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Attock Cement PakistanKAR:ACPL +0.03%68 Days Sales Outstanding is 8.15 as of Jun. 2026, which is 39% below its 10-year median of 13.40. GuruFocus rates KAR:ACPL with a GF Score™ of 68/100 and a GF Value™ of ₨255.20 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 406 Building Materials companies, Attock Cement Pakistan ranks better than 95.57% on this metric.
The historical rank and industry rank for Attock Cement Pakistan's Days Sales Outstanding or its related term are showing as below:
KAR:ACPL'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 4.85 Med: 13.4 Max: 24.38
Current: 7.38
During the past 13 years, Attock Cement Pakistan's highest Days Sales Outstanding was 24.38. The lowest was 4.85. And the median was 13.40.
KAR:ACPL's Days Sales Outstanding is ranked better than 95.57% of 406
companies
in the Building Materials industry
Industry Median: 57.27
vs KAR:ACPL: 7.38
Attock Cement Pakistan's Days Sales Outstanding
declined
from Jun. 2025 (12.57) to Jun. 2026 (8.15).
Attock Cement Pakistan (KAR:ACPL) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
Attock Cement Pakistan Days Sales Outstanding Related Terms
Attock Cement Pakistan Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for Attock Cement Pakistan's Days Sales Outstanding 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 Cement Pakistan Days Sales Outstanding Chart
KAR:ACPL vs CRH, MLM, VMC: Days Sales Outstanding Comparison
For the Building Materials subindustry, Attock Cement Pakistan's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Cement Pakistan Days Sales Outstanding vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Attock Cement Pakistan's Days Sales Outstanding falls into.
Attock Cement Pakistan Days Sales Outstanding Calculation
Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
* 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 Cement Pakistan (KAR:ACPL) has a Days Sales Outstanding of 8.15 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Attock Cement Pakistan and its competitors. This is 39% below median its historical median of 13.40. Over the past decade, Attock Cement Pakistan's Days Sales Outstanding has ranged from 4.85 to 24.38. According to the industry distribution chart, Attock Cement Pakistan ranks #18 out of 406 companies in the Building Materials industry, placing it in the top 4.4%.
Is Attock Cement Pakistan's Days Sales Outstanding too high?
Attock Cement Pakistan's current Days Sales Outstanding of 8.15 is 39% below median its 10-year median of 13.40. Over the past 10 years, this metric has ranged from a low of 4.85 to a high of 24.38. The Building Materials industry median Days Sales Outstanding is 57.27. Attock Cement Pakistan's value of 8.15 is 85.8% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #18 out of 406 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Attock Cement Pakistan has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Days Sales Outstanding compare to CRH and MLM?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #18 out of 406 companies for Days Sales Outstanding. This places Attock Cement Pakistan in the top 4% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 57.27. Attock Cement Pakistan's value of 8.15 is 85.8% below this benchmark. Historically, Attock Cement Pakistan's own Days Sales Outstanding has ranged from 4.85 to 24.38 over the past decade. While the company's 10-year median is 13.40 vs. the industry median of 57.27, Attock Cement Pakistan 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 Sales Outstanding for a Building Materials company?
The median Days Sales Outstanding among Building Materials companies is 57.27, based on 406 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current Days Sales Outstanding of 8.15 is 85.8% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Attock Cement Pakistan and its competitors. For the Building Materials industry, the median Days Sales Outstanding is 57.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current Days Sales Outstanding is 8.15, which is 39% below median its own 10-year median of 13.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Cement Pakistan stock overvalued right now?
Based on GuruFocus' analysis, Attock Cement Pakistan (KAR:ACPL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨255.20, compared to a current price of ₨230.06 — trading 9.9% below its estimated fair value. The current Days Sales Outstanding is 8.15, which is 39% below median its 10-year median of 13.40 and 85.8% below the Building Materials industry median of 57.27. Attock Cement Pakistan's overall GF Score™ is 68/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Days Sales Outstanding is 8.15 as of Jun. 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 Cement Pakistan (KAR:ACPL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued.
The current stock price of ₨230.06 is trading 9.9% below its estimated GF Value™ of ₨255.20.
GuruFocus considers Attock Cement Pakistan to be Modestly Undervalued.
Key valuation signals for KAR:ACPL:
Days Sales Outstanding: 8.15 (39% below median its 10-year median of 13.40)
GF Value™: ₨255.20 vs. price of ₨230.06 (9.9% below fair value)
Industry Position: 85.8% below the Building Materials median (#18 of 406)
No single metric tells the full story. See the KAR:ACPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Attock Cement Pakistan Ltd is engaged in the business of producing and marketing cement. Its product offering includes Falcon Ordinary Portland cement, Falcon Sulphate resistant cement, Falcon Rock Cement, and Falcon Block cement. Geographically, the company carries out its business in Pakistan and also exports its products to other regions like Sri Lanka, Bangladesh, Africa, the Middle East, and Asia.
68GF Score
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Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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