Attock RefineryKAR:ATRL +2.70%80 Days Payable is 45.69 as of Mar. 2026, which is 19% below its 10-year median of 56.54. GuruFocus rates KAR:ATRL with a GF Score™ of 80/100 and a GF Value™ of ₨513.53 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 852 Oil & Gas companies, Attock Refinery ranks worse than 60.92% on this metric.
The historical rank and industry rank for Attock Refinery's Days Payable or its related term are showing as below:
KAR:ATRL'
s Days Payable Range Over the Past 10 Years
Min: 30.56 Med: 56.54 Max: 124.91
Current: 43.73
During the past 13 years, Attock Refinery's highest Days Payable was 124.91. The lowest was 30.56. And the median was 56.54.
KAR:ATRL's Days Payable is ranked worse than 60.92% of 852
companies
in the Oil & Gas industry
Industry Median: 57.84
vs KAR:ATRL: 43.73
Attock Refinery's Days Payable
increased
from Mar. 2025 (34.27) to Mar. 2026 (45.69).
It may suggest that Attock Refinerydelayed paying its suppliers.
Attock Refinery Days Payable Related Terms
Attock Refinery Days Payable Historical Data
* Premium members only.
The historical data trend for Attock Refinery'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.
KAR:ATRL vs VLO, MPC, PSX: Days Payable Comparison
For the Oil & Gas Refining & Marketing subindustry, Attock Refinery'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 Refinery Days Payable vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Refinery's Days Payable distribution charts can be found below:
* The bar in red indicates where Attock Refinery's Days Payable falls into.
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 Refinery's Days Payable for the fiscal year that ended in Jun. 2025 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.
Attock Refinery (KAR:ATRL) has a Days Payable of 45.69 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 Refinery and its competitors. This is 19% below median its historical median of 56.54. Over the past decade, Attock Refinery's Days Payable has ranged from 30.56 to 124.91. According to the industry distribution chart, Attock Refinery ranks #519 out of 852 companies in the Oil & Gas industry, placing it in the top 60.9%.
Is Attock Refinery's Days Payable too high?
Attock Refinery's current Days Payable of 45.69 is 19% below median its 10-year median of 56.54. Over the past 10 years, this metric has ranged from a low of 30.56 to a high of 124.91. The Oil & Gas industry median Days Payable is 57.84. Attock Refinery's value of 45.69 is 21% below this industry median. Based on the distribution chart, Attock Refinery ranks #519 out of 852 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Attock Refinery has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Refinery ranks #519 out of 852 companies for Days Payable. This places Attock Refinery in the lower half of its industry. The industry median Days Payable is 57.84. Attock Refinery's value of 45.69 is 21% below this benchmark. Historically, Attock Refinery's own Days Payable has ranged from 30.56 to 124.91 over the past decade. While the company's 10-year median is 56.54 vs. the industry median of 57.84, Attock Refinery 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 57.84, based on 852 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 Refinery's current Days Payable of 45.69 is 21% 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 Refinery and its competitors. For the Oil & Gas industry, the median Days Payable is 57.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Refinery's current Days Payable is 45.69, which is 19% below median its own 10-year median of 56.54. 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 ₨513.53, compared to a current price of ₨873.63 — trading 70.1% above its estimated fair value. The current Days Payable is 45.69, which is 19% below median its 10-year median of 56.54 and 21% below the Oil & Gas industry median of 57.84. Attock Refinery's overall GF Score™ is 80/100 with 6 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 Refinery (KAR:ATRL), the current Days Payable is 45.69 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 ₨873.63 is trading 70.1% above its estimated GF Value™ of ₨513.53.
GuruFocus considers Attock Refinery to be Significantly Overvalued.
Key valuation signals for KAR:ATRL:
Days Payable: 45.69 (19% below median its 10-year median of 56.54)
GF Value™: ₨513.53 vs. price of ₨873.63 (70.1% above fair value)
Industry Position: 21% below the Oil & Gas median (#519 of 852)
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.
80GF Score
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