Attock RefineryKAR:ATRL 79 Gross Margin % is 20.12% as of Mar. 2026, which is 1497% above its 10-year median of 1.26. GuruFocus rates KAR:ATRL with a GF Score™ of 79/100 and a GF Value™ of ₨507.94 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 872 Oil & Gas companies, Attock Refinery ranks worse than 79.93% on this metric.
Warren Buffett believes that firms with excellent long term economics tend to have consistently higher margins.
Durable competitive advantage creates a high Gross Margin % because of the freedom to price in excess of cost. Companies can be categorized by their Gross Margin %
1. Greater than 40% = Durable competitive advantage
2. Less than 40% = Competition eroding margins
3. Less than 20% = no sustainable competitive advantage
Consistency of Gross Margin is key
Attock Refinery had a gross margin of 20.12% for the quarter that ended in Mar. 2026 => Competition eroding margins
Be Aware
If a company loses its competitive advantages, usually its gross margin declines well before its sales declines. Watching Gross Margin % and Operating Margin % closely helps avoid value trap situations.
Attock Refinery Gross Margin % Related Terms
Attock Refinery Gross Margin % Historical Data
* Premium members only.
The historical data trend for Attock Refinery's Gross Margin % 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.
KAR:ATRL vs VLO, MPC, PSX: Gross Margin % Comparison
For the Oil & Gas Refining & Marketing subindustry, Attock Refinery's Gross Margin %, along with its competitors' market caps and Gross Margin % 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 Refinery Gross Margin % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Refinery's Gross Margin % distribution charts can be found below:
* The bar in red indicates where Attock Refinery's Gross Margin % falls into.
* 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.
A positive Gross Profit is only the first step for a company to make a net profit. The gross profit needs to be big enough to also cover related labor, equipment, rental, marketing/advertising, research and development and a lot of other costs in selling the products.
Attock Refinery (KAR:ATRL) has a Gross Margin % of 20.12% as of Mar. 2026. Gross margin is the ratio of total gross profit to net sales. View historical data on Attock Refinery and its competitors. This is 1497% above median its historical median of 1.26. According to the industry distribution chart, Attock Refinery ranks #697 out of 872 companies in the Oil & Gas industry, placing it in the top 79.9%.
Is Attock Refinery's Gross Margin % too high?
Attock Refinery's current Gross Margin % of 20.12% is 1497% above median its 10-year median of 1.26. The Oil & Gas industry median Gross Margin % is 25.54. Attock Refinery's value of 20.12% is 21.2% below this industry median. Based on the distribution chart, Attock Refinery ranks #697 out of 872 companies in the Oil & Gas industry, which is in the bottom quartile relative to peers. Overall, Attock Refinery has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's Gross Margin % compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Refinery ranks #697 out of 872 companies for Gross Margin %. This places Attock Refinery in the lower half of its industry. The industry median Gross Margin % is 25.54. Attock Refinery's value of 20.12% is 21.2% below this benchmark. While the company's 10-year median is 1.26 vs. the industry median of 25.54, Attock 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 Gross Margin % for an Oil & Gas company?
The median Gross Margin % among Oil & Gas companies is 25.54, based on 872 companies in the industry. Companies in the top quartile (top 25%) have a Gross Margin % significantly above this median, while those in the bottom quartile fall well below. However, Gross Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Refinery's current Gross Margin % of 20.12% is 21.2% 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 Gross Margin % mean?
A high Gross Margin % can signal that a stock is expensive relative to its fundamentals. Gross margin is the ratio of total gross profit to net sales. View historical data on Attock Refinery and its competitors. For the Oil & Gas industry, the median Gross Margin % is 25.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Refinery's current Gross Margin % is 20.12%, which is 1497% above median its own 10-year median of 1.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Refinery stock overvalued right now?
Based on GuruFocus' analysis, Attock Refinery (KAR:ATRL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₨507.94, compared to a current price of ₨889.40 — trading 75.1% above its estimated fair value. The current Gross Margin % is 20.12%, which is 1497% above median its 10-year median of 1.26 and 21.2% below the Oil & Gas industry median of 25.54. Attock Refinery's overall GF Score™ is 79/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Gross Margin % calculated?
Gross Margin % is calculated from a company's financial statements. For Attock Refinery (KAR:ATRL), the current Gross Margin % is 20.12% 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 Refinery (KAR:ATRL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Refinery stock appears to be overvalued.
The current stock price of ₨889.40 is trading 75.1% above its estimated GF Value™ of ₨507.94.
GuruFocus considers Attock Refinery to be Significantly Overvalued.
Key valuation signals for KAR:ATRL:
Gross Margin %: 20.12% (1497% above median its 10-year median of 1.26)
GF Value™: ₨507.94 vs. price of ₨889.40 (75.1% above fair value)
Industry Position: 21.2% below the Oil & Gas median (#697 of 872)
No single metric tells the full story. See the KAR:ATRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Attock Refinery Ltd is a Pakistan-based oil refining company. It is engaged in refining crude oil and supplying refined petroleum products. Its products include liquefied petroleum gas (LPG), naphtha, kerosene oil, high-speed diesel, furnace fuel oil, jet petroleum, motor gasoline, and light diesel oil. The company mainly operates in Pakistan. The company generates the majority of its revenue from High Speed Diesel and Premier Motor Gasoline products.
79GF Score
Get the complete analysis for KAR:ATRL
Gross Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
KAR:ATRL has been successfully added to your 
