Attock Cement PakistanKAR:ACPL +2.12%62 ROE % is 14.58% as of Mar. 2026, which is 21% above its 10-year median of 12.09. 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 405 Building Materials companies, Attock Cement Pakistan ranks better than 80% on this metric.
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
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. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.
* 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 ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's ROE % distribution charts can be found below:
* The bar in red indicates where Attock Cement Pakistan's ROE % 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 ROE %, the net income of the last fiscal year and the average total shareholder equity 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.
ROE % is displayed in the 30-year financial page.
Attock Cement Pakistan (KAR:ACPL) has a ROE % of 14.58% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Attock Cement Pakistan and its competitors. This is 21% above median its historical median of 12.09. Over the past decade, Attock Cement Pakistan's ROE % has ranged from 5.49 to 32.55. According to the industry distribution chart, Attock Cement Pakistan ranks #81 out of 405 companies in the Building Materials industry, placing it in the top 20%.
Is Attock Cement Pakistan's ROE % too high?
Attock Cement Pakistan's current ROE % of 14.58% is 21% above median its 10-year median of 12.09. Over the past 10 years, this metric has ranged from a low of 5.49 to a high of 32.55. The Building Materials industry median ROE % is 4.32. Attock Cement Pakistan's value of 14.58% is 237.5% above this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #81 out of 405 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. 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 ROE % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #81 out of 405 companies for ROE %. This places Attock Cement Pakistan in the top 20% of its industry — outperforming the majority of peers. The industry median ROE % is 4.32. Attock Cement Pakistan's value of 14.58% is 237.5% above this benchmark. Historically, Attock Cement Pakistan's own ROE % has ranged from 5.49 to 32.55 over the past decade. While the company's 10-year median is 12.09 vs. the industry median of 4.32, 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 ROE % for a Building Materials company?
The median ROE % among Building Materials companies is 4.32, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Attock Cement Pakistan's current ROE % of 14.58% is 237.5% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Attock Cement Pakistan and its competitors. For the Building Materials industry, the median ROE % is 4.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Attock Cement Pakistan's current ROE % is 14.58%, which is 21% above median its own 10-year median of 12.09. 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 ROE % is 14.58%, which is 21% above median its 10-year median of 12.09 and 237.5% above the Building Materials industry median of 4.32. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current ROE % is 14.58% 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:
ROE %: 14.58% (21% above median its 10-year median of 12.09)
GF Value™: ₨241.94 vs. price of ₨225.48 (6.8% below fair value)
Industry Position: 237.5% above the Building Materials median (#81 of 405)
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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