Attock Petroleum (KAR:APL) Days Inventory: 35.18 (As of Mar. 2026) — 54% Above Median


KAR:APL Attock Petroleum Ltd KAR:APL
76 GF Score
Price ₨541.95
GF Value ₨445.05
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Attock Petroleum Days Inventory?

Attock Petroleum KAR:APL +0.26% 76 Days Inventory is 35.18 as of Mar. 2026, which is 54% above its 10-year median of 22.79. GuruFocus rates KAR:APL with a GF Score™ of 76/100 and a GF Value™ of ₨445.05 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 685 Oil & Gas companies, Attock Petroleum ranks worse than 51.68% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Attock Petroleum's Average Total Inventories for the three months ended in Mar. 2026 was ₨43,809 Mil. Attock Petroleum's Cost of Goods Sold for the three months ended in Mar. 2026 was ₨113,622 Mil. Hence, Attock Petroleum's Days Inventory for the three months ended in Mar. 2026 was 35.18.

The historical rank and industry rank for Attock Petroleum's Days Inventory or its related term are showing as below:

KAR:APL' s Days Inventory Range Over the Past 10 Years
Min: 16.91   Med: 22.79   Max: 37.75
Current: 33.65

During the past 13 years, Attock Petroleum's highest Days Inventory was 37.75. The lowest was 16.91. And the median was 22.79.

KAR:APL's Days Inventory is ranked worse than
51.68% of 685 companies
in the Oil & Gas industry
Industry Median: 31.01 vs KAR:APL: 33.65

Attock Petroleum's Days Inventory increased from Mar. 2025 (31.38) to Mar. 2026 (35.18). It might indicate that Attock Petroleum's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Attock Petroleum's Inventory Turnover for the three months ended in Mar. 2026 was 2.59.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Attock Petroleum's Inventory-to-Revenue for the three months ended in Mar. 2026 was 0.34.


Attock Petroleum  (KAR:APL) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

Attock Petroleum's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Attock Petroleum's Inventory to Revenue for the three months ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=43809.493 / 129009.019
=0.34

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Attock Petroleum Days Inventory Related Terms


Attock Petroleum Days Inventory Historical Data

* Premium members only.

The historical data trend for Attock Petroleum's Days Inventory 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 Days Inventory Chart

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.44 37.75 33.48 23.92 31.37

Attock Petroleum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory 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 31.38 30.30 36.31 31.86 35.18

KAR:APL vs VLO, MPC, PSX: Days Inventory Comparison

For the Oil & Gas Refining & Marketing subindustry, Attock Petroleum's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Attock Petroleum's Days Inventory distribution charts can be found below:

* The bar in red indicates where Attock Petroleum's Days Inventory falls into.


KAR:APL
76GF Score
Attock Petroleum Ltd KAR:APL
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Attock Petroleum Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Attock Petroleum's Days Inventory for the fiscal year that ended in Jun. 2025 is calculated as

Days Inventory (A: Jun. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Jun. 2024 ) + Total Inventories (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (35722.056 + 42529.597) / 2 ) / 455268.128*365
=39125.8265 / 455268.128*365
=31.37

Attock Petroleum's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (37259.931 + 50359.055) / 2 ) / 113621.824*365 / 4
=43809.493 / 113621.824*365 / 4
=35.18

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 35.18 mean?
Attock Petroleum (KAR:APL) has a Days Inventory of 35.18 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Attock Petroleum and its competitors. This is 54% above median its historical median of 22.79. Over the past decade, Attock Petroleum's Days Inventory has ranged from 16.91 to 37.75. According to the industry distribution chart, Attock Petroleum ranks #354 out of 685 companies in the Oil & Gas industry, placing it in the top 51.7%.
Is Attock Petroleum's Days Inventory too high?
Attock Petroleum's current Days Inventory of 35.18 is 54% above median its 10-year median of 22.79. Over the past 10 years, this metric has ranged from a low of 16.91 to a high of 37.75. The Oil & Gas industry median Days Inventory is 31.01. Attock Petroleum's value of 35.18 is 13.4% above this industry median. Based on the distribution chart, Attock Petroleum ranks #354 out of 685 companies in the Oil & Gas industry, which is below the industry midpoint. 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 Days Inventory compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Petroleum ranks #354 out of 685 companies for Days Inventory. This places Attock Petroleum in the lower half of its industry. The industry median Days Inventory is 31.01. Attock Petroleum's value of 35.18 is 13.4% above this benchmark. Historically, Attock Petroleum's own Days Inventory has ranged from 16.91 to 37.75 over the past decade. While the company's 10-year median is 22.79 vs. the industry median of 31.01, Attock Petroleum 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 Days Inventory for an Oil & Gas company?
The median Days Inventory among Oil & Gas companies is 31.01, based on 685 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Petroleum's current Days Inventory of 35.18 is 13.4% 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Attock Petroleum and its competitors. For the Oil & Gas industry, the median Days Inventory is 31.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Petroleum's current Days Inventory is 35.18, which is 54% above median its own 10-year median of 22.79. 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 ₨445.05, compared to a current price of ₨541.95 — trading 21.8% above its estimated fair value. The current Days Inventory is 35.18, which is 54% above median its 10-year median of 22.79 and 13.4% above the Oil & Gas industry median of 31.01. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Days Inventory is 35.18 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 ₨541.95 is trading 21.8% above its estimated GF Value™ of ₨445.05. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Days Inventory: 35.18 (54% above median its 10-year median of 22.79)
  • GF Value™: ₨445.05 vs. price of ₨541.95 (21.8% above fair value)
  • GF Score™: 76/100 with 3 warning signs
  • Industry Position: 13.4% above the Oil & Gas median (#354 of 685)

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

Days Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨541.95
Price
₨445.05
GF Value