Attock Cement Pakistan (KAR:ACPL) EV-to-OCF: 5.87 (As of Aug. 09, 2026) — 34% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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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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
65 GF Score
Price ₨235.97
GF Value ₨261.42
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Attock Cement Pakistan EV-to-OCF?

Attock Cement Pakistan KAR:ACPL -0.71% 65 EV-to-OCF is 5.87 as of Aug. 09, 2026, which is 34% below its 10-year median of 8.92. GuruFocus rates KAR:ACPL with a GF Score™ of 65/100 and a GF Value™ of ₨261.42 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 410 Building Materials companies, Attock Cement Pakistan ranks better than 65.61% on this metric.

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Attock Cement Pakistan's Enterprise Value is ₨36,476 Mil. Attock Cement Pakistan's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was ₨6,212 Mil. Therefore, Attock Cement Pakistan's EV-to-OCF for today is 5.87.

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

KAR:ACPL' s EV-to-OCF Range Over the Past 10 Years
Min: -4319.76   Med: 8.92   Max: 5586.82
Current: 5.87

During the past 13 years, the highest EV-to-OCF of Attock Cement Pakistan was 5586.82. The lowest was -4319.76. And the median was 8.92.

KAR:ACPL's EV-to-OCF is ranked better than
65.61% of 410 companies
in the Building Materials industry
Industry Median: 8.77 vs KAR:ACPL: 5.87

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-08-09), Attock Cement Pakistan's stock price is ₨235.97. Attock Cement Pakistan's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₨20.970. Therefore, Attock Cement Pakistan's PE Ratio (TTM) for today is 11.25.


Attock Cement Pakistan  (KAR:ACPL) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Attock Cement Pakistan's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=235.97/20.970
=11.25

Attock Cement Pakistan's share price for today is ₨235.97.
Attock Cement Pakistan's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨20.970.

* 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.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Attock Cement Pakistan EV-to-OCF Related Terms


Attock Cement Pakistan EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's EV-to-OCF 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 EV-to-OCF Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
EV-to-OCF
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.25 -3,755.12 3.91 -15.06 -134.36

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
EV-to-OCF 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 33.60 -134.36 -145.72 12.42 6.47

KAR:ACPL vs CRH, VMC, MLM: EV-to-OCF Comparison

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

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

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


KAR:ACPL
65GF Score
Attock Cement Pakistan Ltd KAR:ACPL
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Attock Cement Pakistan EV-to-OCF Calculation

Attock Cement Pakistan's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=36476.159/6211.873
=5.87

Attock Cement Pakistan's current Enterprise Value is ₨36,476 Mil.
Attock Cement Pakistan's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨6,212 Mil.

* 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 EV-to-OCF →
What does a EV-to-OCF of 5.87 mean?
Attock Cement Pakistan (KAR:ACPL) has a EV-to-OCF of 5.87 as of Aug. 09, 2026. This is 34% below median its historical median of 8.92. According to the industry distribution chart, Attock Cement Pakistan ranks #141 out of 410 companies in the Building Materials industry, placing it in the top 34.4%.
Is Attock Cement Pakistan's EV-to-OCF too high?
Attock Cement Pakistan's current EV-to-OCF of 5.87 is 34% below median its 10-year median of 8.92. The Building Materials industry median EV-to-OCF is 8.77. Attock Cement Pakistan's value of 5.87 is 33.1% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #141 out of 410 companies in the Building Materials industry, which is above the industry midpoint. Overall, Attock Cement Pakistan has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's EV-to-OCF compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #141 out of 410 companies for EV-to-OCF. This puts Attock Cement Pakistan in the upper half of its industry. The industry median EV-to-OCF is 8.77. Attock Cement Pakistan's value of 5.87 is 33.1% below this benchmark. While the company's 10-year median is 8.92 vs. the industry median of 8.77, 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 EV-to-OCF for a Building Materials company?
The median EV-to-OCF among Building Materials companies is 8.77, based on 410 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-OCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-OCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current EV-to-OCF of 5.87 is 33.1% 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 EV-to-OCF mean?
A high EV-to-OCF can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median EV-to-OCF is 8.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current EV-to-OCF is 5.87, which is 34% below median its own 10-year median of 8.92. 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 ₨261.42, compared to a current price of ₨235.97 — trading 9.7% below its estimated fair value. The current EV-to-OCF is 5.87, which is 34% below median its 10-year median of 8.92 and 33.1% below the Building Materials industry median of 8.77. Attock Cement Pakistan's overall GF Score™ is 65/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-OCF calculated?
EV-to-OCF is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current EV-to-OCF is 5.87 as of Aug. 09, 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 ₨235.97 is trading 9.7% below its estimated GF Value™ of ₨261.42. GuruFocus considers Attock Cement Pakistan to be Modestly Undervalued.

Key valuation signals for KAR:ACPL:

  • EV-to-OCF: 5.87 (34% below median its 10-year median of 8.92)
  • GF Value™: ₨261.42 vs. price of ₨235.97 (9.7% below fair value)
  • GF Score™: 65/100 with 5 warning signs
  • Industry Position: 33.1% below the Building Materials median (#141 of 410)

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.
65GF Score

Get the complete analysis for KAR:ACPL

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

₨235.97
Price
₨261.42
GF Value