Attock RefineryKAR:ATRL -0.31%80 PB Ratio is 0.56 as of Jul. 13, 2026, which is 56% above its 10-year median of 0.36. GuruFocus rates KAR:ATRL with a GF Score™ of 80/100 and a GF Value™ of ₨514.81 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 924 Oil & Gas companies, Attock Refinery ranks better than 86.04% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-13), Attock Refinery's share price is ₨908.93. Attock Refinery's Book Value per Share for the quarter that ended in Mar. 2026 was ₨1,609.32. Hence, Attock Refinery's PB Ratio of today is 0.56.
Warning Sign:
Attock Refinery Ltd stock PB Ratio (=0.56) is close to 5-year high of 0.6.
The historical rank and industry rank for Attock Refinery's PB Ratio or its related term are showing as below:
KAR:ATRL'
s PB Ratio Range Over the Past 10 Years
Min: 0.15 Med: 0.36 Max: 0.97
Current: 0.56
During the past 13 years, Attock Refinery's highest PB Ratio was 0.97. The lowest was 0.15. And the median was 0.36.
KAR:ATRL's PB Ratio is ranked better than 86.04% of 924
companies
in the Oil & Gas industry
Industry Median: 1.41
vs KAR:ATRL: 0.56
During the past 12 months, Attock Refinery's average Book Value Per Share Growth Rate was 13.70% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 34.70% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 31.60% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 15.20% per year.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Attock Refinery was 43.10% per year. The lowest was -0.20% per year. And the median was 10.80% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
Attock Refinery PB Ratio Related Terms
Attock Refinery PB Ratio Historical Data
* Premium members only.
The historical data trend for Attock Refinery's PB Ratio 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.
For the Oil & Gas Refining & Marketing subindustry, Attock Refinery's PB Ratio, along with its competitors' market caps and PB Ratio 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 PB Ratio vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Refinery's PB Ratio distribution charts can be found below:
* The bar in red indicates where Attock Refinery's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
Attock Refinery's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
Attock Refinery (KAR:ATRL) has a PB Ratio of 0.56 as of Jul. 13, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Attock Refinery and its competitors. This is 56% above median its historical median of 0.36. Over the past decade, Attock Refinery's PB Ratio has ranged from 0.15 to 0.97. According to the industry distribution chart, Attock Refinery ranks #129 out of 924 companies in the Oil & Gas industry, placing it in the top 14%.
Is Attock Refinery's PB Ratio too high?
Attock Refinery's current PB Ratio of 0.56 is 56% above median its 10-year median of 0.36. Over the past 10 years, this metric has ranged from a low of 0.15 to a high of 0.97. The Oil & Gas industry median PB Ratio is 1.41. Attock Refinery's value of 0.56 is 60.3% below this industry median. Based on the distribution chart, Attock Refinery ranks #129 out of 924 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Attock Refinery has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's PB Ratio compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Refinery ranks #129 out of 924 companies for PB Ratio. This places Attock Refinery in the top 14% of its industry — outperforming the majority of peers. The industry median PB Ratio is 1.41. Attock Refinery's value of 0.56 is 60.3% below this benchmark. Historically, Attock Refinery's own PB Ratio has ranged from 0.15 to 0.97 over the past decade. While the company's 10-year median is 0.36 vs. the industry median of 1.41, 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 PB Ratio for an Oil & Gas company?
The median PB Ratio among Oil & Gas companies is 1.41, based on 924 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Refinery's current PB Ratio of 0.56 is 60.3% 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 PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Attock Refinery and its competitors. For the Oil & Gas industry, the median PB Ratio is 1.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Refinery's current PB Ratio is 0.56, which is 56% above median its own 10-year median of 0.36. 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 ₨514.81, compared to a current price of ₨908.93 — trading 76.6% above its estimated fair value. The current PB Ratio is 0.56, which is 56% above median its 10-year median of 0.36 and 60.3% below the Oil & Gas industry median of 1.41. Attock Refinery's overall GF Score™ is 80/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Attock Refinery (KAR:ATRL), the current PB Ratio is 0.56 as of Jul. 13, 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 ₨908.93 is trading 76.6% above its estimated GF Value™ of ₨514.81.
GuruFocus considers Attock Refinery to be Significantly Overvalued.
Key valuation signals for KAR:ATRL:
PB Ratio: 0.56 (56% above median its 10-year median of 0.36)
GF Value™: ₨514.81 vs. price of ₨908.93 (76.6% above fair value)
Industry Position: 60.3% below the Oil & Gas median (#129 of 924)
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.
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