Attock Petroleum (KAR:APL) Cyclically Adjusted Book per Share: ₨300.48 (As of Mar. 2026)


KAR:APL Attock Petroleum Ltd KAR:APL
76 GF Score
Price ₨540.57
GF Value ₨444.98
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Attock Petroleum Cyclically Adjusted Book per Share?

Attock Petroleum KAR:APL +0.43% 76 Cyclically Adjusted Book per Share is ₨300.48 as of Mar. 2026. GuruFocus rates KAR:APL with a GF Score™ of 76/100 and a GF Value™ of ₨444.98 (Modestly Overvalued). The stock has 3 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Attock Petroleum's adjusted book value per share for the three months ended in Mar. 2026 was ₨589.044. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is ₨300.48 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Attock Petroleum's average Cyclically Adjusted Book Growth Rate was 19.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 16.70% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Attock Petroleum was 17.10% per year. The lowest was 16.70% per year. And the median was 16.90% per year.

As of today (2026-07-02), Attock Petroleum's current stock price is ₨540.57. Attock Petroleum's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₨300.48. Attock Petroleum's Cyclically Adjusted PB Ratio of today is 1.80.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Attock Petroleum was 2.40. The lowest was 1.50. And the median was 1.84.


Attock Petroleum  (KAR:APL) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Attock Petroleum's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=540.57/300.48
=1.80

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Attock Petroleum was 2.40. The lowest was 1.50. And the median was 1.84.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Attock Petroleum Cyclically Adjusted Book per Share Related Terms


Attock Petroleum Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Attock Petroleum's Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share Chart

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 138.26 165.54 187.94 222.18 262.94

Attock Petroleum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share 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 251.86 262.94 274.70 283.94 300.48

KAR:APL vs VLO, MPC, PSX: Cyclically Adjusted Book per Share Comparison

For the Oil & Gas Refining & Marketing subindustry, Attock Petroleum's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB 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 Cyclically Adjusted PB Ratio vs Oil & Gas Industry

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

* The bar in red indicates where Attock Petroleum's Cyclically Adjusted PB Ratio falls into.


KAR:APL
76GF Score
Attock Petroleum Ltd KAR:APL
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Attock Petroleum Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Attock Petroleum's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=589.044/330.2130*330.2130
=589.044

Current CPI (Mar. 2026) = 330.2130.

Attock Petroleum Quarterly Data

Book Value per Share CPI Adj_Book
201606 115.075 241.018 157.662
201609 110.946 241.428 151.746
201612 123.755 241.432 169.263
201703 123.419 243.801 167.163
201706 130.968 244.955 176.552
201709 141.661 246.819 189.525
201712 135.227 246.524 181.133
201803 136.902 249.554 181.150
201806 148.033 251.989 193.986
201809 143.770 252.439 188.064
201812 148.241 251.233 194.843
201903 142.553 254.202 185.179
201906 152.125 256.143 196.116
201909 153.981 256.759 198.032
201912 156.838 256.974 201.538
202003 147.130 258.115 188.227
202006 148.261 257.797 189.908
202009 160.208 260.280 203.253
202012 162.319 260.474 205.778
202103 181.643 264.877 226.448
202106 192.280 271.696 233.693
202109 182.209 274.310 219.342
202112 216.134 278.802 255.989
202203 241.411 287.504 277.273
202206 299.955 296.311 334.274
202209 310.418 296.808 345.355
202212 320.445 296.797 356.523
202303 342.490 301.836 374.689
202306 363.457 305.109 393.362
202309 405.785 307.789 435.349
202312 411.201 306.746 442.659
202403 425.158 312.332 449.498
202406 449.605 314.175 472.556
202409 468.831 315.301 491.004
202412 473.345 315.605 495.254
202503 481.543 319.799 497.224
202506 503.383 322.561 515.325
202509 534.008 324.800 542.908
202512 541.976 324.054 552.277
202603 589.044 330.213 589.044

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of ₨300.48 mean?
Attock Petroleum (KAR:APL) has a Cyclically Adjusted Book per Share of ₨300.48 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Attock Petroleum and its competitors.
Is Attock Petroleum's Cyclically Adjusted Book per Share too high?
Attock Petroleum's current Cyclically Adjusted Book per Share is ₨300.48. Overall, Attock Petroleum has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Petroleum's Cyclically Adjusted Book per Share compare to VLO and MPC?
Attock Petroleum's Cyclically Adjusted Book per Share of ₨300.48 can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for an Oil & Gas company?
A good Cyclically Adjusted Book per Share depends on the Oil & Gas industry context. However, Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Attock Petroleum and its competitors. Attock Petroleum's current Cyclically Adjusted Book per Share is ₨300.48. 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 ₨444.98, compared to a current price of ₨540.57 — trading 21.5% above its estimated fair value. The current Cyclically Adjusted Book per Share is ₨300.48. Attock Petroleum's overall GF Score™ is 76/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Cyclically Adjusted Book per Share is ₨300.48 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 ₨540.57 is trading 21.5% above its estimated GF Value™ of ₨444.98. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Cyclically Adjusted Book per Share: ₨300.48
  • GF Value™: ₨444.98 vs. price of ₨540.57 (21.5% above fair value)
  • GF Score™: 76/100 with 3 warning signs

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.
76GF Score

Get the complete analysis for KAR:APL

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨540.57
Price
₨444.98
GF Value