Attock Refinery (KAR:ATRL) Total Inventories: ₨40,452 Mil (As of Mar. 2026)


KAR:ATRL Attock Refinery Ltd KAR:ATRL
79 GF Score
Price ₨889.40
GF Value ₨507.94
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Attock Refinery Total Inventories?

Attock Refinery KAR:ATRL -1.78% 79 Total Inventories is ₨40,452 Mil as of Mar. 2026. 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.

Attock Refinery's total inventories for the quarter that ended in Mar. 2026 was ₨40,452 Mil. Attock Refinery's average total inventories from the quarter that ended in Dec. 2025 to the quarter that ended in Mar. 2026 was ₨35,486 Mil.

In Ben Graham's calculation of Net-Net Working Capital, inventory is only considered worth half of its book value. Attock Refinery's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₨447.46.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Attock Refinery's Days Inventory for the three months ended in Mar. 2026 was 46.18.

Inventory Turnover measures how fast the company turns over its inventory within a year. Attock Refinery's Inventory Turnover for the quarter that ended in Mar. 2026 was 1.98.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Attock Refinery's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.40.


Attock Refinery  (KAR:ATRL) Total Inventories Explanation

Inventory control is an important part of business operation. If a company does not have enough inventory, it may not be able to meet customers' required delivery time. If it has too much inventory, the cost of holding the inventory can be high.

1. In Ben Graham's calculation of Net-Net Working Capital (NNWC), inventory is only considered worth half of its book value.

Attock Refinery's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is

Net-Net Working Capital Per Share (Q: Mar. 2026 )
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(97549.23+0.75 * 32278.874+0.5 * 40452.343-94278.57
-0-0)/106.616
=447.46

2. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Attock Refinery's Days Inventory for the three months ended in Mar. 2026 is calculated as:

Days Inventory=Average Total Inventories (Q: Mar. 2026 )/Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=35486.2395/70116.708*365 / 4
=46.18

3. Inventory Turnover measures how fast the company turns over its inventory within a year.

Attock Refinery's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

Inventory Turnover=Cost of Goods Sold (Q: Mar. 2026 ) / Average Total Inventories (Q: Mar. 2026 )
=70116.708 / 35486.2395
=1.98

4. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Attock Refinery's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Mar. 2026 ) / Revenue (Q: Mar. 2026 )
=35486.2395 / 87772.333
=0.40

* 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.


Be Aware

Manufacturers with durable competitive advantages have the advantage that the products they sell do not change, and therefore will never become obsolete. Buffett likes this advantage.

When identifying manufacturers with durable competitive advantage, look for inventory and net earnings that rise correspondingly. This indicates that the company is finding profitable ways to increase sales which called for an increase in inventory.

Manufacturers with inventories that spike up and down are indicative of competitive industries subject to boom and bust.


Attock Refinery Total Inventories Related Terms


Attock Refinery Total Inventories Historical Data

* Premium members only.

The historical data trend for Attock Refinery's Total Inventories 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 Refinery Total Inventories Chart

Attock Refinery Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Total Inventories
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13,138.74 21,757.42 26,364.94 28,436.06 22,379.57

Attock Refinery Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Total Inventories 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 28,999.56 22,379.57 34,017.49 30,520.14 40,452.34
KAR:ATRL
79GF Score
Attock Refinery Ltd KAR:ATRL
Total Inventories is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Refinery Total Inventories Calculation

Total Inventories includes the raw materials, work-in-process goods and completely finished goods of a company. It is a portion of a company's current assets.

Frequently Asked Questions Learn more about Total Inventories →
What does a Total Inventories of ₨40,452 Mil mean?
Attock Refinery (KAR:ATRL) has a Total Inventories of ₨40,452 Mil as of Mar. 2026. The total amount of inventory as recorded on a company's balance sheet. View historical data for Attock Refinery and its competitors.
Is Attock Refinery's Total Inventories too high?
Attock Refinery's current Total Inventories is ₨40,452 Mil. 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 Total Inventories compare to VLO and MPC?
Attock Refinery's Total Inventories of ₨40,452 Mil can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Inventories for an Oil & Gas company?
A good Total Inventories depends on the Oil & Gas industry context. However, Total Inventories should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Total Inventories mean?
A high Total Inventories can signal that a stock is expensive relative to its fundamentals. The total amount of inventory as recorded on a company's balance sheet. View historical data for Attock Refinery and its competitors. Attock Refinery's current Total Inventories is ₨40,452 Mil. 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 Total Inventories is ₨40,452 Mil. 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 Total Inventories calculated?
Total Inventories is calculated from a company's financial statements. For Attock Refinery (KAR:ATRL), the current Total Inventories is ₨40,452 Mil 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:

  • Total Inventories: ₨40,452 Mil
  • GF Value™: ₨507.94 vs. price of ₨889.40 (75.1% above fair value)
  • GF Score™: 79/100 with 6 warning signs

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 Business Description

Industry EnergyOil & Gas
Address The Refinery, P.O, Morgah, Rawalpindi, PB, PAK
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

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

₨889.40
Price
₨507.94
GF Value