Attock Cement Pakistan (KAR:ACPL) Change In Inventory: ₨-457 Mil (TTM As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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:ACPL Attock Cement Pakistan Ltd KAR:ACPL
67 GF Score
Price ₨227.03
GF Value ₨242.28
Valuation Fairly Valued
! 5 Warning Signs
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What is Attock Cement Pakistan Change In Inventory?

Attock Cement Pakistan KAR:ACPL +3.10% 67 Change In Inventory is ₨-457 Mil as of Mar. 2026. GuruFocus rates KAR:ACPL with a GF Score™ of 67/100 and a GF Value™ of ₨242.28 (Fairly Valued). The stock has 5 warning signs investors should review.

Attock Cement Pakistan's change in inventory for the quarter that ended in Mar. 2026 was ₨1,849 Mil. It means Attock Cement Pakistan's inventory declined by ₨1,849 Mil from Dec. 2025 to Mar. 2026 .

Attock Cement Pakistan's change in inventory for the fiscal year that ended in Jun. 2025 was ₨-1,114 Mil. It means Attock Cement Pakistan's inventory increased by ₨1,114 Mil from Jun. 2024 to Jun. 2025 .

Attock Cement Pakistan's Total Inventories for the quarter that ended in Mar. 2026 was ₨4,323 Mil.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Attock Cement Pakistan's Days Inventory for the quarter that ended in Mar. 2026 was 60.15.

Inventory Turnover measures how fast the company turns over its inventory within a year. Attock Cement Pakistan's Inventory Turnover for the quarter that ended in Mar. 2026 was 1.52.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Attock Cement Pakistan's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.48.


Attock Cement Pakistan  (KAR:ACPL) Change In Inventory Explanation

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Attock Cement Pakistan's Days Inventory for the quarter that ended in is calculated as:

Days Inventory=Average Total Inventories/Cost of Goods Sold*Days in Period
=5257.9525/7976.038*365 / 4
=60.15

2. Inventory Turnover measures how fast the company turns over its inventory within a year.

Attock Cement Pakistan's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

3. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Attock Cement Pakistan's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=5257.9525 / 11015.119
=0.48

* 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 Cement Pakistan Change In Inventory Related Terms


Attock Cement Pakistan Change In Inventory Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's Change In Inventory 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 Cement Pakistan Change In Inventory Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only -18.61 -3,199.45 1,496.59 -2,747.29 -1,114.29

Attock Cement Pakistan Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Inventory 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 1,343.15 -3,787.55 1,737.74 -256.68 1,849.24
KAR:ACPL
67GF Score
Attock Cement Pakistan Ltd KAR:ACPL
Change In Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Cement Pakistan Change In Inventory Calculation

Change In Inventory is the difference between last period's ending inventory and the current period's ending inventory.

Change In Inventory for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨-457 Mil.

* 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 Change In Inventory →
What does a Change In Inventory of ₨-457 Mil mean?
Attock Cement Pakistan (KAR:ACPL) has a Change In Inventory of ₨-457 Mil as of Mar. 2026. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Attock Cement Pakistan and its competitors.
Is Attock Cement Pakistan's Change In Inventory too high?
Attock Cement Pakistan's current Change In Inventory is ₨-457 Mil. Overall, Attock Cement Pakistan has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Change In Inventory compare to CRH and VMC?
Attock Cement Pakistan's Change In Inventory of ₨-457 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Inventory for a Building Materials company?
A good Change In Inventory depends on the Building Materials industry context. However, Change In Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Inventory mean?
A high Change In Inventory can signal that a stock is expensive relative to its fundamentals. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Attock Cement Pakistan and its competitors. Attock Cement Pakistan's current Change In Inventory is ₨-457 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Cement Pakistan stock overvalued right now?
Based on GuruFocus' analysis, Attock Cement Pakistan (KAR:ACPL) is currently considered Fairly Valued. The stock's GF Value™ is ₨242.28, compared to a current price of ₨227.03 — trading 6.3% below its estimated fair value. The current Change In Inventory is ₨-457 Mil. Attock Cement Pakistan's overall GF Score™ is 67/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Inventory calculated?
Change In Inventory is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Change In Inventory is ₨-457 Mil 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 Cement Pakistan (KAR:ACPL) Overvalued in 2026?

Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued. The current stock price of ₨227.03 is trading 6.3% below its estimated GF Value™ of ₨242.28. GuruFocus considers Attock Cement Pakistan to be Fairly Valued.

Key valuation signals for KAR:ACPL:

  • Change In Inventory: ₨-457 Mil
  • GF Value™: ₨242.28 vs. price of ₨227.03 (6.3% below fair value)
  • GF Score™: 67/100 with 5 warning signs

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


Attock Cement Pakistan Business Description

Address Kehkashan-5, D-70, Block-4, Clifton, Karachi, SD, PAK, 75600
Attock Cement Pakistan Ltd is engaged in the business of producing and marketing cement. Its product offering includes Falcon Ordinary Portland cement, Falcon Sulphate resistant cement, Falcon Rock Cement, and Falcon Block cement. Geographically, the company carries out its business in Pakistan and also exports its products to other regions like Sri Lanka, Bangladesh, Africa, the Middle East, and Asia.
67GF Score

Get the complete analysis for KAR:ACPL

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

₨227.03
Price
₨242.28
GF Value