Attock Cement Pakistan (KAR:ACPL) Cyclically Adjusted PS Ratio: 1.08 (As of Jul. 11, 2026) — 71% Above Median


KAR:ACPL Attock Cement Pakistan Ltd KAR:ACPL
63 GF Score
Price ₨229.90
GF Value ₨242.07
Valuation Fairly Valued
! 5 Warning Signs
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What is Attock Cement Pakistan Cyclically Adjusted PS Ratio?

Attock Cement Pakistan KAR:ACPL +2.05% 63 Cyclically Adjusted PS Ratio is 1.08 as of Jul. 11, 2026, which is 71% above its 10-year median of 0.63. GuruFocus rates KAR:ACPL with a GF Score™ of 63/100 and a GF Value™ of ₨242.07 (Fairly Valued). The stock has 5 warning signs investors should review. Among 322 Building Materials companies, Attock Cement Pakistan ranks worse than 50.93% on this metric.

As of today (2026-07-11), Attock Cement Pakistan's current share price is ₨229.90. Attock Cement Pakistan's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₨212.20. Attock Cement Pakistan's Cyclically Adjusted PS Ratio for today is 1.08.

The historical rank and industry rank for Attock Cement Pakistan's Cyclically Adjusted PS Ratio or its related term are showing as below:

KAR:ACPL' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.34   Med: 0.63   Max: 1.71
Current: 1.05

During the past years, Attock Cement Pakistan's highest Cyclically Adjusted PS Ratio was 1.71. The lowest was 0.34. And the median was 0.63.

KAR:ACPL's Cyclically Adjusted PS Ratio is ranked worse than
50.93% of 322 companies
in the Building Materials industry
Industry Median: 1.03 vs KAR:ACPL: 1.05

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 PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Attock Cement Pakistan's adjusted revenue per share data for the three months ended in Mar. 2026 was ₨80.101. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is ₨212.20 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Attock Cement Pakistan  (KAR:ACPL) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PS Ratio should give similar results to regular PS Ratio.


Attock Cement Pakistan Cyclically Adjusted PS Ratio Related Terms


Attock Cement Pakistan Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's Cyclically Adjusted PS 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 Cement Pakistan Cyclically Adjusted PS Ratio Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.44 0.51 0.55 1.51

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
Cyclically Adjusted PS 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 1.35 1.51 1.47 1.38 1.24

KAR:ACPL vs CRH, VMC, MLM: Cyclically Adjusted PS Ratio Comparison

For the Building Materials subindustry, Attock Cement Pakistan's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 Cyclically Adjusted PS Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Attock Cement Pakistan's Cyclically Adjusted PS Ratio falls into.


KAR:ACPL
63GF Score
Attock Cement Pakistan Ltd KAR:ACPL
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Cement Pakistan Cyclically Adjusted PS Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PS Ratio takes the Revenue per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/S calculation. Because it considers this 10-year average, it's often referred to as the CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio.

Attock Cement Pakistan's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=229.90/212.20
=1.08

* 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's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Attock Cement Pakistan's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=80.101/330.2130*330.2130
=80.101

Current CPI (Mar. 2026) = 330.2130.

Attock Cement Pakistan Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 26.222 241.018 35.926
201609 24.432 241.428 33.417
201612 28.157 241.432 38.511
201703 29.216 243.801 39.571
201706 25.415 244.955 34.261
201709 26.114 246.819 34.937
201712 28.413 246.524 38.059
201803 32.682 249.554 43.245
201806 34.540 251.989 45.262
201809 41.354 252.439 54.095
201812 36.111 251.233 47.463
201903 40.137 254.202 52.139
201906 33.732 256.143 43.486
201909 36.737 256.759 47.247
201912 51.576 256.974 66.275
202003 48.037 258.115 61.455
202006 35.558 257.797 45.546
202009 53.220 260.280 67.519
202012 56.618 260.474 71.777
202103 42.063 264.877 52.438
202106 47.036 271.696 57.166
202109 41.737 274.310 50.243
202112 45.528 278.802 53.923
202203 44.612 287.504 51.239
202206 32.932 296.311 36.700
202209 31.696 296.808 35.263
202212 43.798 296.797 48.729
202303 58.353 301.836 63.839
202306 51.673 305.109 55.925
202309 48.452 307.789 51.982
202312 58.133 306.746 62.580
202403 51.476 312.332 54.423
202406 49.829 314.175 52.373
202409 46.711 315.301 48.920
202412 64.967 315.605 67.974
202503 60.377 319.799 62.343
202506 70.277 322.561 71.944
202509 76.672 324.800 77.950
202512 84.115 324.054 85.714
202603 80.101 330.213 80.101

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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.

What does a Cyclically Adjusted PS Ratio of 1.08 mean?
Attock Cement Pakistan (KAR:ACPL) has a Cyclically Adjusted PS Ratio of 1.08 as of Jul. 11, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Attock Cement Pakistan and its competitors. This is 71% above median its historical median of 0.63. Over the past decade, Attock Cement Pakistan's Cyclically Adjusted PS Ratio has ranged from 0.34 to 1.71. According to the industry distribution chart, Attock Cement Pakistan ranks #164 out of 322 companies in the Building Materials industry, placing it in the top 50.9%.
Is Attock Cement Pakistan's Cyclically Adjusted PS Ratio too high?
Attock Cement Pakistan's current Cyclically Adjusted PS Ratio of 1.08 is 71% above median its 10-year median of 0.63. Over the past 10 years, this metric has ranged from a low of 0.34 to a high of 1.71. The Building Materials industry median Cyclically Adjusted PS Ratio is 1.03. Attock Cement Pakistan's value of 1.08 is 4.9% above this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #164 out of 322 companies in the Building Materials industry, which is below the industry midpoint. Overall, Attock Cement Pakistan has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Cyclically Adjusted PS Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #164 out of 322 companies for Cyclically Adjusted PS Ratio. This places Attock Cement Pakistan in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.03. Attock Cement Pakistan's value of 1.08 is 4.9% above this benchmark. Historically, Attock Cement Pakistan's own Cyclically Adjusted PS Ratio has ranged from 0.34 to 1.71 over the past decade. While the company's 10-year median is 0.63 vs. the industry median of 1.03, Attock Cement Pakistan 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 Cyclically Adjusted PS Ratio for a Building Materials company?
The median Cyclically Adjusted PS Ratio among Building Materials companies is 1.03, based on 322 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current Cyclically Adjusted PS Ratio of 1.08 is 4.9% 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 Cyclically Adjusted PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Attock Cement Pakistan and its competitors. For the Building Materials industry, the median Cyclically Adjusted PS Ratio is 1.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current Cyclically Adjusted PS Ratio is 1.08, which is 71% above median its own 10-year median of 0.63. 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 ₨242.07, compared to a current price of ₨229.90 — trading 5% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.08, which is 71% above median its 10-year median of 0.63 and 4.9% above the Building Materials industry median of 1.03. Attock Cement Pakistan's overall GF Score™ is 63/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Cyclically Adjusted PS Ratio is 1.08 as of Jul. 11, 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 ₨229.90 is trading 5% below its estimated GF Value™ of ₨242.07. GuruFocus considers Attock Cement Pakistan to be Fairly Valued.

Key valuation signals for KAR:ACPL:

  • Cyclically Adjusted PS Ratio: 1.08 (71% above median its 10-year median of 0.63)
  • GF Value™: ₨242.07 vs. price of ₨229.90 (5% below fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 4.9% above the Building Materials median (#164 of 322)

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.
63GF Score

Get the complete analysis for KAR:ACPL

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

₨229.90
Price
₨242.07
GF Value