Attock Cement Pakistan (KAR:ACPL) Debt-to-EBITDA : 1.36 (As of Mar. 2026) — 23% Below Median

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Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

KAR:ACPL Attock Cement Pakistan Ltd KAR:ACPL
67 GF Score
Price ₨226.43
GF Value ₨242.35
Valuation Fairly Valued
! 5 Warning Signs
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What is Attock Cement Pakistan Debt-to-EBITDA?

Attock Cement Pakistan KAR:ACPL -0.26% 67 Debt-to-EBITDA is 1.36 as of Mar. 2026, which is 23% below its 10-year median of 1.76. GuruFocus rates KAR:ACPL with a GF Score™ of 67/100 and a GF Value™ of ₨242.35 (Fairly Valued). The stock has 5 warning signs investors should review. Among 331 Building Materials companies, Attock Cement Pakistan ranks better than 63.75% on this metric.

Debt-to-EBITDA measures a company's ability to pay off its debt.

Attock Cement Pakistan's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was ₨6,572 Mil. Attock Cement Pakistan's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was ₨4,268 Mil. Attock Cement Pakistan's annualized EBITDA for the quarter that ended in Mar. 2026 was ₨7,956 Mil. Attock Cement Pakistan's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 was 1.36.

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt. According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.

The historical rank and industry rank for Attock Cement Pakistan's Debt-to-EBITDA or its related term are showing as below:

KAR:ACPL' s Debt-to-EBITDA Range Over the Past 10 Years
Min: 0   Med: 1.76   Max: 3.65
Current: 1.29

During the past 13 years, the highest Debt-to-EBITDA Ratio of Attock Cement Pakistan was 3.65. The lowest was 0.00. And the median was 1.76.

KAR:ACPL's Debt-to-EBITDA is ranked better than
63.75% of 331 companies
in the Building Materials industry
Industry Median: 2.27 vs KAR:ACPL: 1.29

Attock Cement Pakistan  (KAR:ACPL) Debt-to-EBITDA Explanation

In the calculation of Debt-to-EBITDA, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by EBITDA. In some calculations, Total Liabilities is used to for calculation.


Be Aware

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt.

According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.


Attock Cement Pakistan Debt-to-EBITDA Related Terms


Attock Cement Pakistan Debt-to-EBITDA Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's Debt-to-EBITDA 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 Debt-to-EBITDA Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Debt-to-EBITDA
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.71 3.65 2.56 2.12 2.18

Attock Cement Pakistan Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Debt-to-EBITDA 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 1.61 1.62 1.48 1.42 1.36

KAR:ACPL vs CRH, VMC, MLM: Debt-to-EBITDA Comparison

For the Building Materials subindustry, Attock Cement Pakistan's Debt-to-EBITDA, along with its competitors' market caps and Debt-to-EBITDA 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 Debt-to-EBITDA vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's Debt-to-EBITDA distribution charts can be found below:

* The bar in red indicates where Attock Cement Pakistan's Debt-to-EBITDA falls into.


KAR:ACPL
67GF Score
Attock Cement Pakistan Ltd KAR:ACPL
Debt-to-EBITDA is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Cement Pakistan Debt-to-EBITDA Calculation

Debt-to-EBITDA measures a company's ability to pay off its debt.

Attock Cement Pakistan's Debt-to-EBITDA for the fiscal year that ended in Jun. 2025 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(8968.564 + 4807.439) / 6329.666
=2.18

Attock Cement Pakistan's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(6572.083 + 4268.22) / 7956.012
=1.36

* 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.

In the calculation of annual Debt-to-EBITDA, the EBITDA of the last fiscal year is used. In calculating the annualized quarterly data, the EBITDA data used here is four times the quarterly (Mar. 2026) EBITDA data.

Frequently Asked Questions Learn more about Debt-to-EBITDA →
What does a Debt-to-EBITDA of 1.36 mean?
Attock Cement Pakistan (KAR:ACPL) has a Debt-to-EBITDA of 1.36 as of Mar. 2026. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Attock Cement Pakistan. This is 23% below median its historical median of 1.76. According to the industry distribution chart, Attock Cement Pakistan ranks #120 out of 331 companies in the Building Materials industry, placing it in the top 36.3%.
Is Attock Cement Pakistan's Debt-to-EBITDA too high?
Attock Cement Pakistan's current Debt-to-EBITDA of 1.36 is 23% below median its 10-year median of 1.76. The Building Materials industry median Debt-to-EBITDA is 2.27. Attock Cement Pakistan's value of 1.36 is 40.1% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #120 out of 331 companies in the Building Materials industry, which is above the industry midpoint. Overall, Attock Cement Pakistan has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Debt-to-EBITDA compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #120 out of 331 companies for Debt-to-EBITDA. This puts Attock Cement Pakistan in the upper half of its industry. The industry median Debt-to-EBITDA is 2.27. Attock Cement Pakistan's value of 1.36 is 40.1% below this benchmark. While the company's 10-year median is 1.76 vs. the industry median of 2.27, 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 Debt-to-EBITDA for a Building Materials company?
The median Debt-to-EBITDA among Building Materials companies is 2.27, based on 331 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current Debt-to-EBITDA of 1.36 is 40.1% 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 Debt-to-EBITDA mean?
A high Debt-to-EBITDA can signal that a stock is expensive relative to its fundamentals. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Attock Cement Pakistan. For the Building Materials industry, the median Debt-to-EBITDA is 2.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current Debt-to-EBITDA is 1.36, which is 23% below median its own 10-year median of 1.76. 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 Fairly Valued. The stock's GF Value™ is ₨242.35, compared to a current price of ₨226.43 — trading 6.6% below its estimated fair value. The current Debt-to-EBITDA is 1.36, which is 23% below median its 10-year median of 1.76 and 40.1% below the Building Materials industry median of 2.27. Attock Cement Pakistan's overall GF Score™ is 67/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-EBITDA calculated?
Debt-to-EBITDA is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Debt-to-EBITDA is 1.36 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 Cement Pakistan (KAR:ACPL) Overvalued in 2026?

Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued. The current stock price of ₨226.43 is trading 6.6% below its estimated GF Value™ of ₨242.35. GuruFocus considers Attock Cement Pakistan to be Fairly Valued.

Key valuation signals for KAR:ACPL:

  • Debt-to-EBITDA: 1.36 (23% below median its 10-year median of 1.76)
  • GF Value™: ₨242.35 vs. price of ₨226.43 (6.6% below fair value)
  • GF Score™: 67/100 with 5 warning signs
  • Industry Position: 40.1% below the Building Materials median (#120 of 331)

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 Business Description

Address Kehkashan-5, D-70, Block-4, Clifton, Karachi, SD, PAK, 75600
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.
67GF Score

Get the complete analysis for KAR:ACPL

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

₨226.43
Price
₨242.35
GF Value