Bestway Cement reported earnings per share of Rs 11.47 for the quarter ended September 30, 2026, higher than in the same quarter last year. The company also declared a first interim cash dividend alongside its quarterly results.
Bestway Cement Limited (PSX: BWCL) presented unaudited financial statements with its directors’ report. The filing showed earnings per share rose 24.4% from the year-earlier quarter.
Quarterly earnings rise
Earnings per share — the profit attributable to each share — increased to Rs 11.47 from Rs 9.22. Both figures cover the same quarter in their respective years, making this a like-for-like comparison.
The increase shows that Bestway Cement generated more profit per share than a year earlier. These figures alone do not explain how changes in sales, costs or other income contributed to the improvement.
The year-earlier comparison
The year-earlier quarter provides the earnings baseline for this filing. Against that baseline, the latest result shows an improvement rather than a decline in profit per share.
The supplied material does not give earnings for an earlier comparable quarter. It therefore supports a year-on-year improvement, but not a longer earnings trend.
What higher earnings tell readers
In plain terms, the business earned more for each share than it did in the same quarter last year. That suggests stronger quarterly profitability on the reported measure.
The dividend declaration adds a direct shareholder payout to the earnings announcement. Earnings per share and a dividend are different measures: the former reports profit, while the latter is cash declared for shareholders.
Interim cash payout declared
The directors declared a first interim cash dividend. The earlier payout entry supplied with the material is dated 27 Oct 2026, but the available figures do not support a numerical comparison of the payouts.
No book-closure dates are provided in the supplied material. The table below sets out the payout entries on file.
| Announced | Entitlement | Book closure |
|---|---|---|
| 27 Oct 2026 | A cash dividend of 100% of face value | 03/11/2026 – 05/11/2026 |
| 27 Oct 2026 | A cash dividend of 100% of face value | 03/11/2026 – 05/11/2026 |
| 23 Jul 2026 | A cash dividend of 100% of face value | 25/08/2026 – 31/08/2026 |
| 23 Jul 2026 | A cash dividend of 100% of face value | 25/08/2026 – 31/08/2026 |
| 16 Apr 2026 | A cash dividend of 100% of face value | 24/04/2026 – 27/04/2026 |
| 26 Feb 2026 | A cash dividend of 100% of face value | 09/03/2025 – 11/03/2025 |
| 15 Oct 2025 | A cash dividend of 100% of face value | 27/10/2025 – 29/10/2025 |
| 15 Jul 2025 | A cash dividend of 100% of face value | 09/08/2025 – 15/08/2025 |
As PSX lists them, each in its own unit.
Share-price context
The supplied context identifies Friday, 30 October 2026 as the latest closing date. It does not provide a comparable price series from which to describe a rise or decline over the chart period.
The chart below presents Bestway Cement’s share-price history. The company is listed in the Cement sector and belongs to the KSE-100 index.
About Bestway Cement
Bestway Cement Limited (PSX: BWCL) is listed on the Pakistan Stock Exchange in the Cement sector and is a member of the KSE-100 index.
Source: “Transmission of Quarterly Financial Statements for the Period Ended September 30, 2026”, filed with the Pakistan Stock Exchange on Monday, 2 November 2026.
