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VIS Finalizes Rating of Long Term Sukuk of Thatta Cement Company Limited

Karachi, November 14, 2025: VIS Credit Rating Company Limited (VIS) has assigned final rating of ‘AA-’ (Double A minus) to Thatta Cement Company Limited’s PKR 5.5 bn Long-Term Sukuk I (LTS-I) (‘Sukuk’ or ‘the Instrument’). The long-term rating of 'AA-' denotes high credit quality; Protection factors are strong. Risk is modest but may vary slightly from time to time because of economic conditions. Outlook on the instrument rating is ‘Stable’. The outstanding entity ratings of THCCL are ‘A/A2’ with a ‘Stable’ outlook. Previous rating action was announced on September 18, 2025.

THCCL has issued a secured, listed, & privately placed Long-Term Islamic Certificate of up to PKR 5,500 million inclusive of green shoe option of PKR 500 million on 10th October, 2025. The proceeds from the issue will be utilized for the purpose of acquiring a listed operational company registered under the Companies Act, 2017. The tenor of the instrument is four (04) years from the date of drawdown and the profit rate is based on 6 months KIBOR plus 2.50% per annum. Profit will be payable on six monthly basis in arrears on the outstanding principal amount.

The assigned rating of THCCL reflect sustained improvement in financial performance, supported by stronger profitability, enhanced liquidity, and a conservative capital structure. Profitability was reinforced by the shift to cost-efficient domestic coal and the commissioning of a 5MW solar project and 4.8 MW wind power plant, which diversified the energy mix and provided an effective hedge against input cost volatility. Capitalization remains conservative, with no long-term debt and minimal reliance on short-term borrowings, translating into low gearing and strong debt-servicing capacity underpinned by healthy cash flows. The issued PKR 5.5b sukuk for acquisition will elevate leverage, but improved core profitability and cash flows from the operational target are expected to support gradual deleveraging and restore capitalization to comfortable levels over the medium term.

Sukuk rating incorporates credit enhancement, including charge over the Company’s present and future current and fixed assets, creation of a Sukuk Payment Account (SPA) funded 30 days prior to payment date, and a signed undertaking, approved by the Board, authorizing sell off of Treasury Shares in case of any shortfall in the SPA for Sukuk repayments. The disposal of Treasury Shares, if triggered, is to be completed within 20 days to ensure the SPA is adequately funded at least 10 days before the payment due date.
For further information on this rating announcement, please contact at 021-35311861-64 or email at info@vis.com.pk.








Applicable Rating Criteria:
Corporate Rating
https://docs.vis.com.pk/docs/CorporateMethodology.pdf
VIS Issue/Issuer Rating Scale
https://docs.vis.com.pk/docs/VISRatingScales.pdf
Instrument Rating
https://docs.vis.com.pk/Methodologies-2025/IRM-Apr-25.pdf

Information herein was obtained from sources believed to be accurate and reliable; however, VIS Credit Rating Company Limited (VIS) does not guarantee the accuracy, adequacy or completeness of any information and is not responsible for any errors or omissions or for the results obtained from the use of such information. VIS, the analysts involved in the rating process and members of its rating committee do not have any conflict of interest relating to the rating(s)/ranking(s) mentioned in this report. VIS is paid a fee for most rating assignments. This rating/ranking is an opinion and is not a recommendation to buy or sell any securities. Copyright November 14, 2025 VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS.