Attock Petroleum (KAR:APL) Cyclically Adjusted FCF per Share: ₨47.20 (As of Mar. 2026)


KAR:APL Attock Petroleum Ltd KAR:APL
77 GF Score
Price ₨550.67
GF Value ₨445.56
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Attock Petroleum Cyclically Adjusted FCF per Share?

Attock Petroleum KAR:APL +0.19% 77 Cyclically Adjusted FCF per Share is ₨47.20 as of Mar. 2026. GuruFocus rates KAR:APL with a GF Score™ of 77/100 and a GF Value™ of ₨445.56 (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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

Attock Petroleum's adjusted free cash flow per share for the three months ended in Mar. 2026 was ₨18.418. Add all the adjusted free cash flow per share for the past 10 years together and divide the count will get our Cyclically Adjusted FCF per Share, which is ₨47.20 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Attock Petroleum's average Cyclically Adjusted FCF Growth Rate was 12.10% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 26.20% 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 FCF Growth Rate using Cyclically Adjusted FCF per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted FCF Growth Rate of Attock Petroleum was 26.20% per year. The lowest was 16.10% per year. And the median was 21.15% per year.

As of today (2026-07-11), Attock Petroleum's current stock price is ₨550.67. Attock Petroleum's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was ₨47.20. Attock Petroleum's Cyclically Adjusted Price-to-FCF of today is 11.67.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Attock Petroleum was 17.77. The lowest was 6.55. And the median was 10.80.


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

If a company grows much fast than inflation, Cyclically Adjusted FCF per Share may underestimate the company's free cash flow. Cyclically Adjusted Price-to-FCF can seem to be too high even the actual Price-to-Free-Cash-Flow is low.

For the Cyclically Adjusted Price-to-FCF, the free cash flow per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/FCF calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted Price-to-FCF is also called CAPFCF 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 Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted free cash flow per share of a company over the past 10 years.

Attock Petroleum's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=550.67/47.20
=11.67

* 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 Price-to-FCF of Attock Petroleum was 17.77. The lowest was 6.55. And the median was 10.80.


Be Aware

Cyclically Adjusted Price-to-FCF works better for cyclical companies. It gives you a better idea on the company's real free cash flow value.


Attock Petroleum Cyclically Adjusted FCF per Share Related Terms


Attock Petroleum Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

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

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted FCF per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.51 20.54 43.47 35.19 41.28

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 FCF 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 42.10 41.28 45.55 43.50 47.20

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

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

For the Oil & Gas industry and Energy sector, Attock Petroleum's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Attock Petroleum's Cyclically Adjusted Price-to-FCF falls into.


KAR:APL
77GF Score
Attock Petroleum Ltd KAR:APL
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Attock Petroleum Cyclically Adjusted FCF 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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

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

Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow 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 FCF per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the free cash flow per share from 2001 through 2010.

We adjusted the 2001 free cash flow per share data with the total inflation from 2001 through 2010 to the equivalent free cash flow in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's free cash flow is $1 a share in 2001, then the 2001's equivalent free cash flow in 2010 is $1.4 a share. If Wal-Mart's free cash flow is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 free cash flow in 2010 is $1.35. So on and so forth, you get the equivalent free cash flow per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted FCF 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 Free Cash Flow per Share data for the three months ended in Mar. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=18.418/330.2130*330.2130
=18.418

Current CPI (Mar. 2026) = 330.2130.

Attock Petroleum Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 -1.901 241.018 -2.605
201609 32.267 241.428 44.133
201612 -22.332 241.432 -30.544
201703 15.424 243.801 20.891
201706 0.153 244.955 0.206
201709 2.775 246.819 3.713
201712 -20.307 246.524 -27.201
201803 7.453 249.554 9.862
201806 -18.316 251.989 -24.002
201809 29.958 252.439 39.188
201812 -16.941 251.233 -22.267
201903 -20.574 254.202 -26.726
201906 11.373 256.143 14.662
201909 26.438 256.759 34.001
201912 14.622 256.974 18.789
202003 -53.831 258.115 -68.867
202006 55.080 257.797 70.552
202009 -40.816 260.280 -51.783
202012 30.568 260.474 38.752
202103 10.400 264.877 12.965
202106 32.294 271.696 39.249
202109 -5.832 274.310 -7.021
202112 44.376 278.802 52.559
202203 -111.456 287.504 -128.013
202206 58.407 296.311 65.090
202209 170.225 296.808 189.383
202212 -33.026 296.797 -36.744
202303 -43.268 301.836 -47.336
202306 184.213 305.109 199.370
202309 -46.525 307.789 -49.915
202312 32.035 306.746 34.486
202403 -42.297 312.332 -44.719
202406 -27.388 314.175 -28.786
202409 57.883 315.301 60.621
202412 27.735 315.605 29.019
202503 24.061 319.799 24.845
202506 -17.057 322.561 -17.462
202509 49.705 324.800 50.533
202512 14.454 324.054 14.729
202603 18.418 330.213 18.418

Add all the adjusted free cash flow per share together and divide 10 will get our Cyclically Adjusted FCF per Share.

What does a Cyclically Adjusted FCF per Share of ₨47.20 mean?
Attock Petroleum (KAR:APL) has a Cyclically Adjusted FCF per Share of ₨47.20 as of Mar. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Attock Petroleum and its competitors.
Is Attock Petroleum's Cyclically Adjusted FCF per Share too high?
Attock Petroleum's current Cyclically Adjusted FCF per Share is ₨47.20. 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 Cyclically Adjusted FCF per Share compare to VLO and MPC?
Attock Petroleum's Cyclically Adjusted FCF per Share of ₨47.20 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 FCF per Share for an Oil & Gas company?
A good Cyclically Adjusted FCF per Share depends on the Oil & Gas industry context. However, Cyclically Adjusted FCF 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 FCF per Share mean?
A high Cyclically Adjusted FCF per Share can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Attock Petroleum and its competitors. Attock Petroleum's current Cyclically Adjusted FCF per Share is ₨47.20. 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 ₨445.56, compared to a current price of ₨550.67 — trading 23.6% above its estimated fair value. The current Cyclically Adjusted FCF per Share is ₨47.20. 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 Cyclically Adjusted FCF per Share calculated?
Cyclically Adjusted FCF per Share is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Cyclically Adjusted FCF per Share is ₨47.20 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 ₨550.67 is trading 23.6% above its estimated GF Value™ of ₨445.56. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Cyclically Adjusted FCF per Share: ₨47.20
  • GF Value™: ₨445.56 vs. price of ₨550.67 (23.6% above fair value)
  • GF Score™: 77/100 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.
77GF Score

Get the complete analysis for KAR:APL

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

₨550.67
Price
₨445.56
GF Value