Attock Petroleum (KAR:APL) Days Payable: 13.79 (As of Mar. 2026) — 115% Above Median


KAR:APL Attock Petroleum Ltd KAR:APL
76 GF Score
Price ₨535.67
GF Value ₨444.53
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Attock Petroleum Days Payable?

Attock Petroleum KAR:APL -0.21% 76 Days Payable is 13.79 as of Mar. 2026, which is 115% above its 10-year median of 6.40. GuruFocus rates KAR:APL with a GF Score™ of 76/100 and a GF Value™ of ₨444.53 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 854 Oil & Gas companies, Attock Petroleum ranks worse than 91.69% on this metric.

Attock Petroleum's average Accounts Payable for the three months ended in Mar. 2026 was ₨17,172 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 Payable for the three months ended in Mar. 2026 was 13.79.

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

KAR:APL' s Days Payable Range Over the Past 10 Years
Min: 3.17   Med: 6.4   Max: 12.74
Current: 12.74

During the past 13 years, Attock Petroleum's highest Days Payable was 12.74. The lowest was 3.17. And the median was 6.40.

KAR:APL's Days Payable is ranked worse than
91.69% of 854 companies
in the Oil & Gas industry
Industry Median: 57.145 vs KAR:APL: 12.74

Attock Petroleum's Days Payable increased from Mar. 2025 (12.05) to Mar. 2026 (13.79). It may suggest that Attock Petroleum delayed paying its suppliers.


Attock Petroleum Days Payable Historical Data

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

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.57 10.97 6.40 3.17 7.34

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 Payable 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 12.05 10.55 13.08 12.47 13.79

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

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

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

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


KAR:APL
76GF Score
Attock Petroleum Ltd KAR:APL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Petroleum Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

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

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (5097.994 + 13206.282) / 2 ) / 455268.128*365
=9152.138 / 455268.128*365
=7.34

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (13878.794 + 20465.018) / 2 ) / 113621.824*365 / 4
=17171.906 / 113621.824*365 / 4
=13.79

* 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 Payable →
What does a Days Payable of 13.79 mean?
Attock Petroleum (KAR:APL) has a Days Payable of 13.79 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Attock Petroleum and its competitors. This is 115% above median its historical median of 6.40. Over the past decade, Attock Petroleum's Days Payable has ranged from 3.17 to 12.74. According to the industry distribution chart, Attock Petroleum ranks #783 out of 854 companies in the Oil & Gas industry, placing it in the top 91.7%.
Is Attock Petroleum's Days Payable too high?
Attock Petroleum's current Days Payable of 13.79 is 115% above median its 10-year median of 6.40. Over the past 10 years, this metric has ranged from a low of 3.17 to a high of 12.74. The Oil & Gas industry median Days Payable is 57.15. Attock Petroleum's value of 13.79 is 75.9% below this industry median. Based on the distribution chart, Attock Petroleum ranks #783 out of 854 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. 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 Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Petroleum ranks #783 out of 854 companies for Days Payable. This places Attock Petroleum in the lower half of its industry. The industry median Days Payable is 57.15. Attock Petroleum's value of 13.79 is 75.9% below this benchmark. Historically, Attock Petroleum's own Days Payable has ranged from 3.17 to 12.74 over the past decade. While the company's 10-year median is 6.40 vs. the industry median of 57.15, Attock Petroleum has consistently been below 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 Payable for an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.15, based on 854 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Petroleum's current Days Payable of 13.79 is 75.9% below 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Attock Petroleum and its competitors. For the Oil & Gas industry, the median Days Payable is 57.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Petroleum's current Days Payable is 13.79, which is 115% above median its own 10-year median of 6.40. 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 ₨444.53, compared to a current price of ₨535.67 — trading 20.5% above its estimated fair value. The current Days Payable is 13.79, which is 115% above median its 10-year median of 6.40 and 75.9% below the Oil & Gas industry median of 57.15. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Days Payable is 13.79 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 ₨535.67 is trading 20.5% above its estimated GF Value™ of ₨444.53. GuruFocus considers Attock Petroleum to be Modestly Overvalued.

Key valuation signals for KAR:APL:

  • Days Payable: 13.79 (115% above median its 10-year median of 6.40)
  • GF Value™: ₨444.53 vs. price of ₨535.67 (20.5% above fair value)
  • GF Score™: 76/100 with 3 warning signs
  • Industry Position: 75.9% below the Oil & Gas median (#783 of 854)

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

₨535.67
Price
₨444.53
GF Value