Attock Cement Pakistan (KAR:ACPL) Selling, General, & Admin. Expense: ₨4,964 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

KAR:ACPL Attock Cement Pakistan Ltd KAR:ACPL
63 GF Score
Price ₨220.20
GF Value ₨242.24
Valuation Fairly Valued
! 5 Warning Signs
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What is Attock Cement Pakistan Selling, General, & Admin. Expense?

Attock Cement Pakistan KAR:ACPL -1.03% 63 Selling, General, & Admin. Expense is ₨4,964 Mil as of Mar. 2026. GuruFocus rates KAR:ACPL with a GF Score™ of 63/100 and a GF Value™ of ₨242.24 (Fairly Valued). The stock has 5 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Attock Cement Pakistan's selling, general, & admin. expense for the three months ended in Mar. 2026 was ₨1,516 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Mar. 2026 was ₨4,964 Mil.


Attock Cement Pakistan  (KAR:ACPL) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Attock Cement Pakistan Selling, General, & Admin. Expense Related Terms


Attock Cement Pakistan Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan's Selling, General, & Admin. Expense 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 Cement Pakistan Selling, General, & Admin. Expense Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,314.13 1,296.27 1,931.53 2,635.61 3,715.16

Attock Cement Pakistan Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Selling, General, & Admin. Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,094.16 466.32 1,380.65 1,601.67 1,515.80

KAR:ACPL vs CRH, VMC, MLM: Selling, General, & Admin. Expense Comparison

For the Building Materials subindustry, Attock Cement Pakistan's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Attock Cement Pakistan's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Attock Cement Pakistan's Selling, General, & Admin. Expense falls into.


KAR:ACPL
63GF Score
Attock Cement Pakistan Ltd KAR:ACPL
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Cement Pakistan Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₨4,964 Mil.

* 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.

What does a Selling, General, & Admin. Expense of ₨4,964 Mil mean?
Attock Cement Pakistan (KAR:ACPL) has a Selling, General, & Admin. Expense of ₨4,964 Mil as of Mar. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Attock Cement Pakistan and its competitors.
Is Attock Cement Pakistan's Selling, General, & Admin. Expense too high?
Attock Cement Pakistan's current Selling, General, & Admin. Expense is ₨4,964 Mil. Overall, Attock Cement Pakistan has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Selling, General, & Admin. Expense compare to CRH and VMC?
Attock Cement Pakistan's Selling, General, & Admin. Expense of ₨4,964 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Building Materials company?
A good Selling, General, & Admin. Expense depends on the Building Materials industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Attock Cement Pakistan and its competitors. Attock Cement Pakistan's current Selling, General, & Admin. Expense is ₨4,964 Mil. 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 ₨242.24, compared to a current price of ₨220.20 — trading 9.1% below its estimated fair value. The current Selling, General, & Admin. Expense is ₨4,964 Mil. Attock Cement Pakistan's overall GF Score™ is 63/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Attock Cement Pakistan (KAR:ACPL), the current Selling, General, & Admin. Expense is ₨4,964 Mil 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 ₨220.20 is trading 9.1% below its estimated GF Value™ of ₨242.24. GuruFocus considers Attock Cement Pakistan to be Fairly Valued.

Key valuation signals for KAR:ACPL:

  • Selling, General, & Admin. Expense: ₨4,964 Mil
  • GF Value™: ₨242.24 vs. price of ₨220.20 (9.1% below fair value)
  • GF Score™: 63/100 with 5 warning signs

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 Business Description

Address Kehkashan-5, D-70, Block-4, Clifton, Karachi, SD, PAK, 75600
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.
63GF Score

Get the complete analysis for KAR:ACPL

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨220.20
Price
₨242.24
GF Value