Attock Refinery (KAR:ATRL) Cyclically Adjusted Revenue per Share: ₨2,377.16 (As of Mar. 2026)

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KAR:ATRL Attock Refinery Ltd KAR:ATRL
76 GF Score
Price ₨900.12
GF Value ₨515.62
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Attock Refinery Cyclically Adjusted Revenue per Share?

Attock Refinery KAR:ATRL +0.83% 76 Cyclically Adjusted Revenue per Share is ₨2,377.16 as of Mar. 2026. GuruFocus rates KAR:ATRL with a GF Score™ of 76/100 and a GF Value™ of ₨515.62 (Significantly Overvalued). The stock has 6 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 Refinery's adjusted revenue per share for the three months ended in Mar. 2026 was ₨823.264. 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 ₨2,377.16 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Attock Refinery's average Cyclically Adjusted Revenue Growth Rate was 11.60% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 10.70% 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 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 Refinery was 13.30% per year. The lowest was 10.70% per year. And the median was 12.00% per year.

As of today (2026-07-19), Attock Refinery's current stock price is ₨900.12. Attock Refinery's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₨2,377.16. Attock Refinery's Cyclically Adjusted PS Ratio of today is 0.38.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Attock Refinery was 0.41. The lowest was 0.08. And the median was 0.17.


Attock Refinery  (KAR:ATRL) 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 Refinery's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=900.12/2377.16
=0.38

* 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 Refinery was 0.41. The lowest was 0.08. 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 Refinery Cyclically Adjusted Revenue per Share Related Terms


Attock Refinery Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

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

Attock Refinery 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 1,376.06 1,604.60 1,802.93 2,001.49 2,177.05

Attock Refinery 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 2,130.25 2,177.05 2,220.88 2,261.78 2,377.16

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

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

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

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


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

Attock Refinery 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 Refinery'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)
=823.264/330.2130*330.2130
=823.264

Current CPI (Mar. 2026) = 330.2130.

Attock Refinery Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 159.417 241.018 218.413
201609 195.308 241.428 267.132
201612 231.469 241.432 316.586
201703 265.917 243.801 360.168
201706 258.487 244.955 348.455
201709 256.999 246.819 343.833
201712 263.572 246.524 353.048
201803 325.104 249.554 430.182
201806 381.407 251.989 499.806
201809 418.586 252.439 547.548
201812 413.321 251.233 543.257
201903 396.765 254.202 515.405
201906 430.724 256.143 555.278
201909 339.454 256.759 436.566
201912 356.583 256.974 458.211
202003 328.952 258.115 420.837
202006 99.563 257.797 127.531
202009 266.543 260.280 338.159
202012 237.883 260.474 301.574
202103 328.053 264.877 408.972
202106 363.097 271.696 441.300
202109 428.860 274.310 516.260
202112 507.418 278.802 600.986
202203 625.350 287.504 718.246
202206 892.362 296.311 994.460
202209 930.067 296.808 1,034.744
202212 842.514 296.797 937.372
202303 888.864 301.836 972.430
202306 802.686 305.109 868.730
202309 1,011.985 307.789 1,085.713
202312 919.847 306.746 990.218
202403 754.413 312.332 797.603
202406 906.744 314.175 953.031
202409 756.764 315.301 792.555
202412 752.034 315.605 786.842
202503 700.022 319.799 722.818
202506 619.671 322.561 634.371
202509 556.865 324.800 566.146
202512 729.723 324.054 743.592
202603 823.264 330.213 823.264

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 ₨2,377.16 mean?
Attock Refinery (KAR:ATRL) has a Cyclically Adjusted Revenue per Share of ₨2,377.16 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 Refinery and its competitors.
Is Attock Refinery's Cyclically Adjusted Revenue per Share too high?
Attock Refinery's current Cyclically Adjusted Revenue per Share is ₨2,377.16. Overall, Attock Refinery has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's Cyclically Adjusted Revenue per Share compare to VLO and MPC?
Attock Refinery's Cyclically Adjusted Revenue per Share of ₨2,377.16 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 Refinery and its competitors. Attock Refinery's current Cyclically Adjusted Revenue per Share is ₨2,377.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Refinery stock overvalued right now?
Based on GuruFocus' analysis, Attock Refinery (KAR:ATRL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₨515.62, compared to a current price of ₨900.12 — trading 74.6% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₨2,377.16. Attock Refinery's overall GF Score™ is 76/100 with 6 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 Refinery (KAR:ATRL), the current Cyclically Adjusted Revenue per Share is ₨2,377.16 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 Refinery (KAR:ATRL) Overvalued in 2026?

Based on GuruFocus' analysis, Attock Refinery stock appears to be overvalued. The current stock price of ₨900.12 is trading 74.6% above its estimated GF Value™ of ₨515.62. GuruFocus considers Attock Refinery to be Significantly Overvalued.

Key valuation signals for KAR:ATRL:

  • Cyclically Adjusted Revenue per Share: ₨2,377.16
  • GF Value™: ₨515.62 vs. price of ₨900.12 (74.6% above fair value)
  • GF Score™: 76/100 with 6 warning signs

No single metric tells the full story. See the KAR:ATRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Attock Refinery Business Description

Industry EnergyOil & Gas
Address The Refinery, P.O, Morgah, Rawalpindi, PB, PAK
Attock Refinery Ltd is a Pakistan-based oil refining company. It is engaged in refining crude oil and supplying refined petroleum products. Its products include liquefied petroleum gas (LPG), naphtha, kerosene oil, high-speed diesel, furnace fuel oil, jet petroleum, motor gasoline, and light diesel oil. The company mainly operates in Pakistan. The company generates the majority of its revenue from High Speed Diesel and Premier Motor Gasoline products.
76GF Score

Get the complete analysis for KAR:ATRL

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

₨900.12
Price
₨515.62
GF Value