APL Attock Petroleum Limited

Attock Petroleum Limited (APL) financial ratios

Attock Petroleum Limited earned a net margin of 3.2% in FY2026 against a five-year average of 3.1% (Oil & Gas Marketing Companies median 1.0%). Return on equity was 24.6%, compared with a sector median of 18.2%. The current ratio stood at 2.19× and debt was 15.3% of equity. Cash took about 21 days to cycle through receivables, inventory and payables.

FY2026 vs the Oil & Gas Marketing Companies median

Gross margin: 5.4%; Sector median 5.4%
Operating margin: 4.7%; Sector median 3.4%
Net margin: 3.2%; Sector median 1.0%
Return on equity (ROE): 24.6%; Sector median 18.2%
Return on assets (ROA): 13.0%; Sector median 2.9%
Current ratio: 2.19×; Sector median 0.97×
Debt to equity: 15.3%; Sector median 54.7%
Asset turnover: 4.07×; Sector median 2.82×
Dividend payout ratio: 44.0%; Sector median 12.8%

Median of the 9 companies in the sector with the figure for their latest fiscal year.

APL financial ratios (annual) (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 Jul 2015 – Jun 2016	FY2015 Jul 2014 – Jun 2015	FY2014 Jul 2013 – Jun 2014	FY2013 Jul 2012 – Jun 2013	FY2012 * Jul 2011 – Jun 2012	FY2011 * Jul 2010 – Jun 2011	FY2010 * Jul 2009 – Jun 2010	FY2009 * Jul 2008 – Jun 2009	FY2008 * Jul 2007 – Jun 2008	FY2007 * Jul 2006 – Jun 2007
Profitability
Gross margin	5.4%	3.3%	3.7%	5.0%	10.5%	4.4%	1.2%	3.4%	5.3%	5.0%	5.0%	2.7%	2.7%	3.0%	2.9%	4.2%	4.5%	5.2%	5.0%	4.5%
EBITDA margin	5.3%	3.0%	3.3%	4.8%	10.0%	4.2%	1.3%	3.0%	4.7%	5.0%	4.7%	2.5%	2.8%	3.1%	3.4%	5.6%	5.7%	6.2%	6.5%	5.1%
Operating margin	4.7%	2.4%	2.8%	4.3%	9.4%	3.4%	0.7%	2.8%	4.5%	4.8%	4.4%	2.4%	2.7%	3.0%	3.3%	5.5%	5.5%	6.1%	6.3%	4.9%
Pre-tax margin	5.2%	3.6%	4.3%	4.3%	8.3%	3.7%	0.7%	2.6%	4.7%	5.6%	5.2%	2.6%	2.9%	3.4%	3.7%	5.5%	5.9%	6.9%	6.6%	5.5%
Net margin	3.2%	2.2%	2.6%	2.6%	5.0%	2.6%	0.5%	1.8%	3.2%	3.8%	3.5%	1.9%	2.1%	2.4%	2.7%	3.9%	4.3%	5.0%	3.2%	2.3%
Effective tax rate	38.8%	38.8%	39.1%	38.6%	39.4%	29.1%	32.9%	30.8%	31.8%	31.2%	32.0%	27.6%	26.7%	30.2%	27.0%	29.3%	25.8%	28.0%	51.3%	58.7%
Returns
Return on equity (ROE)	24.6%	17.5%	27.3%	30.2%	61.7%	23.9%	5.4%	21.2%	32.6%	34.6%	27.5%	24.0%	31.1%	29.6%	34.4%	41.0%	44.1%	48.9%	38.2%	36.6%
Return on assets (ROA)	13.0%	9.1%	13.0%	12.2%	23.4%	8.7%	2.1%	8.6%	13.4%	15.4%	12.7%	10.3%	13.5%	12.9%	15.0%	18.5%	18.1%	18.2%	14.0%	12.9%
Return on invested capital (ROIC)	22.3%	16.3%	24.4%	26.7%	51.3%	20.4%	6.0%	21.2%	32.6%	34.6%	27.5%	24.0%	31.1%	29.6%	34.4%	45.6%	44.1%	49.2%	38.4%	36.8%
