Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.
Attock Refinery's operating assets for the quarter that ended in Mar. 2026 was ₨168,309 Mil. Attock Refinery's operating liabilities for the quarter that ended in Mar. 2026 was ₨94,279 Mil. Attock Refinery's Total Assets for the quarter that ended in Dec. 2025 was ₨230,471 Mil. Therefore, Attock Refinery's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.32.
Attock Refinery Scaled Net Operating Assets Related Terms
Attock Refinery Scaled Net Operating Assets Historical Data
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The historical data trend for Attock Refinery'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.
KAR:ATRL vs VLO, MPC, PSX: Scaled Net Operating Assets Comparison
For the Oil & Gas Refining & Marketing subindustry, Attock Refinery'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 Refinery Scaled Net Operating Assets vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Attock Refinery's Scaled Net Operating Assets distribution charts can be found below:
* The bar in red indicates where Attock Refinery's Scaled Net Operating Assets 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.
What does a Scaled Net Operating Assets of 0.32 mean?
Attock Refinery (KAR:ATRL) has a Scaled Net Operating Assets of 0.32 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 Refinery and its competitors.
Is Attock Refinery's Scaled Net Operating Assets too high?
Attock Refinery's current Scaled Net Operating Assets is 0.32. Overall, Attock Refinery has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Attock Refinery's Scaled Net Operating Assets compare to VLO and MPC?
Attock Refinery's Scaled Net Operating Assets of 0.32 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 Refinery and its competitors. Attock Refinery's current Scaled Net Operating Assets is 0.32. 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 ₨513.53, compared to a current price of ₨850.67 — trading 65.7% above its estimated fair value. The current Scaled Net Operating Assets is 0.32. Attock Refinery's overall GF Score™ is 80/100 with 6 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 Refinery (KAR:ATRL), the current Scaled Net Operating Assets is 0.32 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 ₨850.67 is trading 65.7% above its estimated GF Value™ of ₨513.53.
GuruFocus considers Attock Refinery to be Significantly Overvalued.
Key valuation signals for KAR:ATRL:
Scaled Net Operating Assets: 0.32
GF Value™: ₨513.53 vs. price of ₨850.67 (65.7% above fair value)
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 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.
80GF Score
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