Attock Petroleum (KAR:APL) Cash Ratio: 0.80 (As of Mar. 2026) — 67% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

KAR:APL Attock Petroleum Ltd KAR:APL
77 GF Score
Price ₨544.72
GF Value ₨447.24
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Attock Petroleum Cash Ratio?

Attock Petroleum KAR:APL -0.31% 77 Cash Ratio is 0.80 as of Mar. 2026, which is 67% above its 10-year median of 0.48. GuruFocus rates KAR:APL with a GF Score™ of 77/100 and a GF Value™ of ₨447.24 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 969 Oil & Gas companies, Attock Petroleum ranks better than 65.53% on this metric.

The Cash Ratio measures a company’s ability to meet its short-term obligations with cash and near-cash resources. It is calculated as a company's Cash, Cash Equivalents, Marketable Securities divides by its Total Current Liabilities. Attock Petroleum's Cash Ratio for the quarter that ended in Mar. 2026 was 0.80.

Attock Petroleum has a Cash Ratio of 0.80. It indicates that there are more current liabilities than Cash, Cash Equivalents, Marketable Securities, and the company does not have sufficient cash on hand to pay off its short-term debt.

The historical rank and industry rank for Attock Petroleum's Cash Ratio or its related term are showing as below:

KAR:APL' s Cash Ratio Range Over the Past 10 Years
Min: 0.05   Med: 0.48   Max: 1.08
Current: 0.8

During the past 13 years, Attock Petroleum's highest Cash Ratio was 1.08. The lowest was 0.05. And the median was 0.48.

KAR:APL's Cash Ratio is ranked better than
65.53% of 969 companies
in the Oil & Gas industry
Industry Median: 0.44 vs KAR:APL: 0.80

Attock Petroleum  (KAR:APL) Cash Ratio Explanation

The cash ratio is more conservative than other liquidity ratios, such as Quick Ratio and Current Ratio, because it only considers a company's most liquid resources. The numerator of cash ratio only considers Cash, Cash Equivalents and marketable securities. Other current assets, such as accounts receivable and inventories, are not included. The rationale is that these assets may require time to be transformed into cash, and the amount of money received is also uncertain.

The cash ratio shows a company’s ability to pay all current liabilities immediately without selling or liquidating other assets. Generally speaking, a higher cash ratio suggests the company has a stronger ability to cover its short-term debt. However, a high cash ratio could also indicate inefficient management: the company is inefficient in making full utilization of cash to invest protential profitable project. It may also suggest that the company is not confident about future profitability.

In general, the higher the cash ratio, the better the company's liquidity position.


Attock Petroleum Cash Ratio Related Terms


Attock Petroleum Cash Ratio Historical Data

* Premium members only.

The historical data trend for Attock Petroleum's Cash Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Attock Petroleum Cash Ratio Chart

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cash Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.36 0.11 0.73 0.75 0.87

Attock Petroleum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cash Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.87 0.87 0.93 1.08 0.80

KAR:APL vs MPC, VLO, PSX: Cash Ratio Comparison

For the Oil & Gas Refining & Marketing subindustry, Attock Petroleum's Cash Ratio, along with its competitors' market caps and Cash Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Attock Petroleum Cash Ratio vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Attock Petroleum's Cash Ratio distribution charts can be found below:

* The bar in red indicates where Attock Petroleum's Cash Ratio falls into.


KAR:APL
77GF Score
Attock Petroleum Ltd KAR:APL
Cash Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Attock Petroleum Cash Ratio Calculation

The Cash Ratio measures a company's ability to meet its short-term obligations with its cash and near-cash resources.

