Attock Refinery (KAR:ATRL) ROCE %: 42.90% (As of Mar. 2026)

What is Attock Refinery ROCE %?

Attock Refinery KAR:ATRL -1.78% 79 ROCE % is 42.90% 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Attock Refinery's annualized ROCE % for the quarter that ended in Mar. 2026 was 42.90%.

Attock Refinery (KAR:ATRL) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Attock Refinery ROCE % Related Terms

Attock Refinery ROCE % Historical Data

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The historical data trend for Attock Refinery's ROCE % 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 ROCE % Chart

Attock Refinery Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

ROCE %

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-2.61

27.17

48.54

28.72

12.03

Attock Refinery Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
ROCE %	Get a 7-Day Free Trial															6.30	14.43	6.21	13.62	42.90

79GF Score

Attock Refinery Ltd KAR:ATRL

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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Attock Refinery ROCE % Calculation

Attock Refinery's annualized ROCE % for the fiscal year that ended in Jun. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Jun. 2025 )		(A: Jun. 2024 )		(A: Jun. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Jun. 2025 )		(A: Jun. 2024 )		(A: Jun. 2025 )
	=	18331.373	/	( ( (229840.986 - 80423.42)	+	(220143.508 - 64775.949) )	/ 2 )
	=	18331.373	/	( (149417.566	+	155367.559)	/ 2 )
	=	18331.373	/	152392.5625
	=	12.03 %

Attock Refinery's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	71782.3	/	( ( (230471.209 - 69358.347)	+	(265858.014 - 92289.753) )	/ 2 )
	=	71782.3	/	( ( 161112.862	+	173568.261 )	/ 2 )
	=	71782.3	/	167340.5615
	=	42.90 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 42.90% mean?

Attock Refinery (KAR:ATRL) has a ROCE % of 42.90% as of Mar. 2026.

Is Attock Refinery's ROCE % too high?

Attock Refinery's current ROCE % is 42.90%. The Oil & Gas industry median ROCE % is 6.79. Attock Refinery's value of 42.90% is 531.8% above this industry median. 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 ROCE % compare to VLO and MPC?

Attock Refinery's ROCE % of 42.90% can be compared against companies in the Oil & Gas industry. The industry median ROCE % is 6.79. Attock Refinery's value of 42.90% is 531.8% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for an Oil & Gas company?

The median ROCE % among Oil & Gas companies is 6.79, based on 977 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Refinery's current ROCE % of 42.90% is 531.8% 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Oil & Gas industry, the median ROCE % is 6.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Refinery's current ROCE % is 42.90%. 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 ROCE % is 42.90% and 531.8% above the Oil & Gas industry median of 6.79. 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For Attock Refinery (KAR:ATRL), the current ROCE % is 42.90% 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:

ROCE %: 42.90%
GF Value™: ₨507.94 vs. price of ₨889.40 (75.1% above fair value)
GF Score™: 79/100 with 6 warning signs
Industry Position: 531.8% above the Oil & Gas median

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 Energy Oil & Gas

Comparable Companies KAR:APL KAR:CNERGY KAR:WAFI KAR:NRL KAR:PSO KAR:HASCOL KAR:PRL KAR:HTL NSE:RELIANCE VLO MPC PSX XKAZ:KMGZ OHEL:NESTE TSE:5020 NSE:IOC TPE:6505 XKRX:096770 BOM:500547 XKRX:267250

Address The Refinery, P.O, Morgah, Rawalpindi, PB, PAK

Website https://www.arl.com.pk

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

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

₨889.40

Price

₨507.94

GF Value

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