Liquidity
Current ratio	2.19×	1.97×	2.05×	1.61×	1.52×	1.39×	1.28×	1.39×	1.42×	1.52×	1.67×	1.66×	1.59×	1.75×	1.58×	1.76×	1.63×	1.50×	1.41×	1.48×
Quick ratio	1.27×	1.09×	1.13×	1.05×	0.51×	0.88×	0.93×	0.90×	0.96×	1.18×	1.36×	1.30×	1.24×	1.42×	1.35×	1.35×	1.55×	1.49×	1.38×	1.42×
Leverage
Debt to equity	15.3%	17.3%	16.7%	17.5%	18.9%	30.3%	23.6%	—	—	—	—	—	—	—	—	—	—	—	—	—
Debt to capital	13.2%	14.8%	14.3%	14.9%	15.9%	23.3%	19.1%	—	—	—	—	—	—	—	—	—	—	—	—	—
Debt to assets	8.3%	8.9%	8.9%	7.3%	7.3%	11.1%	8.5%	—	—	—	—	—	—	—	—	—	—	—	—	—
Assets to equity	1.90×	1.92×	2.11×	2.48×	2.64×	2.75×	2.61×	2.48×	2.43×	2.25×	2.17×	2.34×	2.31×	2.29×	2.30×	2.21×	2.43×	2.68×	2.73×	2.83×
Efficiency
Asset turnover	4.07×	4.17×	4.94×	4.64×	4.68×	3.33×	4.12×	4.82×	4.20×	4.03×	3.61×	5.37×	6.39×	5.43×	5.56×	4.76×	4.17×	3.66×	4.34×	5.66×
Receivable days days	10	9	10	15	18	33	34	32	34	31	34	27	22	28	30	29	35	41	29	21
Inventory days days	33	31	24	33	38	26	21	22	22	17	18	14	11	11	12	11	3	1	2	2
Payable days days	22	19	20	29	34	42	36	34	37	35	37	28	24	31	30	33	42	53	44	33
Cash conversion cycle days	21	21	14	18	22	17	19	20	18	12	15	13	9	9	11	6	(4)	(11)	(13)	(11)
Dividends
Dividend payout ratio	44.0%	30.5%	24.8%	27.5%	24.2%	54.6%	88.8%	50.3%	58.7%	66.5%	86.7%	87.1%	91.1%	79.6%	79.7%	67.4%	48.1%	49.8%	32.6%	38.2%
Earnings retention rate	0.56×	0.69×	0.75×	0.73×	0.76×	0.45×	0.11×	0.50×	0.41×	0.33×	0.13×	0.13×	0.09×	0.20×	0.20×	0.33×	0.52×	0.50×	0.67×	0.62×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

APL: frequently asked questions

What is APL's EPS?

Attock Petroleum Limited reported basic earnings per share of Rs 136.31 for FY2026 (Jul 2025 – Jun 2026).

What is APL's P/E ratio?

At the closing price of Rs 534.84 on 16 Oct 2026, APL trades at a P/E of 3.9× based on EPS of Rs 136.31 (FY2026).

Does APL pay dividends?

Yes. Attock Petroleum Limited declared a dividend of Rs 60.00 per share for FY2026. It has paid a dividend in each of the last 20 years. At Rs 534.84 that is a dividend yield of 11.2%.

What was APL's revenue and profit in FY2026?

Attock Petroleum Limited reported revenue of Rs 533.1 bn and profit attributable to shareholders of Rs 17.0 bn for FY2026 (Jul 2025 – Jun 2026).

What is APL's book value per share?

Attock Petroleum Limited's book value per share was Rs 606.72 at the end of FY2026. The shares trade at 0.88× book value.

Information only, not investment advice.