National Refinery (KAR:NRL) Other Current Assets: ₨2,019 Mil (As of Mar. 2026)

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KAR:NRL National Refinery Ltd KAR:NRL
69 GF Score
Price ₨416.15
GF Value ₨332.42
Valuation Modestly Overvalued
! 4 Warning Signs
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What is National Refinery Other Current Assets?

National Refinery KAR:NRL +1.49% 69 Other Current Assets is ₨2,019 Mil as of Mar. 2026. GuruFocus rates KAR:NRL with a GF Score™ of 69/100 and a GF Value™ of ₨332.42 (Modestly Overvalued). The stock has 4 warning signs investors should review.

National Refinery's other current assets for the quarter that ended in Mar. 2026 was ₨2,019 Mil.

National Refinery's quarterly other current assets declined from Sep. 2025 (₨2,794 Mil) to Dec. 2025 (₨1,996 Mil) but then increased from Dec. 2025 (₨1,996 Mil) to Mar. 2026 (₨2,019Mil).

National Refinery's annual other current assets increased from Jun. 2023 (₨4,071 Mil) to Jun. 2024 (₨5,529 Mil) increased from Jun. 2024 (₨5,529 Mil) to Jun. 2025 (₨13,441 Mil).


National Refinery Other Current Assets Related Terms


National Refinery Other Current Assets Historical Data

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The historical data trend for National Refinery's Other Current Assets 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.

National Refinery Other Current Assets Chart

National Refinery Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3,045.40 4,270.81 4,070.52 5,529.37 13,441.18

National Refinery Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Other Current Assets 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 7,672.25 13,441.18 2,793.98 1,995.88 2,018.86
KAR:NRL
69GF Score
National Refinery Ltd KAR:NRL
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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National Refinery Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of ₨2,019 Mil mean?
National Refinery (KAR:NRL) has a Other Current Assets of ₨2,019 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on National Refinery.
Is National Refinery's Other Current Assets too high?
National Refinery's current Other Current Assets is ₨2,019 Mil. Overall, National Refinery has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does National Refinery's Other Current Assets compare to VLO and MPC?
National Refinery's Other Current Assets of ₨2,019 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 Other Current Assets for an Oil & Gas company?
A good Other Current Assets depends on the Oil & Gas industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on National Refinery. National Refinery's current Other Current Assets is ₨2,019 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Refinery stock overvalued right now?
Based on GuruFocus' analysis, National Refinery (KAR:NRL) is currently considered Modestly Overvalued. The stock's GF Value™ is ₨332.42, compared to a current price of ₨416.15 — trading 25.2% above its estimated fair value. The current Other Current Assets is ₨2,019 Mil. National Refinery's overall GF Score™ is 69/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For National Refinery (KAR:NRL), the current Other Current Assets is ₨2,019 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 National Refinery (KAR:NRL) Overvalued in 2026?

Based on GuruFocus' analysis, National Refinery stock appears to be overvalued. The current stock price of ₨416.15 is trading 25.2% above its estimated GF Value™ of ₨332.42. GuruFocus considers National Refinery to be Modestly Overvalued.

Key valuation signals for KAR:NRL:

  • Other Current Assets: ₨2,019 Mil
  • GF Value™: ₨332.42 vs. price of ₨416.15 (25.2% above fair value)
  • GF Score™: 69/100 with 4 warning signs

No single metric tells the full story. See the KAR:NRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


National Refinery Business Description

Industry EnergyOil & Gas
Address 7-B, Korangi Industrial Area, P.O. Box 8228, Karachi, PAK, 74900
National Refinery Ltd is a Pakistan-based company engaged in manufacturing and supplying fuel products, lubes, BTX, asphalts and specialty products for domestic consumption and export. It is also involved in the crude oil refining business. The company operates through two segments namely Fuel and Lube. The Fuel segment, which is the key revenue driver, is engaged in the production of high-speed diesel, naphtha, motor gasoline, liquefied petroleum gas, jet fuels, and furnace oil. The Lube segment produces multiple grades of lube base oils, bitumen, waxes and rubber process oil and some quantities of other fuel products. It derives maximum revenue from Fuel Segment.
69GF Score

Get the complete analysis for KAR:NRL

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

₨416.15
Price
₨332.42
GF Value