Attock Petroleum (KAR:APL) Cyclically Adjusted Revenue per Share: ₨2,906.53 (As of Mar. 2026)

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KAR:APL Attock Petroleum Ltd KAR:APL
77 GF Score
Price ₨542.67
GF Value ₨445.82
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Attock Petroleum Cyclically Adjusted Revenue per Share?

Attock Petroleum KAR:APL -1.28% 77 Cyclically Adjusted Revenue per Share is ₨2,906.53 as of Mar. 2026. GuruFocus rates KAR:APL with a GF Score™ of 77/100 and a GF Value™ of ₨445.82 (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 Revenue per Share and 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 Petroleum's adjusted revenue per share for the three months ended in Mar. 2026 was ₨1,036.958. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is ₨2,906.53 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Attock Petroleum's average Cyclically Adjusted Revenue Growth Rate was 13.80% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 12.80% 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 Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Attock Petroleum was 15.10% per year. The lowest was 12.80% per year. And the median was 13.95% per year.

As of today (2026-07-15), Attock Petroleum's current stock price is ₨542.67. Attock Petroleum's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₨2,906.53. Attock Petroleum's Cyclically Adjusted PS Ratio of today is 0.19.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Attock Petroleum was 0.23. The lowest was 0.14. And the median was 0.17.


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

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

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS 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 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 Petroleum's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=542.67/2906.53
=0.19

* 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 PS Ratio of Attock Petroleum was 0.23. The lowest was 0.14. And the median was 0.17.


Be Aware

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


Attock Petroleum Cyclically Adjusted Revenue per Share Related Terms


Attock Petroleum Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

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

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,557.72 1,837.35 2,104.91 2,376.06 2,637.62

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 Revenue 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 2,553.54 2,637.62 2,716.14 2,776.24 2,906.53

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

For the Oil & Gas Refining & Marketing subindustry, Attock Petroleum'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 Petroleum Cyclically Adjusted PS Ratio vs Oil & Gas Industry

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

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


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

Attock Petroleum Cyclically Adjusted Revenue 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 Revenue per Share and 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.

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

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue 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 Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

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

For example, Attock Petroleum'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)
=1036.958/330.2130*330.2130
=1,036.958

Current CPI (Mar. 2026) = 330.2130.

Attock Petroleum Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 200.304 241.018 274.432
201609 253.239 241.428 346.367
201612 241.023 241.432 329.654
201703 278.823 243.801 377.648
201706 341.417 244.955 460.249
201709 309.637 246.819 414.256
201712 305.858 246.524 409.689
201803 362.901 249.554 480.195
201806 445.747 251.989 584.119
201809 464.677 252.439 607.839
201812 462.089 251.233 607.356
201903 393.457 254.202 511.108
201906 470.970 256.143 607.162
201909 475.903 256.759 612.050
201912 458.332 256.974 588.959
202003 402.611 258.115 515.070
202006 278.948 257.797 357.305
202009 362.510 260.280 459.911
202012 360.558 260.474 457.093
202103 367.577 264.877 458.246
202106 425.640 271.696 517.313
202109 585.553 274.310 704.886
202112 654.481 278.802 775.167
202203 697.392 287.504 800.990
202206 1,037.088 296.311 1,155.745
202209 996.121 296.808 1,108.232
202212 914.591 296.797 1,017.564
202303 908.571 301.836 993.990
202306 989.425 305.109 1,070.834
202309 1,096.533 307.789 1,176.421
202312 1,089.064 306.746 1,172.381
202403 994.929 312.332 1,051.889
202406 1,049.895 314.175 1,103.490
202409 906.138 315.301 948.993
202412 957.105 315.605 1,001.405
202503 923.723 319.799 953.803
202506 1,023.625 322.561 1,047.908
202509 946.624 324.800 962.400
202512 987.486 324.054 1,006.254
202603 1,036.958 330.213 1,036.958

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

What does a Cyclically Adjusted Revenue per Share of ₨2,906.53 mean?
Attock Petroleum (KAR:APL) has a Cyclically Adjusted Revenue per Share of ₨2,906.53 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Attock Petroleum and its competitors.
Is Attock Petroleum's Cyclically Adjusted Revenue per Share too high?
Attock Petroleum's current Cyclically Adjusted Revenue per Share is ₨2,906.53. 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 Revenue per Share compare to VLO and MPC?
Attock Petroleum's Cyclically Adjusted Revenue per Share of ₨2,906.53 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 Revenue per Share for an Oil & Gas company?
A good Cyclically Adjusted Revenue per Share depends on the Oil & Gas industry context. However, Cyclically Adjusted Revenue 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 Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Attock Petroleum and its competitors. Attock Petroleum's current Cyclically Adjusted Revenue per Share is ₨2,906.53. 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 ₨445.82, compared to a current price of ₨542.67 — trading 21.7% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₨2,906.53. 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 Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Cyclically Adjusted Revenue per Share is ₨2,906.53 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 ₨542.67 is trading 21.7% above its estimated GF Value™ of ₨445.82. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Cyclically Adjusted Revenue per Share: ₨2,906.53
  • GF Value™: ₨445.82 vs. price of ₨542.67 (21.7% 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 Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨542.67
Price
₨445.82
GF Value