Attock Cement PakistanKAR:ACPL +2.12%62 ROA % is 6.81% as of Mar. 2026, which is 0% above its 10-year median of 6.78. GuruFocus rates KAR:ACPL with a GF Score™ of 62/100 and a GF Value™ of ₨241.94 (Fairly Valued). The stock has 5 warning signs investors should review. Among 412 Building Materials companies, Attock Cement Pakistan ranks better than 74.51% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Attock Cement Pakistan's annualizedNet Income for the quarter that ended in Mar. 2026 was ₨3,416 Mil.
Attock Cement Pakistan's average Total Assets over the quarter that ended in Mar. 2026 was ₨50,140 Mil. Therefore, Attock Cement Pakistan's annualized ROA % for the quarter that ended in Mar. 2026 was 6.81%.
The historical rank and industry rank for Attock Cement Pakistan's ROA % or its related term are showing as below:
KAR:ACPL'
s ROA % Range Over the Past 10 Years
Min: 2.62 Med: 6.78 Max: 21.68
Current: 5.86
During the past 13 years, Attock Cement Pakistan's highest ROA % was 21.68%. The lowest was 2.62%. And the median was 6.78%.
KAR:ACPL's ROA % is ranked better than 74.51% of 412
companies
in the Building Materials industry
Industry Median: 2.345
vs KAR:ACPL: 5.86
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.
* 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
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
* 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 Building Materials subindustry, Attock Cement Pakistan's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's ROA % distribution charts can be found below:
* The bar in red indicates where Attock Cement Pakistan's ROA % 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.
In the calculation of annual ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Mar. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Attock Cement Pakistan (KAR:ACPL) has a ROA % of 6.81% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Attock Cement Pakistan and its competitors. This is near median its historical median of 6.78. Over the past decade, Attock Cement Pakistan's ROA % has ranged from 2.62 to 21.68. According to the industry distribution chart, Attock Cement Pakistan ranks #105 out of 412 companies in the Building Materials industry, placing it in the top 25.5%.
Is Attock Cement Pakistan's ROA % too high?
Attock Cement Pakistan's current ROA % of 6.81% is near median its 10-year median of 6.78. Over the past 10 years, this metric has ranged from a low of 2.62 to a high of 21.68. The Building Materials industry median ROA % is 2.35. Attock Cement Pakistan's value of 6.81% is 190.4% above this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #105 out of 412 companies in the Building Materials industry, which is above the industry midpoint. Overall, Attock Cement Pakistan has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's ROA % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #105 out of 412 companies for ROA %. This puts Attock Cement Pakistan in the upper half of its industry. The industry median ROA % is 2.35. Attock Cement Pakistan's value of 6.81% is 190.4% above this benchmark. Historically, Attock Cement Pakistan's own ROA % has ranged from 2.62 to 21.68 over the past decade. While the company's 10-year median is 6.78 vs. the industry median of 2.35, Attock Cement Pakistan has consistently been above 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 ROA % for a Building Materials company?
The median ROA % among Building Materials companies is 2.35, based on 412 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current ROA % of 6.81% is 190.4% above 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Attock Cement Pakistan and its competitors. For the Building Materials industry, the median ROA % is 2.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current ROA % is 6.81%, which is near median its own 10-year median of 6.78. 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 Fairly Valued. The stock's GF Value™ is ₨241.94, compared to a current price of ₨225.48 — trading 6.8% below its estimated fair value. The current ROA % is 6.81%, which is near median its 10-year median of 6.78 and 190.4% above the Building Materials industry median of 2.35. Attock Cement Pakistan's overall GF Score™ is 62/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current ROA % is 6.81% 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 ₨225.48 is trading 6.8% below its estimated GF Value™ of ₨241.94.
GuruFocus considers Attock Cement Pakistan to be Fairly Valued.
Key valuation signals for KAR:ACPL:
ROA %: 6.81% (near median its 10-year median of 6.78)
GF Value™: ₨241.94 vs. price of ₨225.48 (6.8% below fair value)
Industry Position: 190.4% above the Building Materials median (#105 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 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.
62GF Score
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