Attock PetroleumKAR:APL +0.31%76 ROA % is 24.37% as of Mar. 2026, which is 96% above its 10-year median of 12.44. GuruFocus rates KAR:APL with a GF Score™ of 76/100 and a GF Value™ of ₨444.53 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,025 Oil & Gas companies, Attock Petroleum ranks better than 91.32% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Attock Petroleum's annualizedNet Income for the quarter that ended in Mar. 2026 was ₨33,377 Mil.
Attock Petroleum's average Total Assets over the quarter that ended in Mar. 2026 was ₨136,932 Mil. Therefore, Attock Petroleum's annualized ROA % for the quarter that ended in Mar. 2026 was 24.37%.
The historical rank and industry rank for Attock Petroleum's ROA % or its related term are showing as below:
KAR:APL'
s ROA % Range Over the Past 10 Years
Min: 2.07 Med: 12.44 Max: 23.43
Current: 13.5
During the past 13 years, Attock Petroleum's highest ROA % was 23.43%. The lowest was 2.07%. And the median was 12.44%.
KAR:APL's ROA % is ranked better than 91.32% of 1025
companies
in the Oil & Gas industry
Industry Median: 1.89
vs KAR:APL: 13.50
Attock Petroleum (KAR:APL) ROA % Explanation
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.
Attock Petroleum ROA % Related Terms
Attock Petroleum ROA % Historical Data
* Premium members only.
The historical data trend for Attock Petroleum's ROA % 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 Petroleum'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 Petroleum ROA % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Petroleum's ROA % distribution charts can be found below:
* The bar in red indicates where Attock Petroleum'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 Petroleum (KAR:APL) has a ROA % of 24.37% 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 Petroleum and its competitors. This is 96% above median its historical median of 12.44. Over the past decade, Attock Petroleum's ROA % has ranged from 2.07 to 23.43. According to the industry distribution chart, Attock Petroleum ranks #89 out of 1025 companies in the Oil & Gas industry, placing it in the top 8.7%.
Is Attock Petroleum's ROA % too high?
Attock Petroleum's current ROA % of 24.37% is 96% above median its 10-year median of 12.44. Over the past 10 years, this metric has ranged from a low of 2.07 to a high of 23.43. The Oil & Gas industry median ROA % is 1.89. Attock Petroleum's value of 24.37% is 1189.4% above this industry median. Based on the distribution chart, Attock Petroleum ranks #89 out of 1025 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Attock Petroleum has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Petroleum's ROA % compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Attock Petroleum ranks #89 out of 1025 companies for ROA %. This places Attock Petroleum in the top 9% of its industry — outperforming the majority of peers. The industry median ROA % is 1.89. Attock Petroleum's value of 24.37% is 1189.4% above this benchmark. Historically, Attock Petroleum's own ROA % has ranged from 2.07 to 23.43 over the past decade. While the company's 10-year median is 12.44 vs. the industry median of 1.89, Attock Petroleum 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 an Oil & Gas company?
The median ROA % among Oil & Gas companies is 1.89, based on 1,025 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 Petroleum's current ROA % of 24.37% is 1189.4% 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 Petroleum and its competitors. For the Oil & Gas industry, the median ROA % is 1.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Petroleum's current ROA % is 24.37%, which is 96% above median its own 10-year median of 12.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Petroleum stock overvalued right now?
Based on GuruFocus' analysis, Attock Petroleum (KAR:APL) is currently considered Modestly Overvalued. The stock's GF Value™ is ₨444.53, compared to a current price of ₨536.82 — trading 20.8% above its estimated fair value. The current ROA % is 24.37%, which is 96% above median its 10-year median of 12.44 and 1189.4% above the Oil & Gas industry median of 1.89. Attock Petroleum's overall GF Score™ is 76/100 with 3 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 Petroleum (KAR:APL), the current ROA % is 24.37% 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 Petroleum (KAR:APL) Overvalued in 2026?
Based on GuruFocus' analysis, Attock Petroleum stock appears to be overvalued.
The current stock price of ₨536.82 is trading 20.8% above its estimated GF Value™ of ₨444.53.
GuruFocus considers Attock Petroleum to be Modestly Overvalued.
Key valuation signals for KAR:APL:
ROA %: 24.37% (96% above median its 10-year median of 12.44)
GF Value™: ₨444.53 vs. price of ₨536.82 (20.8% above fair value)
Industry Position: 1189.4% above the Oil & Gas median (#89 of 1025)
No single metric tells the full story. See the KAR:APL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Attock Petroleum Ltd is a Pakistan-based company engaged in the procurement, storage, and marketing of petroleum and related products, including High-Speed Diesel, Premier Motor Gasoline, Furnace Oil, Bitumen, Kerosene, and Lubricants. Its products include diesel engine grades, gasoline engine grades, industrial grades, and gear oils. The company markets and supplies fuels to retail outlets, industries, armed forces, power producers, government/semi-government entities, the developmental sector, and agricultural customers. The company generates the majority of its revenue from the sale of Premier Motor Gasoline products.
76GF Score
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