Attock Cement Pakistan (KAR:ACPL) Equity-to-Asset: 0.48 (As of Mar. 2026) — Near Median

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Director of Data and Quant Analytics at GuruFocus
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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
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 Equity-to-Asset?

Attock Cement Pakistan KAR:ACPL -0.71% 65 Equity-to-Asset is 0.48 as of Mar. 2026, which is 4% below its 10-year median of 0.50. 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 412 Building Materials companies, Attock Cement Pakistan ranks worse than 62.14% on this metric.

Equity to Asset ratio is calculated as total stockholders equity divided by total asset. Attock Cement Pakistan's Total Stockholders Equity for the quarter that ended in Mar. 2026 was ₨23,862 Mil. Attock Cement Pakistan's Total Assets for the quarter that ended in Mar. 2026 was ₨49,894 Mil. Therefore, Attock Cement Pakistan's Equity to Asset Ratio for the quarter that ended in Mar. 2026 was 0.48.

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

KAR:ACPL' s Equity-to-Asset Range Over the Past 10 Years
Min: 0.28   Med: 0.5   Max: 0.72
Current: 0.48

During the past 13 years, the highest Equity to Asset Ratio of Attock Cement Pakistan was 0.72. The lowest was 0.28. And the median was 0.50.

KAR:ACPL's Equity-to-Asset is ranked worse than
62.14% of 412 companies
in the Building Materials industry
Industry Median: 0.55 vs KAR:ACPL: 0.48

Attock Cement Pakistan  (KAR:ACPL) Equity-to-Asset Explanation

Equity to Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity to Asset ratio (more leveraged) may have higher ROE % because of the leverage.

For banks, the required minimum Equity to Asset ratio by regulation is 5%. Some stronger banks may have Equity to Asset Ratio of more than 10%.


Attock Cement Pakistan Equity-to-Asset Related Terms


Attock Cement Pakistan Equity-to-Asset Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's Equity-to-Asset 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 Equity-to-Asset Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Equity-to-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.51 0.45 0.43 0.41 0.45

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
Equity-to-Asset 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 0.47 0.45 0.47 0.46 0.48

KAR:ACPL vs CRH, VMC, MLM: Equity-to-Asset Comparison

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

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

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


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

Attock Cement Pakistan Equity-to-Asset Calculation

Equity to Asset ratio measures the ratios of the portion of the asset owned by shareholders out of the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Equity to Asset ratio is calculated by dividing total stockholders equity by total asset.

Attock Cement Pakistan's Equity to Asset Ratio for the fiscal year that ended in Jun. 2025 is calculated as

Equity to Asset (A: Jun. 2025 )=Total Stockholders Equity/Total Assets
=22500.879/50421.714
=0.45

Attock Cement Pakistan's Equity to Asset Ratio for the quarter that ended in Mar. 2026 is calculated as

Equity to Asset (Q: Mar. 2026 )=Total Stockholders Equity/Total Assets
=23862.048/49894.115
=0.48

* 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 Equity-to-Asset →
What does a Equity-to-Asset of 0.48 mean?
Attock Cement Pakistan (KAR:ACPL) has a Equity-to-Asset of 0.48 as of Mar. 2026. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on Attock Cement Pakistan and its competitors. This is near median its historical median of 0.50. Over the past decade, Attock Cement Pakistan's Equity-to-Asset has ranged from 0.28 to 0.72. According to the industry distribution chart, Attock Cement Pakistan ranks #256 out of 412 companies in the Building Materials industry, placing it in the top 62.1%.
Is Attock Cement Pakistan's Equity-to-Asset too high?
Attock Cement Pakistan's current Equity-to-Asset of 0.48 is near median its 10-year median of 0.50. Over the past 10 years, this metric has ranged from a low of 0.28 to a high of 0.72. The Building Materials industry median Equity-to-Asset is 0.55. Attock Cement Pakistan's value of 0.48 is 12.7% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #256 out of 412 companies in the Building Materials industry, which is below 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 Equity-to-Asset compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #256 out of 412 companies for Equity-to-Asset. This places Attock Cement Pakistan in the lower half of its industry. The industry median Equity-to-Asset is 0.55. Attock Cement Pakistan's value of 0.48 is 12.7% below this benchmark. Historically, Attock Cement Pakistan's own Equity-to-Asset has ranged from 0.28 to 0.72 over the past decade. While the company's 10-year median is 0.50 vs. the industry median of 0.55, 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 Equity-to-Asset for a Building Materials company?
The median Equity-to-Asset among Building Materials companies is 0.55, based on 412 companies in the industry. Companies in the top quartile (top 25%) have a Equity-to-Asset significantly above this median, while those in the bottom quartile fall well below. However, Equity-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current Equity-to-Asset of 0.48 is 12.7% 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 Equity-to-Asset mean?
A high Equity-to-Asset can signal that a stock is expensive relative to its fundamentals. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on Attock Cement Pakistan and its competitors. For the Building Materials industry, the median Equity-to-Asset is 0.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current Equity-to-Asset is 0.48, which is near median its own 10-year median of 0.50. 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 Equity-to-Asset is 0.48, which is near median its 10-year median of 0.50 and 12.7% below the Building Materials industry median of 0.55. 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 Equity-to-Asset calculated?
Equity-to-Asset is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Equity-to-Asset is 0.48 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 ₨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:

  • Equity-to-Asset: 0.48 (near median its 10-year median of 0.50)
  • GF Value™: ₨261.42 vs. price of ₨235.97 (9.7% below fair value)
  • GF Score™: 65/100 with 5 warning signs
  • Industry Position: 12.7% below the Building Materials median (#256 of 412)

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

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

₨235.97
Price
₨261.42
GF Value