Attock Cement PakistanKAR:ACPL 62 Current Ratio is 0.88 as of Mar. 2026, which is 3% below its 10-year median of 0.91. GuruFocus rates KAR:ACPL with a GF Score™ of 62/100 and a GF Value™ of ₨241.89 (Fairly Valued). The stock has 5 warning signs investors should review. Among 409 Building Materials companies, Attock Cement Pakistan ranks worse than 83.62% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Attock Cement Pakistan's current ratio for the quarter that ended in Mar. 2026 was 0.88.
Attock Cement Pakistan has a current ratio of 0.88. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Attock Cement Pakistan has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.
The historical rank and industry rank for Attock Cement Pakistan's Current Ratio or its related term are showing as below:
KAR:ACPL'
s Current Ratio Range Over the Past 10 Years
Min: 0.65 Med: 0.91 Max: 2.63
Current: 0.88
During the past 13 years, Attock Cement Pakistan's highest Current Ratio was 2.63. The lowest was 0.65. And the median was 0.91.
KAR:ACPL's Current Ratio is ranked worse than 83.62% of 409
companies
in the Building Materials industry
Industry Median: 1.52
vs KAR:ACPL: 0.88
Attock Cement Pakistan (KAR:ACPL) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Attock Cement Pakistan Current Ratio Related Terms
Attock Cement Pakistan Current Ratio Historical Data
* 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.
KAR:ACPL vs CRH, VMC, MLM: Current Ratio Comparison
For the Building Materials subindustry, Attock Cement Pakistan's Current Ratio, along with its competitors' market caps and Current 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 Cement Pakistan Current Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's Current Ratio distribution charts can be found below:
* The bar in red indicates where Attock Cement Pakistan's Current Ratio falls into.
* 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 (KAR:ACPL) has a Current Ratio of 0.88 as of Mar. 2026. This is near median its historical median of 0.91. Over the past decade, Attock Cement Pakistan's Current Ratio has ranged from 0.65 to 2.63. According to the industry distribution chart, Attock Cement Pakistan ranks #342 out of 409 companies in the Building Materials industry, placing it in the top 83.6%.
Is Attock Cement Pakistan's Current Ratio too high?
Attock Cement Pakistan's current Current Ratio of 0.88 is near median its 10-year median of 0.91. Over the past 10 years, this metric has ranged from a low of 0.65 to a high of 2.63. The Building Materials industry median Current Ratio is 1.52. Attock Cement Pakistan's value of 0.88 is 42.1% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #342 out of 409 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Attock Cement Pakistan has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #342 out of 409 companies for Current Ratio. This places Attock Cement Pakistan in the lower half of its industry. The industry median Current Ratio is 1.52. Attock Cement Pakistan's value of 0.88 is 42.1% below this benchmark. Historically, Attock Cement Pakistan's own Current Ratio has ranged from 0.65 to 2.63 over the past decade. While the company's 10-year median is 0.91 vs. the industry median of 1.52, Attock Cement Pakistan has consistently been below 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 Current Ratio for a Building Materials company?
The median Current Ratio among Building Materials companies is 1.52, based on 409 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current Current Ratio of 0.88 is 42.1% below 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current Current Ratio is 0.88, which is near median its own 10-year median of 0.91. 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 ₨241.89, compared to a current price of ₨225.48 — trading 6.8% below its estimated fair value. The current Current Ratio is 0.88, which is near median its 10-year median of 0.91 and 42.1% below the Building Materials industry median of 1.52. Attock Cement Pakistan's overall GF Score™ is 62/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Current Ratio is 0.88 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 ₨225.48 is trading 6.8% below its estimated GF Value™ of ₨241.89.
GuruFocus considers Attock Cement Pakistan to be Fairly Valued.
Key valuation signals for KAR:ACPL:
Current Ratio: 0.88 (near median its 10-year median of 0.91)
GF Value™: ₨241.89 vs. price of ₨225.48 (6.8% below fair value)
Industry Position: 42.1% below the Building Materials median (#342 of 409)
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 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.
62GF Score
Get the complete analysis for KAR:ACPL
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