 14.64% |
| 5-Year Change | 119.42% |
| 10-Year Change | N/A |
| Growth Volatility | 9.07 |
Kohat Cement Company Ltd - Net Assets Trend (2016–2024)
This chart illustrates how Kohat Cement Company Ltd's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Kohat Cement Company Ltd (2016–2024)
The table below shows the annual net assets of Kohat Cement Company Ltd from 2016 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-06-30 | PKRs41.09 Billion | +26.01% |
| 2023-06-30 | PKRs32.61 Billion | +19.69% |
| 2022-06-30 | PKRs27.25 Billion | +22.60% |
| 2021-06-30 | PKRs22.22 Billion | +18.67% |
| 2020-06-30 | PKRs18.73 Billion | -4.81% |
| 2019-06-30 | PKRs19.67 Billion | +9.43% |
| 2018-06-30 | PKRs17.98 Billion | +17.45% |
| 2017-06-30 | PKRs15.31 Billion | +11.16% |
| 2016-06-30 | PKRs13.77 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Kohat Cement Company Ltd's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 222.3% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | PKRs39.01 Billion | 94.95% |
| Other Components | PKRs2.08 Billion | 5.05% |
| Total Equity | PKRs41.09 Billion | 100.00% |
Kohat Cement Company Ltd Competitors by Market Cap
The table below lists competitors of Kohat Cement Company Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
NEW AFRICAN PROPERTIES LIMITED
XBOT:NAP-EQU
|
$2.80K |
|
4SC - Dusseldorf Stock Exchang
DU:VSC
|
$2.80K |
|
Artisanal Spirits Company PLC
LSE:ART
|
$2.81K |
|
Capital Metals PLC
LSE:CMET
|
$2.81K |
|
Bogawantalawa Tea Estates PLC
CM:BOPLN0000
|
$2.80K |
|
Centro Escolar University
PSE:CEU
|
$2.80K |
|
WOOD GROUP (JOHN)
BE:JWG1
|
$2.80K |
|
Askari Bank Ltd
KAR:AKBL
|
$2.79K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kohat Cement Company Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 32,610,044,972 to 41,090,305,291, a change of 8,480,260,319 (26.0%).
- Net income of 8,893,454,788 contributed positively to equity growth.
- Dividend payments of 136,289 reduced retained earnings.
- Share repurchases of 413,245,172 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | PKRs8.89 Billion | +21.64% |
| Dividends Paid | PKRs136.29K | -0.0% |
| Share Repurchases | PKRs413.25 Million | -1.01% |
| Other Changes | PKRs186.99K | +0.0% |
| Total Change | PKRs- | 26.01% |
Book Value vs Market Value Analysis
This analysis compares Kohat Cement Company Ltd's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 0.41x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 1.11x to 0.41x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-06-30 | PKRs76.20 | PKRs84.72 | x |
| 2018-06-30 | PKRs89.50 | PKRs84.72 | x |
| 2019-06-30 | PKRs97.94 | PKRs84.72 | x |
| 2020-06-30 | PKRs93.23 | PKRs84.72 | x |
| 2021-06-30 | PKRs110.64 | PKRs84.72 | x |
| 2022-06-30 | PKRs135.65 | PKRs84.72 | x |
| 2023-06-30 | PKRs162.35 | PKRs84.72 | x |
| 2024-06-30 | PKRs204.57 | PKRs84.72 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kohat Cement Company Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 21.64%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 23.01%
- • Asset Turnover: 0.66x
- • Equity Multiplier: 1.43x
- Recent ROE (21.64%) is above the historical average (17.29%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 32.01% | 31.44% | 0.72x | 1.40x | PKRs3.03 Billion |
| 2017 | 23.16% | 26.18% | 0.67x | 1.32x | PKRs2.01 Billion |
| 2018 | 16.58% | 22.17% | 0.58x | 1.30x | PKRs1.18 Billion |
| 2019 | 12.55% | 15.78% | 0.50x | 1.59x | PKRs501.39 Million |
| 2020 | -2.37% | -3.93% | 0.35x | 1.70x | PKRs-2.32 Billion |
| 2021 | 15.74% | 14.54% | 0.67x | 1.62x | PKRs1.28 Billion |
| 2022 | 18.44% | 15.28% | 0.76x | 1.59x | PKRs2.30 Billion |
| 2023 | 17.85% | 14.96% | 0.79x | 1.52x | PKRs2.56 Billion |
| 2024 | 21.64% | 23.01% | 0.66x | 1.43x | PKRs4.78 Billion |
Industry Comparison
This section compares Kohat Cement Company Ltd's net assets metrics with peer companies in the Construction Materials industry.
Industry Context
- Industry: Construction Materials
- Average net assets among peers: $30,407,841,000
- Average return on equity (ROE) among peers: 15.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kohat Cement Company Ltd (KOHC) | PKRs41.09 Billion | 32.01% | 0.43x | $2.80K |
| Attock Cement Pakistan Ltd (ACPL) | $24.95 Billion | 4.49% | 0.89x | $9.65K |
| Bestway Cement Ltd (BWCL) | $57.61 Billion | 17.53% | 0.61x | $14.66K |
| Cherat Cement Company Ltd (CHCC) | $9.14 Billion | 15.37% | 0.69x | $8.92K |
| D G Khan Cement Company Ltd (DGKC) | $78.98 Billion | 11.23% | 0.60x | $5.62K |
| Fauji Cement Company Ltd (FCCL) | $19.68 Billion | 13.28% | 0.41x | $1.39K |
| Gharibwal Cement Ltd (GWLC) | $9.83 Billion | 27.41% | 0.84x | $1.48K |
| Maple Leaf Cement Factory Ltd (MLCF) | $32.41 Billion | 7.59% | 1.06x | $2.84K |
| Pioneer Cement Ltd (PIOC) | $10.67 Billion | 23.61% | 0.38x | $8.18K |