Attock Petroleum (KAR:APL) Scaled Net Operating Assets: 0.26 (As of Mar. 2026)


KAR:APL Attock Petroleum Ltd KAR:APL
76 GF Score
Price ₨536.82
GF Value ₨444.53
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Attock Petroleum Scaled Net Operating Assets?

Attock Petroleum KAR:APL 76 Scaled Net Operating Assets is 0.26 as of Mar. 2026. 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.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Attock Petroleum's operating assets for the quarter that ended in Mar. 2026 was ₨97,310 Mil. Attock Petroleum's operating liabilities for the quarter that ended in Mar. 2026 was ₨64,318 Mil. Attock Petroleum's Total Assets for the quarter that ended in Dec. 2025 was ₨125,452 Mil. Therefore, Attock Petroleum's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.26.


Attock Petroleum Scaled Net Operating Assets Historical Data

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The historical data trend for Attock Petroleum's Scaled Net Operating Assets 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 Petroleum Scaled Net Operating Assets Chart

Attock Petroleum Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.36 0.63 0.14 0.34 0.30

Attock Petroleum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets 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 0.24 0.26 0.23 0.21 0.26

KAR:APL vs VLO, MPC, PSX: Scaled Net Operating Assets Comparison

For the Oil & Gas Refining & Marketing subindustry, Attock Petroleum's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Attock Petroleum's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Attock Petroleum's Scaled Net Operating Assets falls into.


KAR:APL
76GF Score
Attock Petroleum Ltd KAR:APL
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Petroleum Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Attock Petroleum's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Jun. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Jun. 2025 )
=(Operating Assets (A: Jun. 2025 )-Operating Liabilities (A: Jun. 2025 ))/Total Assets (A: Jun. 2024 )
=(80486.254-48830.878)/105279.116
=0.30

where

Operating Assets(A: Jun. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=122302.709 - 41816.455
=80486.254

Operating Liabilities(A: Jun. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=59673.839 - 9983.972 - 858.989
=48830.878

Attock Petroleum's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(97309.942-64318.016)/125452.148
=0.26

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=148411.961 - 51102.019
=97309.942

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=75125.486 - 9852.094 - 955.376
=64318.016

* 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 Scaled Net Operating Assets of 0.26 mean?
Attock Petroleum (KAR:APL) has a Scaled Net Operating Assets of 0.26 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Attock Petroleum and its competitors.
Is Attock Petroleum's Scaled Net Operating Assets too high?
Attock Petroleum's current Scaled Net Operating Assets is 0.26. 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 Scaled Net Operating Assets compare to VLO and MPC?
Attock Petroleum's Scaled Net Operating Assets of 0.26 can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for an Oil & Gas company?
A good Scaled Net Operating Assets depends on the Oil & Gas industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Attock Petroleum and its competitors. Attock Petroleum's current Scaled Net Operating Assets is 0.26. 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 Scaled Net Operating Assets is 0.26. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Attock Petroleum (KAR:APL), the current Scaled Net Operating Assets is 0.26 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:

  • Scaled Net Operating Assets: 0.26
  • GF Value™: ₨444.53 vs. price of ₨536.82 (20.8% above fair value)
  • GF Score™: 76/100 with 3 warning signs

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 Business Description

Industry EnergyOil & Gas
Address Attock House, 2nd, 7th and 8th Floor, Morgah, Rawalpindi, PB, PAK
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

Get the complete analysis for KAR:APL

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨536.82
Price
₨444.53
GF Value