Attock RefineryKAR:ATRL +0.12%81 Days Inventory is 46.18 as of Mar. 2026, which is 55% above its 10-year median of 29.83. GuruFocus rates KAR:ATRL with a GF Score™ of 81/100 and a GF Value™ of ₨514.11 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 687 Oil & Gas companies, Attock Refinery ranks worse than 62.01% on this metric.
The historical rank and industry rank for Attock Refinery's Days Inventory or its related term are showing as below:
KAR:ATRL'
s Days Inventory Range Over the Past 10 Years
Min: 26.18 Med: 29.83 Max: 46.28
Current: 43.26
During the past 13 years, Attock Refinery's highest Days Inventory was 46.28. The lowest was 26.18. And the median was 29.83.
KAR:ATRL's Days Inventory is ranked worse than 62.01% of 687
companies
in the Oil & Gas industry
Industry Median: 31.01
vs KAR:ATRL: 43.26
Attock Refinery's Days Inventory
increased
from Mar. 2025 (34.74) to Mar. 2026 (46.18).
It might indicate that Attock Refinery's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Attock Refinery's Inventory Turnover for the
three
months ended in Mar. 2026 was 1.98.
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 Refinery's Inventory-to-Revenue for the
three
months ended in Mar. 2026 was 0.40.
Attock Refinery (KAR:ATRL) 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 Refinery'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 Refinery's Inventory to Revenue for the
three
months ended in Mar. 2026 is calculated as
* 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 Refinery Days Inventory Related Terms
Attock Refinery Days Inventory Historical Data
* Premium members only.
The historical data trend for Attock Refinery'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.
KAR:ATRL vs VLO, MPC, PSX: Days Inventory Comparison
For the Oil & Gas Refining & Marketing subindustry, Attock Refinery'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 Refinery Days Inventory vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Refinery's Days Inventory distribution charts can be found below:
* The bar in red indicates where Attock Refinery's Days Inventory falls into.
* 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 (KAR:ATRL) has a Days Inventory of 46.18 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Attock Refinery and its competitors. This is 55% above median its historical median of 29.83. Over the past decade, Attock Refinery's Days Inventory has ranged from 26.18 to 46.28. According to the industry distribution chart, Attock Refinery ranks #426 out of 687 companies in the Oil & Gas industry, placing it in the top 62%.
Is Attock Refinery's Days Inventory too high?
Attock Refinery's current Days Inventory of 46.18 is 55% above median its 10-year median of 29.83. Over the past 10 years, this metric has ranged from a low of 26.18 to a high of 46.28. The Oil & Gas industry median Days Inventory is 31.01. Attock Refinery's value of 46.18 is 48.9% above this industry median. Based on the distribution chart, Attock Refinery ranks #426 out of 687 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Attock Refinery has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's Days Inventory compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Refinery ranks #426 out of 687 companies for Days Inventory. This places Attock Refinery in the lower half of its industry. The industry median Days Inventory is 31.01. Attock Refinery's value of 46.18 is 48.9% above this benchmark. Historically, Attock Refinery's own Days Inventory has ranged from 26.18 to 46.28 over the past decade. While the company's 10-year median is 29.83 vs. the industry median of 31.01, Attock Refinery 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 687 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 Refinery's current Days Inventory of 46.18 is 48.9% 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 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 Refinery 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 Refinery's current Days Inventory is 46.18, which is 55% above median its own 10-year median of 29.83. 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 ₨514.11, compared to a current price of ₨875.67 — trading 70.3% above its estimated fair value. The current Days Inventory is 46.18, which is 55% above median its 10-year median of 29.83 and 48.9% above the Oil & Gas industry median of 31.01. Attock Refinery's overall GF Score™ is 81/100 with 4 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 Refinery (KAR:ATRL), the current Days Inventory is 46.18 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 Refinery (KAR:ATRL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Refinery stock appears to be overvalued.
The current stock price of ₨875.67 is trading 70.3% above its estimated GF Value™ of ₨514.11.
GuruFocus considers Attock Refinery to be Significantly Overvalued.
Key valuation signals for KAR:ATRL:
Days Inventory: 46.18 (55% above median its 10-year median of 29.83)
GF Value™: ₨514.11 vs. price of ₨875.67 (70.3% above fair value)
Industry Position: 48.9% above the Oil & Gas median (#426 of 687)
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 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.
81GF Score
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