Attock Petroleum's Cash Ratio for the fiscal year that ended in Jun. 2025 is calculated as:

Cash Ratio (A: Jun. 2025 )=Cash, Cash Equivalents, Marketable Securities/Total Current Liabilities
=41816.455/48228.014
=0.87

Attock Petroleum's Cash Ratio for the quarter that ended in Mar. 2026 is calculated as:

Cash Ratio (Q: Mar. 2026 )=Cash, Cash Equivalents, Marketable Securities/Total Current Liabilities
=51102.019/63623.909
=0.80

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Cash Ratio →
What does a Cash Ratio of 0.80 mean?
Attock Petroleum (KAR:APL) has a Cash Ratio of 0.80 as of Mar. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Attock Petroleum and its competitors. This is 67% above median its historical median of 0.48. Over the past decade, Attock Petroleum's Cash Ratio has ranged from 0.05 to 1.08. According to the industry distribution chart, Attock Petroleum ranks #334 out of 969 companies in the Oil & Gas industry, placing it in the top 34.5%.
Is Attock Petroleum's Cash Ratio too high?
Attock Petroleum's current Cash Ratio of 0.80 is 67% above median its 10-year median of 0.48. Over the past 10 years, this metric has ranged from a low of 0.05 to a high of 1.08. The Oil & Gas industry median Cash Ratio is 0.44. Attock Petroleum's value of 0.80 is 81.8% above this industry median. Based on the distribution chart, Attock Petroleum ranks #334 out of 969 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, Attock Petroleum has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Petroleum's Cash Ratio compare to MPC and VLO?
According to the Oil & Gas industry distribution chart, Attock Petroleum ranks #334 out of 969 companies for Cash Ratio. This puts Attock Petroleum in the upper half of its industry. The industry median Cash Ratio is 0.44. Attock Petroleum's value of 0.80 is 81.8% above this benchmark. Historically, Attock Petroleum's own Cash Ratio has ranged from 0.05 to 1.08 over the past decade. While the company's 10-year median is 0.48 vs. the industry median of 0.44, Attock Petroleum has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Ratio for an Oil & Gas company?
The median Cash Ratio among Oil & Gas companies is 0.44, based on 969 companies in the industry. Companies in the top quartile (top 25%) have a Cash Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cash Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Petroleum's current Cash Ratio of 0.80 is 81.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Ratio mean?
A high Cash Ratio can signal that a stock is expensive relative to its fundamentals. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Attock Petroleum and its competitors. For the Oil & Gas industry, the median Cash Ratio is 0.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Petroleum's current Cash Ratio is 0.80, which is 67% above median its own 10-year median of 0.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Petroleum stock overvalued right now?
Based on GuruFocus' analysis, Attock Petroleum (KAR:APL) is currently considered Modestly Overvalued. The stock's GF Value™ is ₨447.24, compared to a current price of ₨544.72 — trading 21.8% above its estimated fair value. The current Cash Ratio is 0.80, which is 67% above median its 10-year median of 0.48 and 81.8% above the Oil & Gas industry median of 0.44. Attock Petroleum's overall GF Score™ is 77/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Ratio calculated?
Cash Ratio is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Cash Ratio is 0.80 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Attock Petroleum (KAR:APL) Overvalued in 2026?

Based on GuruFocus' analysis, Attock Petroleum stock appears to be overvalued. The current stock price of ₨544.72 is trading 21.8% above its estimated GF Value™ of ₨447.24. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Cash Ratio: 0.80 (67% above median its 10-year median of 0.48)
  • GF Value™: ₨447.24 vs. price of ₨544.72 (21.8% above fair value)
  • GF Score™: 77/100 with 3 warning signs
  • Industry Position: 81.8% above the Oil & Gas median (#334 of 969)

No single metric tells the full story. See the KAR:APL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Attock Petroleum Business Description

Industry EnergyOil & Gas
Address Attock House, 2nd, 7th and 8th Floor, Morgah, Rawalpindi, PB, PAK
Attock Petroleum Ltd is a Pakistan-based company engaged in the procurement, storage, and marketing of petroleum and related products, including High-Speed Diesel, Premier Motor Gasoline, Furnace Oil, Bitumen, Kerosene, and Lubricants. Its products include diesel engine grades, gasoline engine grades, industrial grades, and gear oils. The company markets and supplies fuels to retail outlets, industries, armed forces, power producers, government/semi-government entities, the developmental sector, and agricultural customers. The company generates the majority of its revenue from the sale of Premier Motor Gasoline products.
77GF Score

Get the complete analysis for KAR:APL

Cash Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨544.72
Price
₨447.24
GF Value