Pakistan Refinery (KAR:PRL) Days Payable: 52.81 (As of Mar. 2026) — 18% Above Median


KAR:PRL Pakistan Refinery Ltd KAR:PRL
80 GF Score
Price ₨35.29
GF Value ₨32.24
Valuation Fairly Valued
! 3 Warning Signs
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What is Pakistan Refinery Days Payable?

Pakistan Refinery KAR:PRL 80 Days Payable is 52.81 as of Mar. 2026, which is 18% above its 10-year median of 44.85. GuruFocus rates KAR:PRL with a GF Score™ of 80/100 and a GF Value™ of ₨32.24 (Fairly Valued). The stock has 3 warning signs investors should review. Among 854 Oil & Gas companies, Pakistan Refinery ranks worse than 59.13% on this metric.

Pakistan Refinery's average Accounts Payable for the three months ended in Mar. 2026 was ₨45,431 Mil. Pakistan Refinery's Cost of Goods Sold for the three months ended in Mar. 2026 was ₨78,507 Mil. Hence, Pakistan Refinery's Days Payable for the three months ended in Mar. 2026 was 52.81.

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

KAR:PRL' s Days Payable Range Over the Past 10 Years
Min: 31.91   Med: 44.85   Max: 83.69
Current: 45.71

During the past 13 years, Pakistan Refinery's highest Days Payable was 83.69. The lowest was 31.91. And the median was 44.85.

KAR:PRL's Days Payable is ranked worse than
59.13% of 854 companies
in the Oil & Gas industry
Industry Median: 57.145 vs KAR:PRL: 45.71

Pakistan Refinery's Days Payable increased from Mar. 2025 (39.11) to Mar. 2026 (52.81). It may suggest that Pakistan Refinery delayed paying its suppliers.


Pakistan Refinery Days Payable Historical Data

* Premium members only.

The historical data trend for Pakistan 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.

Pakistan Refinery Days Payable Chart

Pakistan Refinery 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 50.17 49.36 48.47 40.15 35.45

Pakistan Refinery 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 39.11 33.97 48.79 39.09 52.81

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

For the Oil & Gas Refining & Marketing subindustry, Pakistan 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.


Pakistan Refinery Days Payable vs Oil & Gas Industry

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

* The bar in red indicates where Pakistan Refinery's Days Payable falls into.


KAR:PRL
80GF Score
Pakistan Refinery Ltd KAR:PRL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pakistan Refinery 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.

Pakistan Refinery'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
=( (28458.73 + 31461.527) / 2 ) / 308494.059*365
=29960.1285 / 308494.059*365
=35.45

Pakistan Refinery'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
=( (30073.629 + 60789.151) / 2 ) / 78507.128*365 / 4
=45431.39 / 78507.128*365 / 4
=52.81

* 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 52.81 mean?
Pakistan Refinery (KAR:PRL) has a Days Payable of 52.81 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 Pakistan Refinery and its competitors. This is 18% above median its historical median of 44.85. Over the past decade, Pakistan Refinery's Days Payable has ranged from 31.91 to 83.69. According to the industry distribution chart, Pakistan Refinery ranks #505 out of 854 companies in the Oil & Gas industry, placing it in the top 59.1%.
Is Pakistan Refinery's Days Payable too high?
Pakistan Refinery's current Days Payable of 52.81 is 18% above median its 10-year median of 44.85. Over the past 10 years, this metric has ranged from a low of 31.91 to a high of 83.69. The Oil & Gas industry median Days Payable is 57.15. Pakistan Refinery's value of 52.81 is 7.6% below this industry median. Based on the distribution chart, Pakistan Refinery ranks #505 out of 854 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Pakistan Refinery has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pakistan Refinery's Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Pakistan Refinery ranks #505 out of 854 companies for Days Payable. This places Pakistan Refinery in the lower half of its industry. The industry median Days Payable is 57.15. Pakistan Refinery's value of 52.81 is 7.6% below this benchmark. Historically, Pakistan Refinery's own Days Payable has ranged from 31.91 to 83.69 over the past decade. While the company's 10-year median is 44.85 vs. the industry median of 57.15, Pakistan 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 57.15, 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. Pakistan Refinery's current Days Payable of 52.81 is 7.6% 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 Pakistan Refinery 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. Pakistan Refinery's current Days Payable is 52.81, which is 18% above median its own 10-year median of 44.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pakistan Refinery stock overvalued right now?
Based on GuruFocus' analysis, Pakistan Refinery (KAR:PRL) is currently considered Fairly Valued. The stock's GF Value™ is ₨32.24, compared to a current price of ₨35.29 — trading 9.5% above its estimated fair value. The current Days Payable is 52.81, which is 18% above median its 10-year median of 44.85 and 7.6% below the Oil & Gas industry median of 57.15. Pakistan Refinery's overall GF Score™ is 80/100 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 Pakistan Refinery (KAR:PRL), the current Days Payable is 52.81 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 Pakistan Refinery (KAR:PRL) Overvalued in 2026?

Based on GuruFocus' analysis, Pakistan Refinery stock appears to be overvalued. The current stock price of ₨35.29 is trading 9.5% above its estimated GF Value™ of ₨32.24. GuruFocus considers Pakistan Refinery to be Fairly Valued.

Key valuation signals for KAR:PRL:

  • Days Payable: 52.81 (18% above median its 10-year median of 44.85)
  • GF Value™: ₨32.24 vs. price of ₨35.29 (9.5% above fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 7.6% below the Oil & Gas median (#505 of 854)

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


Pakistan Refinery Business Description

Industry EnergyOil & Gas
Address Korangi Creek Road, P.O. Box 4612, Karachi, PAK, 75190
Pakistan Refinery Ltd is a manufacturer and supplier of petroleum products to the domestic market and Pakistan defence forces. Its products include liquefied petroleum gas, motor gasoline, kerosene oil, jet fuels, high-speed diesel and furnace oil. Its refinery operates at two locations; the main processing facility is located at Korangi Creek with supporting crude berthing and storage facility at Keamari.
80GF Score

Get the complete analysis for KAR:PRL

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

₨35.29
Price
₨32.24
GF Value